F & J Foundation Inc

F & J Foundation Inc. consistently spends significantly more than it earns, depleting its asset base.

EIN: 203750796 · Mt Pleasant, SC · NTEE: T20 · Updated: 2026-03-28

$7KRevenue
$194KAssets
30/100Mission Score (Poor)
T20
F & J Foundation Inc Financial Summary
MetricValue
Total Revenue$7K
Total Expenses$201K
Net Assets$249K
Transparency Score30/100

Is F & J Foundation Inc Legit?

Significant Concerns

GoodFiling Consistency
UnknownSpending Efficiency
ModerateTransparency
3 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

About F & J Foundation Inc

F & J Foundation Inc (EIN: 203750796) is a nonprofit organization based in Mt Pleasant, SC, classified under NTEE code T20. The organization reported total revenue of $7K and total assets of $194K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of F & J Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

20Years Operating
MicroSize Classification
10Years of Filings
MixedRevenue Trajectory

F & J Foundation Inc is a micro nonprofit that has been operating for 20 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -20.7%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$8K
Total Expenses$201K
Surplus / Deficit$-193,138
Total Assets$249K
Total Liabilities$1
Net Assets$249K
Operating Margin-2347.9%
Debt-to-Asset Ratio0.0%
Months of Reserves14.8 months

Financial Health Grade: B

In 2023, F & J Foundation Inc reported a deficit of $193K with expenses exceeding revenue, holds 14.8 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).

Financial Trends

Over 10 years of filings (2011–2023), F & J Foundation Inc's revenue has declined at a compound annual growth rate (CAGR) of -20.7%.

YearRevenue ChangeExpense ChangeAsset Change
2023-43.4%-13.0%-42.6%
2022-13.0%-0.1%-31.9%
2021-65.1%-0.2%-19.3%
2020-72.0%+1.7%-14.2%
2019+580.6%+262.1%-10.5%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2006

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

The F & J Foundation Inc. exhibits a concerning financial trend, with expenses consistently and significantly exceeding revenue over the past several years. For instance, in 2023, the organization reported revenue of $8,226 against expenses of $201,364, indicating a substantial operating deficit. This pattern of spending down assets is evident in the declining asset base, which has fallen from over $1 million in 2015 to $248,792 in 2023. While the organization reports 0% officer compensation, which is a positive for transparency regarding executive pay, the overall financial sustainability is questionable given the persistent deficits. The NTEE code T20 suggests a focus on grantmaking foundations, but without detailed expense breakdowns, it's difficult to assess spending efficiency beyond the top-line deficit. The foundation's financial health appears to be deteriorating, relying on its diminishing asset base to cover operational costs. The consistent and large gap between revenue and expenses raises questions about its long-term viability and ability to fulfill its mission. While the lack of officer compensation is a positive, the fundamental financial model of spending significantly more than it earns is unsustainable. Further details on program spending versus administrative and fundraising costs would be crucial for a more complete assessment of spending efficiency.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates F & J Foundation Inc with a Mission Score of 30 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

  • admin: 0%
  • programs: 0%
  • fundraising: 0%

According to IRS 990 filings, F & J Foundation Inc allocates its expenses as follows: admin: 0%, programs: 0%, fundraising: 0%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$8KTotal Revenue
$201KTotal Expenses
$249KTotal Assets
$1Total Liabilities
$249KNet Assets
  • The organization reported a deficit of $193K, with expenses exceeding revenue.
  • Debt-to-asset ratio: 0.0%.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no officers or directors received compensation from the organization, which is a positive for resource allocation.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of F & J Foundation Inc's IRS 990 filings:

  • Consistent and significant operating deficits (expenses far exceeding revenue)
  • Rapid depletion of assets over time (e.g., $1M in 2015 to $248K in 2023)
  • Lack of detailed expense breakdown to assess program efficiency

Strengths

The following positive indicators were identified for F & J Foundation Inc:

  • No officer compensation reported, indicating volunteer leadership or external funding for salaries
  • Consistent filing history with the IRS

Frequently Asked Questions about F & J Foundation Inc

Is F & J Foundation Inc a legitimate charity?

F & J Foundation Inc (EIN: 203750796) is a registered tax-exempt nonprofit based in South Carolina. Our AI analysis gives it a Mission Score of 30/100. It has 10 years of IRS 990 filings on record. Total revenue: $7K. 3 red flags identified. 2 strengths noted. Financial health grade: B.

How does F & J Foundation Inc spend its money?

F & J Foundation Inc reported $7K in total revenue in IRS 990 filings. 10 years of filing data available. Expenses exceeded revenue in the most recent year. Review the full spending breakdown on NonprofitSpending.

Are donations to F & J Foundation Inc tax-deductible?

F & J Foundation Inc is registered as a tax-exempt nonprofit (EIN: 203750796). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

How does F & J Foundation Inc compare to similar nonprofits?

With a transparency score of 30/100 (Poor), F & J Foundation Inc is below average for NTEE category T20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is F & J Foundation Inc located?

F & J Foundation Inc is headquartered in Mt Pleasant, South Carolina and files with the IRS under EIN 203750796. It is classified under NTEE code T20.

How many years of IRS 990 filings does F & J Foundation Inc have?

F & J Foundation Inc has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $7K in total revenue.

Is F & J Foundation Inc. financially sustainable?

Based on the provided data, the F & J Foundation Inc. is not financially sustainable. Its expenses have consistently and significantly outpaced its revenue for many years, leading to a substantial depletion of its assets. For example, in 2023, expenses were $201,364 while revenue was only $8,226.

What is the primary reason for the decline in assets?

The primary reason for the decline in assets is the consistent operating deficit, where annual expenses far exceed annual revenue. This forces the organization to draw from its existing asset base to cover costs, as seen by assets decreasing from over $1 million in 2015 to $248,792 in 2023.

Does the organization pay its officers?

No, the organization reports 0% officer compensation in all available filings, indicating that its officers do not receive salaries from the foundation.

Filing History

IRS 990 filing history for F & J Foundation Inc showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), F & J Foundation Inc's revenue has declined by 93.8%, moving from $133K to $8K. Total assets decreased by 72.1% over the same period, from $893K to $249K. Total functional expenses rose by 248.7%, from $58K to $201K. In its most recent filing year (2023), F & J Foundation Inc reported a deficit of $193K, with expenses exceeding revenue. The organization holds $1 in liabilities against $249K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $249K.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $8K $201K $249K $1
2022 $15K $231K $434K $1
2021 $17K $232K $637K $1
2020 $48K $232K $789K $1
2019 $171K $228K $920K $1
2015 $25K $63K $1.0M $0 View 990
2014 $135K $57K $1.1M $0 View 990
2013 $141K $67K $984K $0 View 990
2012 $78K $61K $910K $0 View 990
2011 $133K $58K $893K $0 View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $8K, expenses of $201K, and assets of $249K (revenue -43.4% year-over-year).
  • 2022: Revenue of $15K, expenses of $231K, and assets of $434K (revenue -13.0% year-over-year).
  • 2021: Revenue of $17K, expenses of $232K, and assets of $637K (revenue -65.1% year-over-year).
  • 2020: Revenue of $48K, expenses of $232K, and assets of $789K (revenue -72.0% year-over-year).
  • 2019: Revenue of $171K, expenses of $228K, and assets of $920K (revenue +580.6% year-over-year).
  • 2015: Revenue of $25K, expenses of $63K, and assets of $1.0M (revenue -81.4% year-over-year).
  • 2014: Revenue of $135K, expenses of $57K, and assets of $1.1M (revenue -3.8% year-over-year).
  • 2013: Revenue of $141K, expenses of $67K, and assets of $984K (revenue +79.2% year-over-year).
  • 2012: Revenue of $78K, expenses of $61K, and assets of $910K (revenue -40.9% year-over-year).
  • 2011: Revenue of $133K, expenses of $58K, and assets of $893K.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for F & J Foundation Inc:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for F & J Foundation Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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