The Sybil Smith Foundation

Nonprofit profile at a glance

EIN
472963339
IRS 990-PF coverage
2018–2024
Forms available
Form 990-PF 2024, Form 990-T 2024
Location
Mobile, AL, USA
Phone
2513459633
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$1,067,670
Expenses
$747,451

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Private Grantmaking Foundations

What it reported funding in 2024

The foundation reported 8 grants totaling $466,669. The stated grant purposes included education, community welfare, and arts, culture, and humanities.

Operating model

Revenue model
Other-operating. 74% of the foundation's positive operating resources came from other operating revenue.
Distribution model
Grant intermediary. The foundation distributed 76% of its reported charitable disbursements as grants.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filing identifies who received its grants. The filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: 83
  • Cost Efficiency: 62
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 74

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 83.2%; rating input score 83; 19th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 62.4%; rating input score 62; 19th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • 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: Pass
    • Grants to organizations: Pass
    • 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: 23.8; rating input score 74; 74th 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: 83.2% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 74th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 16 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.

  • Review — Compliance: Part VII-B activity disclosures: Compensation paid to a disqualified person not reported.