SO What Foundation
Nonprofit profile at a glance
- EIN
- 461798141
- IRS 990-EZ coverage
- 2023–2025
- Forms available
- Form 990 2014, Form 990-EZ 2025, Form 990-N 2022
- Location
- Memphis, TN, USA
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $19,167
- Expenses
- $45,633
- Assets
- $1,903
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Tammy Hart (President)
- Summer Owens (Executive Director)
People named in this filing
- Tammy Hart (President)
- Ashley Garrison (Treasurer)
- Denia Moore (Secretary)
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
Community Service
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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 82
- Sustainability: 14
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.8%; rating input score 80
- Program expense ratio: 33.5%; rating input score 34
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -138.1%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.04; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 46.6%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: -34.3% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: 13.6% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 13% per year; rating input score 100; 76th percentile among comparable filings
Details
- Where the money goes: 79.8% of revenue deployed · 33.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $15K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2023 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.
- Moderate — Financial Efficiency: Program expense ratio scored 34/100.
- High — Sustainability: Operating margin scored 6/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- High — Sustainability: Officer compensation ratio scored 4/100.