S M C L Foundation Associates Inc

Nonprofit profile at a glance

EIN
223934553
IRS 990-EZ coverage
2020–2025
Forms available
Form 990-EZ 2025
Location
New Orleans, LA, USA
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Physical Fitness and Community Recreational Facilities

Reported finances

Revenue
$86,021
Expenses
$148,993
Assets
$49,756
Liabilities
$95,281

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

Leadership & pay

6 people listed

Executive titles in this filing

  • JULIUS LEE (PRESIDENT-TREASURER)

People named in this filing

  • JULIUS LEE (PRESIDENT-TREASURER)
  • DANIEL ROME (BOARD MEMBER)
  • KRYSTAL PARKER (BOARD MEMBER)

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

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

Overview

Mission

Assisting disable veterans

What it reported doing in 2025

Ambulatory and wheechair sports development - training over 400 youth participants - introduction & participa- tion in adaptive sports programs

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 100
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 58.5%; rating input score 59

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -73.2%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 1.91; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 36.5% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 31% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 28.6% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 58.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $87K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.