James Milton And Sallie R Johnsonfoundation
James Milton And Sallie R Johnsonfoundation shows strong asset growth and zero officer compensation over a decade.
EIN: 205592026 · Birmingham, AL · NTEE: T20 · Updated: 2026-03-28
Is James Milton And Sallie R Johnsonfoundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
James Milton And Sallie R Johnsonfoundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About James Milton And Sallie R Johnsonfoundation
James Milton And Sallie R Johnsonfoundation (EIN: 205592026) is a nonprofit organization based in Birmingham, AL, classified under NTEE code T20. The organization reported total revenue of $2.5M and total assets of $12.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of James Milton And Sallie R Johnsonfoundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
James Milton And Sallie R Johnsonfoundation is a mid-size 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 9.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $939K |
| Total Expenses | $685K |
| Surplus / Deficit | +$253K |
| Total Assets | $11.3M |
| Total Liabilities | $1 |
| Net Assets | $11.3M |
| Operating Margin | 27.0% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 197.5 months |
Financial Health Grade: A
In 2023, James Milton And Sallie R Johnsonfoundation reported a surplus of $253K with revenue exceeding expenses, holds 197.5 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), James Milton And Sallie R Johnsonfoundation's revenue has grown at a compound annual growth rate (CAGR) of 9.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -34.2% | -14.8% | +2.3% |
| 2022 | +61.5% | +28.7% | +6.0% |
| 2021 | -34.3% | -10.6% | +2.6% |
| 2020 | +54.2% | +20.8% | +6.8% |
| 2019 | -39.5% | +142.3% | +101.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| 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 James Milton And Sallie R Johnsonfoundation with a Mission Score of 95 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, James Milton And Sallie R Johnsonfoundation 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 (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $253K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that no officers or key employees receive salaries from the foundation, which is highly unusual for an organization of its size with over $11 million in assets.
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 James Milton And Sallie R Johnsonfoundation's IRS 990 filings:
- Lack of detailed expense breakdown in provided data makes precise program vs. admin spending difficult to ascertain without full 990 forms.
Strengths
The following positive indicators were identified for James Milton And Sallie R Johnsonfoundation:
- Consistent asset growth, from $1.05M in 2011 to $11.28M in 2023.
- Extremely low liabilities, often reported as $1, indicating strong financial health.
- Zero officer compensation reported across all filings, suggesting high efficiency and dedication of funds to mission.
- Expenses consistently well below revenue, demonstrating strong financial management.
- Regular IRS 990 filings indicate good transparency.
Frequently Asked Questions about James Milton And Sallie R Johnsonfoundation
Is James Milton And Sallie R Johnsonfoundation a legitimate charity?
Based on AI analysis of IRS 990 filings, James Milton And Sallie R Johnsonfoundation (EIN: 205592026) some concerns. Mission Score: 95/100. 1 red flag identified, 5 strengths noted.
How does James Milton And Sallie R Johnsonfoundation spend its money?
James Milton And Sallie R Johnsonfoundation directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to James Milton And Sallie R Johnsonfoundation tax-deductible?
James Milton And Sallie R Johnsonfoundation is registered as a tax-exempt nonprofit (EIN: 205592026). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is James Milton And Sallie R Johnsonfoundation a good charity?
Based on its financial health, consistent asset growth, extremely low liabilities, and zero officer compensation, the foundation appears to be a very well-managed and efficient organization, suggesting it is a good charity from a financial perspective.
How has the foundation's asset base changed over time?
The foundation's assets have grown significantly, from $1,054,237 in 2011 to $11,282,375 in 2023, demonstrating substantial financial growth and stability.
What is the trend in the foundation's expenses relative to its revenue?
While expenses have increased over time (e.g., $123,331 in 2011 to $685,349 in 2023), they have consistently remained well below revenue, indicating efficient operations and a healthy surplus for asset growth or future programming.
Filing History
IRS 990 filing history for James Milton And Sallie R Johnsonfoundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), James Milton And Sallie R Johnsonfoundation's revenue has grown by 187.4%, moving from $327K to $939K. Total assets increased by 970.2% over the same period, from $1.1M to $11.3M. Total functional expenses rose by 455.7%, from $123K to $685K. In its most recent filing year (2023), James Milton And Sallie R Johnsonfoundation reported a surplus of $253K, with revenue exceeding expenses. The organization holds $1 in liabilities against $11.3M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $11.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $939K | $685K | $11.3M | $1 | — | View 990 |
| 2022 | $1.4M | $804K | $11.0M | $1 | — | View 990 |
| 2021 | $884K | $625K | $10.4M | $1 | — | View 990 |
| 2020 | $1.3M | $699K | $10.1M | $1 | — | View 990 |
| 2019 | $872K | $578K | $9.5M | $1 | — | View 990 |
| 2015 | $1.4M | $239K | $4.7M | $1 | — | View 990 |
| 2014 | $1.9M | $229K | $3.8M | $0 | — | View 990 |
| 2013 | $1.4M | $127K | $2.4M | $0 | — | View 990 |
| 2012 | $1.0M | $112K | $1.6M | $0 | — | View 990 |
| 2011 | $327K | $123K | $1.1M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $939K, expenses of $685K, and assets of $11.3M (revenue -34.2% year-over-year).
- 2022: Revenue of $1.4M, expenses of $804K, and assets of $11.0M (revenue +61.5% year-over-year).
- 2021: Revenue of $884K, expenses of $625K, and assets of $10.4M (revenue -34.3% year-over-year).
- 2020: Revenue of $1.3M, expenses of $699K, and assets of $10.1M (revenue +54.2% year-over-year).
- 2019: Revenue of $872K, expenses of $578K, and assets of $9.5M (revenue -39.5% year-over-year).
- 2015: Revenue of $1.4M, expenses of $239K, and assets of $4.7M (revenue -25.4% year-over-year).
- 2014: Revenue of $1.9M, expenses of $229K, and assets of $3.8M (revenue +37.9% year-over-year).
- 2013: Revenue of $1.4M, expenses of $127K, and assets of $2.4M (revenue +36.5% year-over-year).
- 2012: Revenue of $1.0M, expenses of $112K, and assets of $1.6M (revenue +214.3% year-over-year).
- 2011: Revenue of $327K, expenses of $123K, and assets of $1.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for James Milton And Sallie R Johnsonfoundation:
Data Sources and Methodology
This transparency report for James Milton And Sallie R Johnsonfoundation 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.