Smith Chapel Cemetery Foundation Inc
Smith Chapel Cemetery Foundation Inc consistently grows assets with minimal expenses and no reported officer compensation.
EIN: 204751145 · Atlanta, GA · NTEE: Y50 · Updated: 2026-03-28
Is Smith Chapel Cemetery Foundation Inc Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Smith Chapel Cemetery Foundation Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Smith Chapel Cemetery Foundation Inc
Smith Chapel Cemetery Foundation Inc (EIN: 204751145) is a nonprofit organization based in Atlanta, GA, classified under NTEE code Y50. The organization reported total revenue of $187K and total assets of $2.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Smith Chapel Cemetery Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Smith Chapel Cemetery Foundation Inc is a small nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -9.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $107K |
| Total Expenses | $21K |
| Surplus / Deficit | +$87K |
| Total Assets | $1.9M |
| Net Assets | $1.9M |
| Operating Margin | 80.8% |
| Months of Reserves | 1105.6 months |
Financial Health Grade: A
In 2023, Smith Chapel Cemetery Foundation Inc reported a surplus of $87K with revenue exceeding expenses, holds 1105.6 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Smith Chapel Cemetery Foundation Inc's revenue has declined at a compound annual growth rate (CAGR) of -9.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -19.2% | -3.2% | +10.6% |
| 2022 | -13.3% | +17.1% | -13.6% |
| 2021 | +36.1% | +0.3% | +14.4% |
| 2020 | +64.8% | -6.3% | +8.6% |
| 2019 | -41.8% | +1.2% | +18.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
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 Smith Chapel Cemetery Foundation Inc 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, Smith Chapel Cemetery 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 (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $87K, with revenue exceeding expenses.
Executive Compensation Analysis
The organization reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through other means not reported as officer compensation, which is highly efficient for a nonprofit 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.
Strengths
The following positive indicators were identified for Smith Chapel Cemetery Foundation Inc:
- Consistent asset growth, increasing from $1,164,816 in 2014 to $1,901,294 in 2023.
- Extremely low expense ratio relative to revenue (e.g., $20,636 expenses vs. $107,357 revenue in 2023).
- No reported officer compensation across all filings, indicating high efficiency or volunteer leadership.
- Zero liabilities reported in all available filings, demonstrating strong financial stability.
- Strong program focus implied by minimal administrative and fundraising costs, with resources directed towards the cemetery's upkeep and endowment.
Frequently Asked Questions about Smith Chapel Cemetery Foundation Inc
Is Smith Chapel Cemetery Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Smith Chapel Cemetery Foundation Inc (EIN: 204751145) appears legitimate. Mission Score: 95/100. 0 red flags identified, 5 strengths noted.
How does Smith Chapel Cemetery Foundation Inc spend its money?
Smith Chapel Cemetery Foundation Inc directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Smith Chapel Cemetery Foundation Inc tax-deductible?
Smith Chapel Cemetery Foundation Inc is registered as a tax-exempt nonprofit (EIN: 204751145). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Smith Chapel Cemetery Foundation Inc a good charity?
Based on its financial data, Smith Chapel Cemetery Foundation Inc appears to be a very well-managed and fiscally responsible organization. It consistently grows its assets, has extremely low expenses relative to its revenue, and reports no officer compensation or liabilities, suggesting a strong commitment to its mission with minimal overhead.
How does Smith Chapel Cemetery Foundation Inc manage its expenses?
The organization manages its expenses exceptionally well, with total expenses consistently being a small fraction of its revenue. For example, in 2023, expenses were $20,636 against $107,357 in revenue. This indicates a very lean operational model, likely relying heavily on volunteers or very efficient resource allocation.
What is the trend in Smith Chapel Cemetery Foundation Inc's assets?
Smith Chapel Cemetery Foundation Inc has shown a consistent and strong upward trend in its assets, growing from $1,164,816 in 2014 to $1,901,294 in 2023. This indicates effective financial management and growth of its endowment or capital for its long-term mission.
Filing History
IRS 990 filing history for Smith Chapel Cemetery Foundation Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Smith Chapel Cemetery Foundation Inc's revenue has declined by 68.1%, moving from $336K to $107K. Total assets increased by 125.7% over the same period, from $843K to $1.9M. Total functional expenses rose by 221.9%, from $6K to $21K. In its most recent filing year (2023), Smith Chapel Cemetery Foundation Inc reported a surplus of $87K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $107K | $21K | $1.9M | $0 | — | — |
| 2022 | $133K | $21K | $1.7M | $0 | — | View 990 |
| 2021 | $153K | $18K | $2.0M | $0 | — | View 990 |
| 2020 | $113K | $18K | $1.7M | $0 | — | — |
| 2019 | $68K | $19K | $1.6M | $0 | — | View 990 |
| 2018 | $117K | $19K | $1.4M | $0 | — | View 990 |
| 2017 | $80K | $17K | $1.4M | $0 | — | View 990 |
| 2016 | $54K | $6K | $1.3M | $0 | — | View 990 |
| 2015 | $69K | $11K | $1.2M | $0 | — | View 990 |
| 2014 | $65K | $8K | $1.2M | $0 | — | View 990 |
| 2013 | $63K | $7K | $931K | $0 | — | View 990 |
| 2012 | $39K | $7K | $875K | $0 | — | View 990 |
| 2011 | $336K | $6K | $843K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $107K, expenses of $21K, and assets of $1.9M (revenue -19.2% year-over-year).
- 2022: Revenue of $133K, expenses of $21K, and assets of $1.7M (revenue -13.3% year-over-year).
- 2021: Revenue of $153K, expenses of $18K, and assets of $2.0M (revenue +36.1% year-over-year).
- 2020: Revenue of $113K, expenses of $18K, and assets of $1.7M (revenue +64.8% year-over-year).
- 2019: Revenue of $68K, expenses of $19K, and assets of $1.6M (revenue -41.8% year-over-year).
- 2018: Revenue of $117K, expenses of $19K, and assets of $1.4M (revenue +46.1% year-over-year).
- 2017: Revenue of $80K, expenses of $17K, and assets of $1.4M (revenue +48.8% year-over-year).
- 2016: Revenue of $54K, expenses of $6K, and assets of $1.3M (revenue -21.5% year-over-year).
- 2015: Revenue of $69K, expenses of $11K, and assets of $1.2M (revenue +6.5% year-over-year).
- 2014: Revenue of $65K, expenses of $8K, and assets of $1.2M (revenue +2.5% year-over-year).
- 2013: Revenue of $63K, expenses of $7K, and assets of $931K (revenue +59.5% year-over-year).
- 2012: Revenue of $39K, expenses of $7K, and assets of $875K (revenue -88.3% year-over-year).
- 2011: Revenue of $336K, expenses of $6K, and assets of $843K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Smith Chapel Cemetery Foundation Inc:
Data Sources and Methodology
This transparency report for Smith Chapel Cemetery 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.