St Finian Foundation

Nonprofit profile at a glance

EIN
911817841
IRS 990-PF coverage
2020–2021
Forms available
Form 990-PF 2021
Location
Portland, OR, USA
Phone
5039577567
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$0
Expenses
$3,482

Source: IRS Form 990-PF. Selected filing: tax year 2021. Amounts in USD.

Overview

Mission

Centers to Support the Independence of Specific Populations

What it reported funding in 2021

The foundation reported 2 grants totaling $3,250. The stated grant purposes included support their charitable work and support their charitiable work.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The foundation distributed 93% of its reported charitable disbursements as grants.

The verdict

SUPPORTED - The filing identifies who received its grants and a large share of spending goes to grants. A relatively small share of available resources goes to charitable grants and some filed totals do not add up.

Rating breakdown

  • Grant Deployment: 48
  • Cost Efficiency: 93
  • Transparency: 100
  • Compliance: 90
  • Endowment Health: 77

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 48.2%; rating input score 48; 17th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 93.3%; rating input score 93; 73rd 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: 8; rating input score 80

Endowment Health

  • Endowment-health comparison: 14.01; rating input score 77; 77th 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: 48.2% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 77th percentile for endowment coverage
  • Consistency: 8 of 10 current checks pass · 2 findings to review
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2020 to 2021
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Grant Deployment: Grant deployment ratio scored 48/100.
  • Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Balance sheet eoy total did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.