J Craig And Page T Smith Scholarship Foundation Inc
J Craig And Page T Smith Scholarship Foundation consistently spends more than it earns, relying on its substantial asset base.
EIN: 202224138 · Birmingham, AL · NTEE: B822 · Updated: 2026-03-28
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J Craig And Page T Smith Scholarship Foundation Inc is mapped to EIN 202224138.
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| Metric | Value |
|---|---|
| Total Revenue | $8.1M |
| Total Expenses | $2.7M |
| Program Spending | 90% |
| Net Assets | $25.7M |
| Transparency Score | 85/100 |
Search Intent Cockpit
J Craig And Page T Smith Scholarship Foundation Inc Form 990, Revenue, CEO Pay, and IRS Filing Signals
J Craig And Page T Smith Scholarship Foundation Inc is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around J Craig And Page T Smith Scholarship Foundation Inc in one place.
Form 990 Filing Summary
9 filing years are available, with latest revenue of $2.1M and expenses of $2.7M.
Revenue and Expenses
J Craig And Page T Smith Scholarship Foundation Inc reported $2.1M in revenue and $2.7M in expenses, a deficit of $603K.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
85/100 mission score, 2 red flags, and 4 strengths are shown from structured and AI review.
Is J Craig And Page T Smith Scholarship Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
| Program services | $2.4M (90%) |
Across stored filings, J Craig And Page T Smith Scholarship Foundation Inc shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
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| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Some Concerns | Good filing record; 2 red flags identified |
| Mission spend | 90% to programs | Excellent |
| Financial durability | Grade B | 9 stored filing years |
| Peer context | Compare with Association Of Tourist Railroads And Railway Museums Inc | Alabama and Education context |
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J Craig And Page T Smith Scholarship Foundation Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About J Craig And Page T Smith Scholarship Foundation Inc
J Craig And Page T Smith Scholarship Foundation Inc (EIN: 202224138) is a nonprofit organization based in Birmingham, AL, classified under NTEE code B822. The organization reported total revenue of $8.1M and total assets of $23.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of J Craig And Page T Smith Scholarship Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
J Craig And Page T Smith Scholarship Foundation Inc is a mid-size nonprofit that has been operating for 20 years, with 9 years of IRS 990 filings on record (2011–2022). Revenue has grown at a compound annual rate of 21.4%.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.1M |
| Total Expenses | $2.7M |
| Surplus / Deficit | $-602,812 |
| Total Assets | $25.7M |
| Total Liabilities | $1 |
| Net Assets | $25.7M |
| Operating Margin | -28.8% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 114.5 months |
Financial Health Grade: B
In 2022, J Craig And Page T Smith Scholarship Foundation Inc reported a deficit of $603K with expenses exceeding revenue, holds 114.5 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 9 years of filings (2011–2022), J Craig And Page T Smith Scholarship Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 21.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | +0.0% | +14.6% | -2.3% |
| 2021 | +32.1% | +18.3% | -1.0% |
| 2020 | +74.1% | +4.2% | -1.5% |
| 2019 | -48.1% | +5.7% | -10.7% |
| 2015 | -16.9% | +1.1% | -0.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2100 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates J Craig And Page T Smith Scholarship Foundation Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, J Craig And Page T Smith Scholarship Foundation Inc allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $603K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that executive leadership is either unpaid or compensated through other means not categorized as officer compensation, which is highly favorable for directing funds to the mission.
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 J Craig And Page T Smith Scholarship Foundation Inc's IRS 990 filings:
- Consistent trend of expenses exceeding revenue in recent years (e.g., 2022, 2021, 2020, 2019)
- Gradual decline in total assets over the past decade (from $30,353,484 in 2014 to $22,962,334 currently)
Strengths
The following positive indicators were identified for J Craig And Page T Smith Scholarship Foundation Inc:
- Zero reported officer compensation, indicating high efficiency in leadership costs.
- Substantial asset base ($22,962,334) provides financial stability.
- Consistently low to zero liabilities, demonstrating strong financial management.
- Strong program focus implied by the NTEE code and lack of fundraising expenses.
Frequently Asked Questions about J Craig And Page T Smith Scholarship Foundation Inc
Is J Craig And Page T Smith Scholarship Foundation Inc a legitimate charity?
J Craig And Page T Smith Scholarship Foundation Inc (EIN: 202224138) is a registered tax-exempt nonprofit based in Alabama. Our AI analysis gives it a Mission Score of 85/100. It has 9 years of IRS 990 filings on record. Total revenue: $8.1M. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does J Craig And Page T Smith Scholarship Foundation Inc spend its money?
J Craig And Page T Smith Scholarship Foundation Inc directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to J Craig And Page T Smith Scholarship Foundation Inc tax-deductible?
J Craig And Page T Smith Scholarship Foundation Inc is registered as a tax-exempt nonprofit (EIN: 202224138). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does J Craig And Page T Smith Scholarship Foundation Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), J Craig And Page T Smith Scholarship Foundation Inc is above average for NTEE category B822 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is J Craig And Page T Smith Scholarship Foundation Inc located?
J Craig And Page T Smith Scholarship Foundation Inc is headquartered in Birmingham, Alabama and files with the IRS under EIN 202224138. It is classified under NTEE code B822.
How many years of IRS 990 filings does J Craig And Page T Smith Scholarship Foundation Inc have?
J Craig And Page T Smith Scholarship Foundation Inc has 9 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 $8.1M in total revenue.
How does the foundation sustain its operations given that expenses frequently exceed revenue?
The foundation appears to sustain its operations by drawing from its significant asset base, which stood at $22,962,334 as of the latest filing. This is evident from periods like 2022 where expenses ($2,698,069) surpassed revenue ($2,095,257).
What is the primary source of the foundation's revenue?
While specific revenue sources are not detailed in the provided data, the NTEE code B822 (Scholarship & Student Financial Aid) suggests that investment income from its substantial endowment and potentially contributions are key components.
Is the decline in assets a concern for the foundation's long-term viability?
The decline in assets from $30,353,484 in 2014 to $22,962,334 currently warrants monitoring. While the current asset base is still substantial, a continued trend of expenses exceeding revenue could impact long-term sustainability if not addressed.
Filing History
IRS 990 filing history for J Craig And Page T Smith Scholarship Foundation Inc showing financial trends over 9 years of public records:
Over 9 years of IRS 990 filings (2011–2022), J Craig And Page T Smith Scholarship Foundation Inc's revenue has grown by 743.1%, moving from $249K to $2.1M. Total assets increased by 267.4% over the same period, from $7.0M to $25.7M. Total functional expenses rose by 178.6%, from $969K to $2.7M. In its most recent filing year (2022), J Craig And Page T Smith Scholarship Foundation Inc reported a deficit of $603K, with expenses exceeding revenue. The organization holds $1 in liabilities against $25.7M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $25.7M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2022 | $2.1M | $2.7M | $25.7M | $1 | — | View 990 |
| 2021 | $2.1M | $2.4M | $26.3M | $1 | — | View 990 |
| 2020 | $1.6M | $2.0M | $26.6M | $1 | — | View 990 |
| 2019 | $910K | $1.9M | $27.0M | $0 | — | View 990 |
| 2015 | $1.8M | $1.8M | $30.2M | $0 | — | View 990 |
| 2014 | $2.1M | $1.8M | $30.4M | $0 | — | View 990 |
| 2013 | $2.2M | $1.6M | $30.1M | $0 | — | View 990 |
| 2012 | $24.1M | $1.3M | $29.9M | $386K | — | View 990 |
| 2011 | $249K | $969K | $7.0M | $398K | — | View 990 |
Year-by-Year Financial Summary
- 2022: Revenue of $2.1M, expenses of $2.7M, and assets of $25.7M (revenue +0.0% year-over-year).
- 2021: Revenue of $2.1M, expenses of $2.4M, and assets of $26.3M (revenue +32.1% year-over-year).
- 2020: Revenue of $1.6M, expenses of $2.0M, and assets of $26.6M (revenue +74.1% year-over-year).
- 2019: Revenue of $910K, expenses of $1.9M, and assets of $27.0M (revenue -48.1% year-over-year).
- 2015: Revenue of $1.8M, expenses of $1.8M, and assets of $30.2M (revenue -16.9% year-over-year).
- 2014: Revenue of $2.1M, expenses of $1.8M, and assets of $30.4M (revenue -6.1% year-over-year).
- 2013: Revenue of $2.2M, expenses of $1.6M, and assets of $30.1M (revenue -90.7% year-over-year).
- 2012: Revenue of $24.1M, expenses of $1.3M, and assets of $29.9M (revenue +9614.1% year-over-year).
- 2011: Revenue of $249K, expenses of $969K, and assets of $7.0M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for J Craig And Page T Smith Scholarship Foundation Inc:
Data Sources and Methodology
This transparency report for J Craig And Page T Smith Scholarship 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.