Wells Clayton Whitworth Memorial Foundation

Legal name: Wells Clayton Whitworth Foundation

Nonprofit profile at a glance

EIN
843797314
IRS 990 coverage
2024–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-N 2020
Location
Madison, AL, USA
Phone
(256) 289-0721 OR (256) 509-5259
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Counseling

Official website

Reported finances

Revenue
$312,248
Expenses
$179,269
Assets
$147,473
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • KELLEY WHITWORTH (PRESIDENT)

People named in this filing

  • JONATHAN ROY (TREASURER)
  • CHAD WHITWORTH (VICE PRESIDE)
  • KELLEY WHITWORTH (PRESIDENT)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To honor the memory of Wells Clayton Whitworth by supporting the local community and assisting families who have lost an infant, covering the unexpected cost of burial and grief counseling.

What it reported doing in 2025

Donations to other orginzations

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 32
  • Transparency & Controls: 93
  • Accountability: 64
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26.9%; rating input score 27
  • Program expense ratio: 46.8%; rating input score 47
  • Fundraising efficiency: $3.62 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 42.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -31% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 75% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 164.2% per year; rating input score 100; 100th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 26.9% of revenue deployed · 46.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $84K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 27/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.