Samuel Pearsall Trust Uw 361582
Samuel Pearsall Trust maintains substantial assets despite volatile revenue and consistent expenses.
EIN: 136203949 · Dallas, TX · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $4.8M |
| Total Expenses | $1.0M |
| Program Spending | 90% |
| Net Assets | $20.7M |
| Transparency Score | 75/100 |
Is Samuel Pearsall Trust Uw 361582 Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Samuel Pearsall Trust Uw 361582 directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Samuel Pearsall Trust Uw 361582
Samuel Pearsall Trust Uw 361582 (EIN: 136203949) is a nonprofit organization based in Dallas, TX. The organization reported total revenue of $4.8M and total assets of $21.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Samuel Pearsall Trust Uw 361582's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Samuel Pearsall Trust Uw 361582 is a mid-size nonprofit that has been operating for 28 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -12.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $624K |
| Total Expenses | $1.0M |
| Surplus / Deficit | $-412,517 |
| Total Assets | $20.7M |
| Total Liabilities | $1 |
| Net Assets | $20.7M |
| Operating Margin | -66.1% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 240.2 months |
Financial Health Grade: B
In 2023, Samuel Pearsall Trust Uw 361582 reported a deficit of $413K with expenses exceeding revenue, holds 240.2 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), Samuel Pearsall Trust Uw 361582's revenue has declined at a compound annual growth rate (CAGR) of -12.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | -111.5% | +8.2% | -8.9% |
| 2021 | +234.0% | +6.8% | +17.9% |
| 2020 | +34.3% | +22.6% | +0.8% |
| 2019 | +73.5% | -8.9% | +1.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1998 |
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 Samuel Pearsall Trust Uw 361582 with a Mission Score of 75 out of 100 (Good). 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, Samuel Pearsall Trust Uw 361582 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 deficit of $413K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the trust operates without paid officers or that compensation is handled through an external trustee service not reported as officer compensation, which is highly efficient for an organization of its size.
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 Samuel Pearsall Trust Uw 361582's IRS 990 filings:
- Significant revenue volatility, including negative revenue in 2022, which could impact consistent funding.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided data, limiting transparency into spending efficiency.
- NTEE code is 'Unknown', making it difficult to understand the specific charitable sector or mission.
Strengths
The following positive indicators were identified for Samuel Pearsall Trust Uw 361582:
- Substantial and stable asset base (over $21 million) providing long-term financial security.
- Consistent 0% officer compensation, indicating highly efficient executive management costs.
- Consistent level of expenses (likely distributions) over many years, suggesting predictable charitable activity.
- Low liabilities ($1 in recent years), indicating strong financial health and minimal debt.
Frequently Asked Questions about Samuel Pearsall Trust Uw 361582
Is Samuel Pearsall Trust Uw 361582 a legitimate charity?
Samuel Pearsall Trust Uw 361582 (EIN: 136203949) is a registered tax-exempt nonprofit based in Texas. Our AI analysis gives it a Mission Score of 75/100. It has 10 years of IRS 990 filings on record. Total revenue: $4.8M. 3 red flags identified. 4 strengths noted. Financial health grade: B.
How does Samuel Pearsall Trust Uw 361582 spend its money?
Samuel Pearsall Trust Uw 361582 directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Samuel Pearsall Trust Uw 361582 tax-deductible?
Samuel Pearsall Trust Uw 361582 is registered as a tax-exempt nonprofit (EIN: 136203949). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Samuel Pearsall Trust Uw 361582 located?
Samuel Pearsall Trust Uw 361582 is headquartered in Dallas, Texas and files with the IRS under EIN 136203949.
How many years of IRS 990 filings does Samuel Pearsall Trust Uw 361582 have?
Samuel Pearsall Trust Uw 361582 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 $4.8M in total revenue.
What is the primary purpose or program of the Samuel Pearsall Trust?
The provided data does not specify the NTEE code or detailed program activities, making it unclear what specific charitable causes or programs the trust supports. Further investigation into its grant recipients would be necessary.
Why is there significant revenue volatility, including negative revenue in 2022?
The significant revenue volatility, including a negative revenue of $-559,828 in 2022, likely indicates that the trust's income is heavily dependent on investment returns, which can fluctuate significantly year-to-year, or specific trust distributions.
How are the 'expenses' categorized, specifically what proportion goes to direct charitable distributions versus administrative costs?
The summary data does not provide a breakdown of expenses into program, administrative, or fundraising categories. Without this detail, it's difficult to ascertain the exact proportion of funds directly supporting charitable distributions versus overhead.
Who manages the trust given the 0% officer compensation?
The consistent 0% officer compensation suggests that the trust may be managed by unpaid trustees, a corporate trustee service whose fees are reported differently, or volunteers. This indicates a lean operational structure.
What is the long-term strategy for managing asset growth and distribution given the fluctuating revenue?
The trust maintains substantial assets (over $21 million currently) despite revenue fluctuations. Its strategy likely involves managing this endowment to generate income for distributions, with asset growth being a key component to sustain its long-term charitable activities.
Filing History
IRS 990 filing history for Samuel Pearsall Trust Uw 361582 showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Samuel Pearsall Trust Uw 361582's revenue has declined by 79.5%, moving from $3.0M to $624K. Total assets increased by 18.1% over the same period, from $17.6M to $20.7M. Total functional expenses fell by 13.3%, from $1.2M to $1.0M. In its most recent filing year (2023), Samuel Pearsall Trust Uw 361582 reported a deficit of $413K, with expenses exceeding revenue. The organization holds $1 in liabilities against $20.7M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $20.7M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $624K | $1.0M | $20.7M | $1 | — | View 990 |
| 2022 | $-559,828 | $1.5M | $21.2M | $1 | — | View 990 |
| 2021 | $4.9M | $1.4M | $23.2M | $1 | — | View 990 |
| 2020 | $1.5M | $1.3M | $19.7M | $1 | — | View 990 |
| 2019 | $1.1M | $1.1M | $19.5M | $1 | — | View 990 |
| 2015 | $628K | $1.2M | $19.2M | $1 | — | View 990 |
| 2014 | $544K | $1.2M | $19.5M | $0 | — | View 990 |
| 2013 | $3.9M | $1.1M | $19.9M | $0 | — | View 990 |
| 2012 | $867K | $999K | $17.4M | $0 | — | View 990 |
| 2011 | $3.0M | $1.2M | $17.6M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $624K, expenses of $1.0M, and assets of $20.7M.
- 2022: Revenue of $-559,828, expenses of $1.5M, and assets of $21.2M (revenue -111.5% year-over-year).
- 2021: Revenue of $4.9M, expenses of $1.4M, and assets of $23.2M (revenue +234.0% year-over-year).
- 2020: Revenue of $1.5M, expenses of $1.3M, and assets of $19.7M (revenue +34.3% year-over-year).
- 2019: Revenue of $1.1M, expenses of $1.1M, and assets of $19.5M (revenue +73.5% year-over-year).
- 2015: Revenue of $628K, expenses of $1.2M, and assets of $19.2M (revenue +15.4% year-over-year).
- 2014: Revenue of $544K, expenses of $1.2M, and assets of $19.5M (revenue -86.0% year-over-year).
- 2013: Revenue of $3.9M, expenses of $1.1M, and assets of $19.9M (revenue +349.1% year-over-year).
- 2012: Revenue of $867K, expenses of $999K, and assets of $17.4M (revenue -71.5% year-over-year).
- 2011: Revenue of $3.0M, expenses of $1.2M, and assets of $17.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Samuel Pearsall Trust Uw 361582:
Data Sources and Methodology
This transparency report for Samuel Pearsall Trust Uw 361582 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.