Vivian L Smith Foundation is a 501(c)(3) organization based in Houston, Texas, registered in 1984, with $2,343,242 in FY2023 revenue. CharityIndex grades it F.
Revenue (FY2023)
$2.3M
▲ 437.9% vs prior year
Expenses (FY2023)
$4.6M
Net assets
$66.7M
Employees
—
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Vivian L Smith Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Vivian L Smith Foundation: 175 mo reserves · -96% margin earns a F on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Vivian L Smith Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Vivian L Smith Foundation: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
Show this grade on your website
A live seal — it updates automatically when the grade changes and links donors to this verified profile.
Revenue declined from $6.7M (FY2013) to $2.3M (FY2023) across 11 reported years.
Financial snapshot
Operating margin
-95.5%
Spent more than it raised in the latest fiscal year.
Total assets
$66.7M
Total liabilities
$0
Net assets
$66.7M
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2023 | $2,343,242▲438% | $4,581,128▼10.1% | $66,740,659▼3.2% | $66,740,659▼3.2% | 990PF |
| 2022 | $435,663▼88.6% | $5,098,327▲18.9% | $68,978,545▼6.3% | $68,978,545▼6.3% | 990PF |
| 2021 | $3,837,625▲203% | $4,289,646▲17.7% | $73,652,804▼0.6% | $73,652,895▼0.6% | 990PF |
| 2020 | -$3,724,335▼147% | $3,643,419▼16.3% | $74,104,825▼9.0% | $74,104,825▼9.0% | 990PF |
| 2019 | $7,907,945▲48.3% | $4,351,442▼7.7% | $81,472,579▲4.5% | $81,472,579▲4.5% | 990PF |
| 2018 | $5,331,657▲34.3% | $4,714,889▲7.7% | $77,968,071▲0.8% | $77,968,071▲0.8% | 990PF |
| 2017 | $3,969,786▼25.9% | $4,379,798▼8.6% | $77,351,303▼0.5% | $77,351,303▼0.5% | 990PF |
| 2016 | $5,359,187▼31.9% | $4,791,077▼2.0% | $77,764,334▲0.7% | $77,764,334▲0.7% | 990PF |
| 2015 | $7,869,586▲29.7% | $4,890,756▼0.6% | $77,193,205▲4.0% | $77,193,205▲4.0% | 990PF |
| 2014 | $6,067,992▼9.1% | $4,919,880▲8.3% | $74,214,375▲1.6% | $74,214,375▲1.6% | 990PF |
| 2013 | $6,678,335 | $4,544,303 | $73,066,263 | $73,066,263 | 990PF |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
Explore more
Data for Vivian L Smith Foundation (EIN 76-0101380) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.