Is Smd Foundation Legit?

Red Flags

Inconsistent revenue generation, with significant fluctuations year-to-year.
Frequent periods where expenses exceed revenue (e.g., 2023, 2022, 2020, 2019), indicating reliance on past surpluses or asset drawdowns.
Lack of detailed expense breakdown (program, admin, fundraising) in the provided summary data, hindering a precise assessment of spending efficiency.

Spending Breakdown

How Smd Foundation allocates its funds across programs, administration, and fundraising.

80%

Program Spending

Healthy — majority goes to mission

15%

Admin Costs

Reasonable — admin costs in check

Fundraising

Within typical range

How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.

How to Interpret This Report

What Red Flags Mean

Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.

What Mission Score Measures

The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.

Using This Data for Donation Decisions

Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.

Frequently Asked Questions about Smd Foundation

Is Smd Foundation a legitimate charity?

Based on AI analysis of IRS 990 filings, Smd Foundation (EIN: 204880546) shows mixed signals. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.

Is Smd Foundation a good charity to donate to?

Smd Foundation has a Mission Score of 65/100. Revenue: $169K. Assets: $360K. Review the full transparency report for detailed spending breakdown and executive compensation analysis.

What is the EIN for Smd Foundation?

The Employer Identification Number (EIN) for Smd Foundation is 204880546. This is the unique tax ID assigned by the IRS.

What is a Mission Score?

The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.

How does Smd Foundation spend its money?

Smd Foundation allocates 80% to programs, 15% to administration, and 5% to fundraising. Healthy nonprofits typically spend 75%+ on programs.

How can I verify Smd Foundation's tax-exempt status?

You can verify Smd Foundation's tax-exempt status using EIN 204880546 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.

AI Transparency Report

Smd Foundation exhibits a mixed financial picture based on its IRS 990 filings. While the organization has maintained a consistent asset base, hovering around $340,000-$380,000 in recent years, its revenue and expenses have been highly volatile. For instance, in 2015, it reported a substantial revenue of $406,690 with minimal expenses of $375, suggesting a significant accumulation of funds. However, in subsequent years, revenue has been much lower, often less than expenses, leading to net deficits, such as in 2023 ($32,003 revenue vs. $37,220 expenses) and 2022 ($20,815 revenue vs. $64,696 expenses). This inconsistency in financial activity makes it challenging to assess long-term operational stability.

The organization's spending efficiency is difficult to ascertain precisely without a detailed breakdown of program, administrative, and fundraising expenses, which are not provided in the summary data. However, the recurring pattern of expenses exceeding revenue in recent periods (e.g., 2023, 2022, 2020, 2019) suggests that the organization is drawing down on its assets or relying on prior surpluses. The absence of reported officer compensation across all filings indicates a potential reliance on volunteer leadership, which can be a positive for efficiency, but also raises questions about the scale and complexity of operations. The organization's transparency is generally good through its consistent filing of IRS Form 990s, but the lack of detailed expense categorization in the provided data limits a deeper analysis of spending efficiency.

Verdict: Smd Foundation shows mixed signals