The Ozzie Smith Charitable Foundation
Nonprofit profile at a glance
- EIN
- 431846171
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2023
- Location
- St Louis, MO, USA
- Phone
- 3149972628
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Public Foundations
Reported finances
- Revenue
- $97,748
- Expenses
- $101,127
- Assets
- $50,640
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Osborne E Smith (President)
People named in this filing
- Osborne E Smith (President)
- Debra Dennler (Sec-Treasurer)
- Derrick Spicer (Event Manager)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To make donations to charities benefitting youth athletics, youth education and mentoring programs, veterans recreational and wellness programs, and diversity programs leading careers within the golf industry.
What it reported doing in 2024
The organization hosts a golf tournament and dinner auction for purposes of donating the net proceeds to charities operating to foster our exempt purpose.
Operating model
- Revenue model
- Other-operating. 90% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 56
- Transparency & Controls: 100
- Sustainability: 41
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.8%; rating input score 57
- Program expense ratio: 54.9%; rating input score 55
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -3.5%; rating input score 38; 38th percentile among comparable filings
- Total-asset coverage ratio: 0.5; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 56.8% of revenue deployed · 54.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $55K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 57/100.
- Review — Financial Efficiency: Program expense ratio scored 55/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 38/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.