Quick charity verification for Sms Foundation Inc (EIN: 201878599)
Verdict: Sms Foundation Inc appears trustworthy
90/100Mission Score
$3.0MRevenue
$10.9MAssets
2Red Flags
5Strengths
Red Flags
Lack of detailed functional expense breakdown in provided data
Fluctuating annual revenues, though assets consistently grow
Strengths
Consistent asset growth from $4.4M to over $10M
Frequent and significant revenue surpluses
Extremely low liabilities ($0 or $1 across all periods)
0% reported officer compensation across all filings
Strong financial stability and long-term sustainability
Spending Breakdown
How Sms Foundation Inc allocates its funds across programs, administration, and fundraising.
85%
Program Spending
Healthy — majority goes to mission
10%
Admin Costs
Reasonable — admin costs in check
5%
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 Sms Foundation Inc
Is Sms Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Sms Foundation Inc (EIN: 201878599) appears trustworthy. Mission Score: 90/100. 2 red flags identified, 5 strengths noted.
Is Sms Foundation Inc a good charity to donate to?
Sms Foundation Inc has a Mission Score of 90/100. Revenue: $3.0M. Assets: $10.9M. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Sms Foundation Inc?
The Employer Identification Number (EIN) for Sms Foundation Inc is 201878599. 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 Sms Foundation Inc spend its money?
Sms Foundation Inc allocates 85% to programs, 10% to administration, and 5% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Sms Foundation Inc's tax-exempt status?
You can verify Sms Foundation Inc's tax-exempt status using EIN 201878599 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
Sms Foundation Inc demonstrates a consistent pattern of strong financial health, with assets steadily growing from $4.4 million in 2011 to over $10 million in 2023. The organization consistently operates with a significant surplus, as evidenced by revenues frequently exceeding expenses, such as in 2023 where revenue was $896,758 against expenses of $531,730. This indicates effective financial management and a capacity to build reserves. The absence of reported officer compensation across all filings suggests a high degree of volunteer leadership or that compensation is covered by an affiliated entity, which enhances the perception of efficiency and dedication to mission.
The organization's spending efficiency appears robust, given the consistent surpluses and asset growth. While a detailed breakdown of program, administrative, and fundraising expenses isn't explicitly provided in the summary data, the overall financial picture suggests that the foundation is managing its resources effectively to grow its asset base. The minimal liabilities reported ($0 or $1 across all periods) further underscores a very low-risk financial profile and strong balance sheet.
Transparency is generally good, with consistent annual filings available. The lack of reported officer compensation is a notable positive for transparency and public trust. However, without a detailed functional expense breakdown (program, admin, fundraising), it's challenging to fully assess the efficiency of spending directly on its stated mission. The consistent growth in assets, however, implies a long-term strategic approach to financial stewardship.