Peters Educational Foundation
Nonprofit profile at a glance
- EIN
- 900599909
- IRS 990-PF coverage
- 2014–2014
- Forms available
- Form 990-PF 2014
- Location
- Fulton, MD, USA
- Phone
- 2408321039
- Rating
- 41
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $16,800
- Expenses
- $16,800
Source: IRS Form 990-PF. Selected filing: tax year 2014. Amounts in USD.
Overview
Mission
Single Organization Support
What it reported funding in 2014
The foundation reported 1 grant totaling $16,800. The stated grant purpose was additional teachers.
Operating model
- Revenue model
- Donor-supported. 100% of the foundation's positive operating resources came from contributions.
- Distribution model
- Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.
The verdict
MIXED - A large share of spending goes to grants and the filed numbers largely add up. Assets provide a limited cushion relative to annual grants and the available information about grant readiness automatic revocation leaves an important question unanswered.
Rating breakdown
- Grant Deployment: NotEnoughData
- Cost Efficiency: 100
- Transparency: NotEnoughData
- Compliance: 98
- Endowment Health: 11
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: Limited
Cost Efficiency
- Grant expense ratio: 100%; rating input score 100; 97th percentile among comparable filings
Transparency
- Grant recipient disclosure: Limited
Compliance
- Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
- 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: Missing
- Prohibited tax-shelter transaction: Pass
- Filing consistency checks: 9; rating input score 100
Endowment Health
- Endowment-health comparison: 0.02; rating input score 11; 11th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Grants: Filed grants detail
- Trustees: Filed trustees detail
- Self-dealing: 100% of reviewed questions answered “No”
- Consistency: 9 of 9 current checks pass
- Schedules: 1 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- High — Endowment Health: Endowment-health comparison scored 11/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.