The Stirling Foundation

Nonprofit profile at a glance

EIN
830616659
IRS 990-PF coverage
2018–2025
Forms available
Form 990-PF 2025
Location
Pleasant Grove, UT, USA
Phone
3853650195
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Human Service Organizations

Reported finances

Revenue
$8,838,976
Expenses
$7,484,296

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

Overview

Mission

Human Service Organizations

What it reported funding in 2025

The foundation reported 44 grants totaling $3,677,576. The stated grant purposes included to fund specialized rehabilitation and sensory equipment for a rehabilitation facility for children with disabilities, allowing the center to offer enhanced physical therapy, to fund teacher salaries for the coming school year for the syriac orthodox school in turkey, and to fund a water well to supply an internally displaced group of people camp and the adjacent community in eastern africa, plus 39 other reported purposes.

Operating model

Revenue model
Donor-supported. 99% of the foundation's positive operating resources came from contributions.
Distribution model
Hybrid. The foundation combined direct charitable work with grants to other organizations or people.

The verdict

SUPPORTED - A large share of available resources goes to charitable grants and the filing identifies who received its grants. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 49
  • Transparency: 100
  • Compliance: 92
  • Endowment Health: 0

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 99th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 49.1%; rating input score 49; 10th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 16 of 19 controls in place; rating input score 84
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Fail
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Fail
    • Grants to organizations: Fail
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 0.72; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 0th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 92 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Cost Efficiency: Grant expense ratio scored 49/100.
  • High — Endowment Health: Endowment-health comparison scored 0/100.
  • Review — Compliance: Part VII-B activity disclosures: 3 of 19 not reported.