Community Foundation of Greater Birmingham

Nonprofit profile at a glance

EIN
631209631
IRS 990 coverage
2012–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Birmingham, AL, US
Phone
205-327-3800
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Community Foundations

Official website

Reported finances

Revenue
$89,416,111
Expenses
$48,856,845
Assets
$350,679,320
Liabilities
$24,253,139

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

Leadership & pay

25 people listed

Executive titles in this filing

  • BRIAN HAMILTON (BOARD PRESIDENT)
  • CHRISTOPHER NANNI (PRESIDENT/CHIEF EEXECUTIVE OFFICER)
  • AMY ABEYTA (VICE PRESIDENT, MARKETING & COMM.)
  • GUS HEARD-HUGHES (VICE PRESIDENT, PROGRAMS)

Highest reported compensation

  • CHRISTOPHER NANNI (PRESIDENT/CHIEF EEXECUTIVE OFFICER): $246,403 total reported compensation
  • CHRIS LUKETIC (CHIEF FINANCIAL OFFICER): $151,502 total reported compensation
  • GUS HEARD-HUGHES (VICE PRESIDENT, PROGRAMS): $142,541 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Community Foundation of Greater Birmingham is a 501(c)(3) organization that stewards charitable gifts and grants to support nonprofits in Jefferson, Shelby, St. Clair, Blount, and Walker counties. It aims to transform care and concern into real impact through tailored giving strategies for individuals, families, businesses, and professional advisors.

What it reported doing in 2024

With its flexible funds, the community foundation of greater birmingham strives to drive positive change in our five-county area by supporting programs, projects and capital improvements that will have a profound impact on a broad range of important issues and areas of community life, including overcoming persistent poverty; building thriving communities; economic opportunity for all; regional cooperation; and equity and inclusion.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 78
  • Accountability: 100
  • Sustainability: 89
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.8%; rating input score 63
  • Program expense ratio: 96.5%; rating input score 96
  • Fundraising efficiency: $65.2 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.2%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.7%; rating input score 99; 36th 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; 77th 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: 45.4%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 7.18; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 5 operating locations identified
  • Where the money goes: 62.8% of revenue deployed · 96.5% of spending went to programs
  • Governance: 20 of 20 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $47.1M in reported program spending
  • Leadership: top reported pay $246K · 25 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 37 of 39 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 445 filed money-flow records
  • Related organizations: 442 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.

  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.