Muriel E Spacht Memorial Trust
Nonprofit profile at a glance
- EIN
- 830239195
- IRS 990-PF coverage
- 2009–2020
- Forms available
- Form 990-PF 2020
- Location
- Lusk, WY, USA
- Phone
- 3073400350
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $116,949
- Expenses
- $69,808
Source: IRS Form 990-PF. Selected filing: tax year 2020. Amounts in USD.
Overview
Mission
Muriel E Spacht Memorial Trust is a nonprofit. Location: Lusk, WY. EIN 830239195. Tax year 2020 Form 990-PF reports $117K revenue and $69.8K expenses.
What it reported funding in 2020
The foundation reported 5 grants totaling $51,659. The stated grant purposes included educational scholarship, donation - fire suppression, and donation, plus 1 other reported purpose.
Operating model
- Revenue model
- Other-operating. 98% of the foundation's positive operating resources came from other operating revenue.
- Distribution model
- Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.
The verdict
MIXED - The filing identifies who received its grants and the filed numbers largely add up. Assets provide a limited cushion relative to annual grants and the filing reports one or more activities that warrant closer review.
Rating breakdown
- Grant Deployment: NotEnoughData
- Cost Efficiency: 74
- Transparency: 100
- Compliance: 90
- Endowment Health: 45
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: Limited
Cost Efficiency
- Grant expense ratio: 74%; rating input score 74; 37th percentile among comparable filings
Transparency
- Grant recipient disclosure: Yes; rating input score 100
Compliance
- Part VII-B activity disclosures: 15 of 19 controls in place; rating input score 79
- Property sale or exchange with a disqualified person: Pass
- Borrowing from or lending to a disqualified person: Pass
- Goods, services, or facilities involving a disqualified person: Pass
- Compensation paid to a disqualified person: Pass
- Assets transferred to a disqualified person: Pass
- Payment to a government official: Pass
- Uncorrected prior self-dealing: Pass
- Prior-year undistributed income: Pass
- Excess business holdings: Missing
- Investments that may jeopardize charitable purposes: Missing
- Uncorrected prior-year jeopardizing investments: Missing
- Attempt to influence legislation: Pass
- Attempt to influence an election: Pass
- Grants to individuals: Fail
- Grants to organizations: Pass
- Spending for a noncharitable purpose: Pass
- Funds received for a personal-benefit contract: Pass
- Premiums paid on a personal-benefit contract: Pass
- Prohibited tax-shelter transaction: Pass
- Filing consistency checks: 8; rating input score 100
Endowment Health
- Endowment-health comparison: 16.85; rating input score 45; 45th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Grants: 100% of grant recipient detail disclosed
- Trustees: Filed trustees detail
- Self-dealing: 100% of reviewed questions answered “No”
- Investments: 45th percentile for endowment coverage
- Consistency: 8 of 8 current checks pass
- Filing history: 11 filing years from 2009 to 2020
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Endowment Health: Endowment-health comparison scored 45/100.
- Review — Compliance: Part VII-B activity disclosures: Grants to individuals not reported.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.