The Eva Comer Trust

Nonprofit profile at a glance

EIN
630288814
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Birmingham, AL, USA
Phone
2058203141
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$48,544
Expenses
$34,361
Assets
$615,274
Liabilities
$0

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

Leadership & pay

29 people listed

Executive titles in this filing

  • MAUDE SIMMONS - CHEAHA DISTRICT (PRESIDENT)
  • ELSIE MCCOY - CULLMAN CENTRAL DIST (PRESIDENT)
  • EULA THOMPSON (VICE PRESIDENT CENTRAL DIST UMW)
  • PATTIE PERRY FINNEY (PRESIDENT)
  • DIANE FIELDER - NORTH ALA CONF UMW (EX-OFFICIO PRESIDENT)
  • RUTH BROOKS (PRESIDENT)

Highest reported compensation

  • REGIONS BANK TRUST DEPT (CORPORATE TRUSTEE): $8,067 total reported compensation

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

Overview

Mission

The organization's exempt purpose is to provide support to united methodist church related institutions

What it reported doing in 2025

Upper sand mountain parish grant to help the poor & needy (food, clothing, utility assistance and other such needs) in the sand mountain area of Alabama which is very economically depressed.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 65
  • Accountability: 70
  • Sustainability: 67
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.9%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 27.9%; rating input score 28; 46th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.2%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 17.91; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 23.5%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 42nd percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $25K in reported program spending
  • Leadership: top reported pay $8K · 29 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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.

  • High — Transparency & Controls: Grant itemization coverage scored 28/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.