Greater Brewton Foundation

Nonprofit profile at a glance

EIN
631112240
IRS 990 coverage
2016–2023
Official website data refreshed
Sep 2026
Forms available
Form 990 2023
Location
Brewton, AL, USA
Phone
2518674881
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$242,148
Expenses
$229,714
Assets
$2,525,066
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • STEPHANIE WALKER (PRESIDENT)
  • PAUL OWENS JR (VICE PRESIDENT)

People named in this filing

  • STEPHANIE WALKER (PRESIDENT)
  • PAUL OWENS JR (VICE PRESIDENT)
  • ANN PEACH (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Greater Brewton Foundation was established as a public community foundation in 1994. It was important to create this type (community) of foundation because it can last in perpetuity, whereas, by law, a private foundation has a limited life span. The Foundation’s mission is to provide support for the health, welfare, education, culture, recreation and neighborhood improvement in the Greater Brewton area. The first three grants awarded in 1995 went to the Brewton Public Library, Brewton City Schools and the City’s Tree and Beautification Board. Since then, new recipients are chosen each November from among more than forty area non-profits/public schools/governmental agencies. Grant awards.

What it reported doing in 2023

Community service grants awarded to organizations or local governments: public library ($2,923), program to provide prescription medications and in-home care to needy ($7,000), ministry that builds wheel chair ramps for needy & disabled ($10,000), escambia county child advocacy center for child abuse prevention materials ($2,000), daycare ($1,000), brewton chamber of commerce ($1,000), brewton council of the arts ($12,500), christian community benevolent fund ($5,000), local community center ($3,000), educational centers and development ($3,500), program partnering low income families with local volunteers ($2,000), local fire departments ($3,150), american red cross ($5,000), ymca ($27,000), habitat for humanity ($5,000), city of brewton ($38,000), paws crossed ($5,000), local food distribution center ($5,000).

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 82
  • Accountability: 64
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 74.6%; rating input score 75; 48th 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.1%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 10.99; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 34th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 89.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $206K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 15 of 17 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2016 to 2023
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.