Rev Eulon Brown Sr Memorial Scholarship Fund

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

3 people listed

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Educational assistance, primarily to college and university students that are low income.

Provide educational assistance to primarily low income students. Gifts provided directly to college's and universities directed to students.

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Mission deployment rate: Limited
Program expense ratio: 69.9%; rating input score 70
Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: Limited
Total-asset coverage ratio: 0.98; rating input score 27; 27th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Program expense growth: 13.5% per year; rating input score 100; 78th percentile among comparable filings
Revenue growth: -100% per year; rating input score 0; 4th percentile among comparable filings
Asset growth: -37.2% per year; rating input score 0; 4th percentile among comparable filings

Where the money goes: 69.9% of spending went to programs
Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
Programs: 2 filed program accomplishments · $28K in reported program spending
Leadership: top reported pay $0 · 3 people listed
Consistency: 14 of 15 current checks pass · 1 finding to review
Schedules: 3 filed schedules
Filing history: 5 filing years from 2021 to 2025
Contacts: How to reach this organization
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Financial Efficiency: Fundraising efficiency scored 4/100.
High — Accountability: Governance controls: 5 of 6 not reported.
High — Sustainability: Total-asset coverage ratio scored 27/100.
High — Growth: Revenue growth scored 0/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 58/100.