Nassir S Little Youth Foundation

Nonprofit profile at a glance

EIN
843516361
IRS 990-PF coverage
2019–2024
Forms available
Form 990-PF 2024
Location
Louisville, KY, USA
Phone
8596080885
Rating
91
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$79,634
Expenses
$73,112

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Nassir S Little Youth Foundation is a nonprofit. Location: Louisville, KY. EIN 843516361. Tax year 2024 Form 990-PF reports $79.6K revenue and $73.1K expenses.

What it reported funding in 2024

The foundation reported 3 grants totaling $62,054. The stated grant purposes included to support youth basketball platforms to help participants earn scholarships, hold on to your dreams grant winner- $750 for strength training to rhfitpro and $750 for ball handling/shooting training to ghost player development., and 2023 hold on to your dreams winner: ocp global next: j. bustamante $3000, m. diaz $1500, a. diaz segarra $1500, a. ellerbe $1500; d. hall $1500, k. hartman $1500, e. hodges $1500, c. janney $1500, a. kimble $1500, m. messina $1500. ocp international thespian society: j. cooper $675, a. evans $1000, s. joseph $1000, y. sosa $879, s. witkowski $1000. s. witkowski $1000. ocp quiz bowl team totravel to chicago (team teacher: chad soucie) $1500..

Operating model

Revenue model
Donor-supported. 96% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 86% of its reported charitable disbursements as grants.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filed numbers largely add up. Assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 85
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 42

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 82nd percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 84.9%; rating input score 85; 68th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • 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: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • 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: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 0.55; rating input score 42; 42nd 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
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 42th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Endowment Health: Endowment-health comparison scored 42/100.