W James Samford Jr Foundation
W James Samford Jr Foundation maintains substantial assets with fluctuating revenue and consistent expenses, reporting no officer compensation.
EIN: 200246688 · Opelika, AL · NTEE: T20 · Updated: 2026-03-28
Is W James Samford Jr Foundation Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
W James Samford Jr Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About W James Samford Jr Foundation
W James Samford Jr Foundation (EIN: 200246688) is a nonprofit organization based in Opelika, AL, classified under NTEE code T20. The organization reported total revenue of $1.4M and total assets of $9.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of W James Samford Jr Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
W James Samford Jr Foundation is a mid-size nonprofit that has been operating for 22 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 17.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.6M |
| Total Expenses | $675K |
| Surplus / Deficit | +$2.0M |
| Total Assets | $9.4M |
| Total Liabilities | $307 |
| Net Assets | $9.4M |
| Operating Margin | 74.4% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 167.4 months |
Financial Health Grade: A
In 2023, W James Samford Jr Foundation reported a surplus of $2.0M with revenue exceeding expenses, holds 167.4 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), W James Samford Jr Foundation's revenue has grown at a compound annual growth rate (CAGR) of 17.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +714.9% | -14.6% | +29.3% |
| 2022 | +9.8% | +25.5% | -3.4% |
| 2021 | +36.3% | +3.8% | -2.5% |
| 2020 | +10.9% | -5.4% | -3.9% |
| 2019 | -32.4% | +12.0% | -15.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2004 |
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 W James Samford Jr Foundation with a Mission Score of 90 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, W James Samford Jr Foundation 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 $2.0M, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The W James Samford Jr Foundation consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to its officers. This is highly favorable for a foundation of its size, with assets consistently in the multi-millions, as it maximizes the funds available for its charitable purposes.
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 W James Samford Jr Foundation:
- Consistent 0% officer compensation across all filings, indicating efficient use of funds.
- Substantial and stable asset base, consistently over $7 million, providing long-term financial security.
- Low liabilities reported in most years, suggesting sound financial management.
- Relatively consistent expense levels despite fluctuating revenue, indicating predictable operations.
Frequently Asked Questions about W James Samford Jr Foundation
Is W James Samford Jr Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, W James Samford Jr Foundation (EIN: 200246688) appears legitimate. Mission Score: 90/100. 0 red flags identified, 4 strengths noted.
How does W James Samford Jr Foundation spend its money?
W James Samford Jr Foundation directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to W James Samford Jr Foundation tax-deductible?
W James Samford Jr Foundation is registered as a tax-exempt nonprofit (EIN: 200246688). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is the W James Samford Jr Foundation a good charity?
Based on the provided data, the foundation appears to be a good charity. It maintains substantial assets (over $9 million in 2023), consistently reports 0% officer compensation, and has low liabilities, all indicating strong financial health and a commitment to its mission without high administrative overhead for leadership.
How does the foundation manage its expenses relative to its revenue?
The foundation's expenses have been relatively stable, ranging from $544,471 to $790,495, even as revenue has varied significantly (e.g., $323,430 in 2022 vs. $2,635,548 in 2023). This suggests a disciplined approach to spending, not directly tied to annual revenue fluctuations, likely drawing from its substantial asset base to maintain consistent operations.
What is the trend in the foundation's assets?
The foundation's assets have generally remained robust, fluctuating between approximately $7.2 million and $9.8 million over the past decade. The latest filing shows assets at $9,412,203, indicating a strong and stable asset base supporting its long-term operations.
Filing History
IRS 990 filing history for W James Samford Jr Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), W James Samford Jr Foundation's revenue has grown by 606.6%, moving from $373K to $2.6M. Total assets increased by 5.1% over the same period, from $9.0M to $9.4M. Total functional expenses rose by 23.9%, from $544K to $675K. In its most recent filing year (2023), W James Samford Jr Foundation reported a surplus of $2.0M, with revenue exceeding expenses. The organization holds $307 in liabilities against $9.4M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $9.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $2.6M | $675K | $9.4M | $307 | — | View 990 |
| 2022 | $323K | $790K | $7.3M | $21K | — | View 990 |
| 2021 | $295K | $630K | $7.5M | $1 | — | — |
| 2020 | $216K | $607K | $7.7M | $1 | — | View 990 |
| 2019 | $195K | $641K | $8.0M | $592 | — | View 990 |
| 2015 | $288K | $573K | $9.5M | $285K | — | View 990 |
| 2014 | $2.3M | $576K | $9.8M | $320K | — | View 990 |
| 2013 | $239K | $590K | $8.2M | $357K | — | View 990 |
| 2012 | $153K | $553K | $8.5M | $382K | — | View 990 |
| 2011 | $373K | $544K | $9.0M | $411K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $2.6M, expenses of $675K, and assets of $9.4M (revenue +714.9% year-over-year).
- 2022: Revenue of $323K, expenses of $790K, and assets of $7.3M (revenue +9.8% year-over-year).
- 2021: Revenue of $295K, expenses of $630K, and assets of $7.5M (revenue +36.3% year-over-year).
- 2020: Revenue of $216K, expenses of $607K, and assets of $7.7M (revenue +10.9% year-over-year).
- 2019: Revenue of $195K, expenses of $641K, and assets of $8.0M (revenue -32.4% year-over-year).
- 2015: Revenue of $288K, expenses of $573K, and assets of $9.5M (revenue -87.3% year-over-year).
- 2014: Revenue of $2.3M, expenses of $576K, and assets of $9.8M (revenue +845.3% year-over-year).
- 2013: Revenue of $239K, expenses of $590K, and assets of $8.2M (revenue +55.9% year-over-year).
- 2012: Revenue of $153K, expenses of $553K, and assets of $8.5M (revenue -58.9% year-over-year).
- 2011: Revenue of $373K, expenses of $544K, and assets of $9.0M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for W James Samford Jr Foundation:
Data Sources and Methodology
This transparency report for W James Samford Jr 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.