Smart & Final Charitable Foundation

Nonprofit profile at a glance

EIN
912157561
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Commerce, CA, USA
Phone
3238697506
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Disaster Preparedness and Relief Services

Reported finances

Revenue
$4,085,365
Expenses
$1,769,482
Assets
$4,699,600
Liabilities
$112,136

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Suzanne Mullins (President & Chairman)

People named in this filing

  • Suzanne Mullins (President & Chairman)
  • Eugene M Smith Treasurer (Principal Financial Officer)
  • Joe Angulo (Director)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Smart & Final Charitable Foundation is committed to giving back, improving quality of life, and nourishing the communities we serve. We focus our giving on Health & Wellness, Education, Hunger Relief, Team Sports & Youth Development, and Disaster Relief.

What it reported doing in 2024

The organization made grants to community organizations, such as food banks, youth sports organizations, programs for at-risk youth, health and nutrition programs, educational programs and institutions, community development activities, emergency and disaster relief, and other organizations that are tax exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 91% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 74
  • Accountability: 94
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.8%; rating input score 39
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: $109.14 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 36.9%; rating input score 37; 14th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 56.7%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 2.66; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 13% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 23% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 38.8% of revenue deployed · 87.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Highest-paid contractors: 1 contractor listed · $102K reported
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 33 filed money-flow records
  • Related organizations: 33 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 39/100.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 37/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.