Sherborn Widows and Orphans Benevolent Society C/o Judith Muldoon

Nonprofit profile at a glance

EIN
046035480
IRS 990-PF coverage
2019–2024
Forms available
Form 990-PF 2024, Form 990-N 2007
Location
Sherborn, MA, USA
Phone
5086554209
Rating
90
Verdict
STRONG
Rating confidence
Standard
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$119,197
Expenses
$69,485

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

Overview

Mission

Private Grantmaking Foundations

What it reported funding in 2024

The foundation reported 1 filed grant row totaling $62,457. The stated grant purpose was (i) the society paid a total of $61,858 to 17 indigent persons/families (an average of $3,639). of this total, thirteen individuals/families received amounts in excess of $1,000. solely in order to protect the privacy and safety of these individuals, and not in any attempt to frustrate the filing of a complete and accurate return, these individuals are identified below by alphabetical code. full particulars will be made available to the internal revenue service upon request.individual / total gift f-23/24 $400b-21/22 $8,170a-24/25 $ 4,760e-22/23 $2,118b-24/25 $17,300c-24/25 $588a-23/24 $1,000d-24/25 $1,000e-21/22 $1,600h-23/24 $2,034e-24/25 $3,400c-22/23 $500f-24/25 $3,630g-24/25 $8,745a-20/21 $4,962h-24/25 $450!-24/25 $1,200(ii) in addition, gifts of flowers, plants or fruit valued at $567 in total were made to approximately 42 indigent persons, with the objective of gladdening hearts..

Operating model

Revenue model
Investment-supported. 67% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

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: 90
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 25

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 80th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 89.9%; rating input score 90; 73rd percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation 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
    • Individual grants for travel, study or similar purposes: Pass
    • Grants outside qualifying charitable organization categories: 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: 10.63; rating input score 25; 25th 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: 25th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Filing history: 6 filing years from 2019 to 2024
  • 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.

  • High — Endowment Health: Endowment-health comparison scored 25/100.