Southern Smoke Foundation

Nonprofit profile at a glance

EIN
812423050
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-PF 2019
Location
Houston, TX, USA
Phone
7135022508
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$4,593,896
Expenses
$4,019,071
Assets
$5,791,818
Liabilities
$269,650

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

Leadership & pay

19 people listed

Executive titles in this filing

  • Kevin Gee (President)
  • June Rodil (Vice President)
  • Petter Pettersen (Immediate Past President)
  • Lindsey Brown (Executive Director)

Highest reported compensation

  • Lindsey Brown (Executive Director): $172,131 total reported compensation
  • Cris Tang (CFO): $153,672 total reported compensation
  • Caroline Nabors Rosen (Director of Development): $140,302 total reported compensation

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

Overview

Mission

To provide support and assistance for those in the food and beverage community and their suppliers who are in crisis. We provide funds directly to people in need that are battling health crises, winter storm damage, natural disasters, and mental health needs.

What it reported doing in 2025

Southern Smoke provides funding to individuals in the food and beverage industry who are in crisis. Established in 2016, our emergency relief fund has distributed more than $15 million to individuals in the food and beverage industry in crisis. Recipients in crisis experience needs related to medical bills, car accidents, weather catastrophes, family support assistance, and mental health. In 2025, the emergency relief fund provided relief to 918 individuals. To qualify for emergency relief funding or mental health services (described below in Line 4b), recipients must have worked in the food and beverage industry for a minimum of 6 months and an average of 30 hours per week. Every applicant must show proof of such employment by providing paycheck stubs and/or W2s.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 70% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 91
  • Accountability: 96
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.3%; rating input score 57
  • Program expense ratio: 63.5%; rating input score 64
  • Fundraising efficiency: $4.14 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 49th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 24th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.5%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 1.44; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 14.6%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -12.2% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -21.3% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -6.1% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 57.3% of revenue deployed · 63.5% of spending went to programs
  • Governance: 14 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $172K · 19 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 54 filed money-flow records
  • Related organizations: 10 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.