The Leonard E B Andrews Charitable Trust
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The primary mission of the Leonard E.B. Andrews Charitable Trust is to provide financial assistance to Southern Methodist University (SMU) students, employees, and members of Highland Park United Methodist Church (HPUMC), which is located at the corner of SMU's campus. The trust may make distributions to individuals in the following groups for the purposes stated below: 1. Students attending SMU: distributions may be made to these individuals to pay for tuition, fees, books, or other educational expenses required in order to avoid interrupting their education at SMU. This supports the exempt purpose of SMU. 2. Members or employees of HPUMC and employees of SMU - distributions may be made to these individuals in emergency or distressed circumstances involving immediate need of financial assistance in order to provide for basic needs for food, clothing, shelter, transportation or medical care for themselves or their dependents. This supports the exempt purpose of SMU and HPUMC
- Income
- $31,546
- Spending
- $1,000
- Spent on programs
- 100%
- Reserves
- Over 10 years of spending
- Largest source of income
- investment income, 100%
- Employees
- 0
- Volunteers
- 0
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 31 out of 100. Higher than 11% of charities in its peer group (education, under $250k).
Independent board
0 of 251 of 1 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $1,000 spent. Financial assistance provided to eligible recipients.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending May 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 1998.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.