The Friends of James Daughtery

Nonprofit profile at a glance

EIN
264813355
IRS 990-PF coverage
2015–2025
Forms available
Form 990-PF 2025
Location
South Freeport, ME, USA
Phone
2076532779
Rating
31
Verdict
REVIEW
Rating confidence
Moderate
Sector
Visual Arts Organizations

Reported finances

Revenue
$5,739
Expenses
$2,745

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

Overview

Mission

Visual Arts Organizations

Operating model

Revenue model
Other-operating. 85% of the foundation's positive operating resources came from other operating revenue.
Distribution model
Direct operator. The foundation carried out 100% of its reported charitable disbursements directly.

The verdict

REVIEW - A large share of available resources goes to charitable grants. A relatively small share of spending goes to grants and the filing does not identify all grant recipients.

Rating breakdown

  • Grant Deployment: 71
  • Cost Efficiency: 0
  • Transparency: 0
  • Compliance: 50
  • Endowment Health: NotEnoughData

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 71.4%; rating input score 71; 17th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 0%; rating input score 0; 21st percentile among comparable filings

Transparency

  • Grant recipient disclosure: Scored; rating input score 0

Compliance

  • Foundation activity disclosures: Limited
  • Filing consistency checks: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Payout: 71.4% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: Filed self-dealing detail
  • Investments: Filed investments detail
  • Consistency: 9 of 9 current checks pass
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • 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 — Cost Efficiency: Grant expense ratio scored 0/100.
  • High — Transparency: Grant recipient disclosure scored 0/100.