Wesley Gray N Tr Uwill

Nonprofit profile at a glance

EIN
046044983
IRS 990 coverage
2019–2020
Forms available
Form 990 2020
Location
Pittsburgh, PA, USA
Phone
6177227144
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$66,521
Expenses
$28,508
Assets
$1,001,100
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • REBECCA K ESTERSON (TRUSTEE)
  • HERB ZIEGLER (TRUSTEE)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The wesley gray trust is a 4947(a)(1) organization which supports the following organization - swedenborgian churches and organizations

What it reported doing in 2020

San francisco swedenborgian church, 3200 Washington st, san francisco, ca 94115

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
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 total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.1%; rating input score 67
  • Program expense ratio: 40.3%; rating input score 40
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57.1%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 35.12; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 117.1% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 16.2% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 67.1% of revenue deployed · 40.3% of spending went to programs
  • Governance: 2 of 2 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $11K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2019 to 2020
  • 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.
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 40/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.