Smart Living Project Inc

Nonprofit profile at a glance

EIN
205949662
IRS 990-PF coverage
2016–2018
Forms available
Form 990-PF 2018, Form 990-N 2008
Location
Muncie, IN, USA
Phone
7652882890
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Reported finances

Revenue
$2,028
Expenses
$15,276

Source: IRS Form 990-PF. Selected filing: tax year 2018. Amounts in USD.

Overview

Mission

Environmental Education and Outdoor Survival Programs

What it reported funding in 2018

The foundation reported 2 grants totaling $3,376. The stated grant purposes included funding for the ball state university honors college colloquium to document the impact of the living lightly fair on sustainable life styles in east central indiana and other similiar events in the midwest. and to support efforts to improve the local environmental education opportunities, and promote responsible resource throughout the region..

Operating model

Revenue model
Other-operating. 89% of the foundation's positive operating resources came from other operating revenue.
Distribution model
Hybrid. The foundation combined direct charitable work with grants to other organizations or people.

The verdict

MIXED - The filed numbers largely add up and the filing identifies who received its grants. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 22
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 5

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 22.1%; rating input score 22; 39th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B 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
    • 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: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 7; rating input score 100

Endowment Health

  • Endowment-health comparison: 0; rating input score 5; 5th 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
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 5th percentile for endowment coverage
  • Consistency: 7 of 7 current checks pass
  • Filing history: 2 filing years from 2016 to 2018
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Cost Efficiency: Grant expense ratio scored 22/100.
  • High — Endowment Health: Endowment-health comparison scored 5/100.