Thomas S Simmons

Nonprofit profile at a glance

EIN
216013672
IRS 990-PF coverage
2011–2014
Forms available
Form 990-PF 2014
Location
Pittsburgh, PA, USA
Phone
4127620861
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$25,557
Expenses
$19,526

Source: IRS Form 990-PF. Selected filing: tax year 2014. Amounts in USD.

Overview

Mission

Thomas S Simmons is a nonprofit. Location: Pittsburgh, PA. EIN 216013672. Tax year 2014 Form 990-PF reports $25.6K revenue and $19.5K expenses.

What it reported funding in 2014

The foundation reported 1 grant totaling $13,735. The stated grant purpose was general support.

Operating model

Revenue model
Investment-supported. 100% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Grant intermediary. The foundation distributed 78% 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

MIXED - The filing identifies who received its grants and the filed numbers largely add up. Assets provide a limited cushion relative to annual grants and the filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 70
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 33

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 70.3%; rating input score 70; 35th 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: 8; rating input score 100

Endowment Health

  • Endowment-health comparison: 10.43; rating input score 33; 33rd 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
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 33th percentile for endowment coverage
  • Consistency: 8 of 8 current checks pass
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • Moderate — Endowment Health: Endowment-health comparison scored 33/100.
  • Review — Compliance: Part VII-B activity disclosures: Compensation paid to a disqualified person not reported.