Smith Central Foundation
EIN: 814297945 · Mesa, AZ · NTEE: T22
| Metric | Value |
|---|---|
| Total Revenue | $463K |
| Total Expenses | $104K |
| Net Assets | $1.2M |
Is Smith Central Foundation Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Smith Central Foundation
Smith Central Foundation (EIN: 814297945) is a nonprofit organization based in Mesa, AZ, classified under NTEE code T22. The organization reported total revenue of $463K and total assets of $1.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Smith Central Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Smith Central Foundation is a small nonprofit that has been operating for 9 years, with 5 years of IRS 990 filings on record (2019–2023). Revenue has grown at a compound annual rate of 4.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $243K |
| Total Expenses | $104K |
| Surplus / Deficit | +$139K |
| Total Assets | $1.2M |
| Total Liabilities | $1 |
| Net Assets | $1.2M |
| Operating Margin | 57.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 138.2 months |
Financial Health Grade: A
In 2023, Smith Central Foundation reported a surplus of $139K with revenue exceeding expenses, holds 138.2 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 5 years of filings (2019–2023), Smith Central Foundation's revenue has grown at a compound annual growth rate (CAGR) of 4.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +7.1% | +87.9% | +13.1% |
| 2022 | -5.5% | -7.0% | +19.3% |
| 2021 | +15.0% | -6.0% | +25.5% |
| 2020 | +2.0% | +45.4% | +25.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2017 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Smith Central Foundation has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Smith Central Foundation with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $139K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Frequently Asked Questions about Smith Central Foundation
Is Smith Central Foundation a legitimate charity?
Smith Central Foundation (EIN: 814297945) is a registered tax-exempt nonprofit based in Arizona. It has 5 years of IRS 990 filings on record. Total revenue: $463K. No red flags identified. Financial health grade: A.
How does Smith Central Foundation spend its money?
Smith Central Foundation reported $463K in total revenue in IRS 990 filings. 5 years of filing data available. Revenue exceeded expenses in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Smith Central Foundation tax-deductible?
Smith Central Foundation is registered as a tax-exempt nonprofit (EIN: 814297945). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Smith Central Foundation located?
Smith Central Foundation is headquartered in Mesa, Arizona and files with the IRS under EIN 814297945. It is classified under NTEE code T22.
How many years of IRS 990 filings does Smith Central Foundation have?
Smith Central Foundation has 5 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 $463K in total revenue.
Filing History
IRS 990 filing history for Smith Central Foundation showing financial trends over 5 years of public records:
Over 5 years of IRS 990 filings (2019–2023), Smith Central Foundation's revenue has grown by 18.8%, moving from $205K to $243K. Total assets increased by 113.2% over the same period, from $561K to $1.2M. Total functional expenses rose by 138.8%, from $44K to $104K. In its most recent filing year (2023), Smith Central Foundation reported a surplus of $139K, with revenue exceeding expenses. The organization holds $1 in liabilities against $1.2M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $1.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $243K | $104K | $1.2M | $1 | — | View 990 |
| 2022 | $227K | $55K | $1.1M | $850 | — | — |
| 2021 | $240K | $59K | $887K | $850 | — | View 990 |
| 2020 | $209K | $63K | $707K | $850 | — | — |
| 2019 | $205K | $44K | $561K | $850 | — | — |
Year-by-Year Financial Summary
- 2023: Revenue of $243K, expenses of $104K, and assets of $1.2M (revenue +7.1% year-over-year).
- 2022: Revenue of $227K, expenses of $55K, and assets of $1.1M (revenue -5.5% year-over-year).
- 2021: Revenue of $240K, expenses of $59K, and assets of $887K (revenue +15.0% year-over-year).
- 2020: Revenue of $209K, expenses of $63K, and assets of $707K (revenue +2.0% year-over-year).
- 2019: Revenue of $205K, expenses of $44K, and assets of $561K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Smith Central Foundation:
Data Sources and Methodology
This transparency report for Smith Central Foundation 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.