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Passes our checks

West End Community Foundation Inc

EIN 56-1858174 · Durham, NC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak35 out of 100GovernanceGood71 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 43% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

The primary purpose of the organization is to promote community development and revitalization, develop programs in education, health care, job training, recreation, human enrichment, sponsor a child development center, provide GED curriculum training and community education programs, and provide substance abuse programs for the community.

Income
$658,024
Spending
$875,456
Spent on programs
43%
Reserves
-41.2 months of spending
Largest source of income
other income, 70%
Employees
24
Volunteers
0
Highest pay
$61,000, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 35 out of 100. Higher than 7% of charities in its peer group (education, $250k to $1m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 33% of income.

  • Income trend

    15 of 15

    Income rose 1% on the year before.

  • Spending floor

    0 of 15

    43% of spending went to programs and raising each dollar of donations cost 7 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 71 out of 100. Higher than 52% of charities in its peer group (education, $250k to $1m).

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, 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 (3)
  1. $89,063 spent. The CommUNITY Scholars afterschool program implements a targeted educational intervention aimed at improving academic outcomes for K-7th graders. 25-30 students receive 3 hours of tutoring sessions conducted Monday-Thursday which involve homework assistance, course concept review, and test preparation. Fridays include enrichment activities that explore S.T.E.A.M. (Science, Technology, Engineering, Art & Math). In 2024, we had two Kindergarten students who could not recognize their alphabet at the beginning of the school year, and at the end of the school year were reading at Primer level. A first-grade student whose English is his second language, had improved his reading to the point that he could read in his workbook and answer reading comprehension questions.
  2. $100,592 spent. The Camp Calvary S.T.E.A.M. Summer Program provides a coed day camp which enhances the academic, social and mental well-being of youth ages six to twelve years. The primary focus is to continue the academic learning of students through the summer so that they do not fall behind in school upon returning in the fall. The program also exposes youth to S.T.E.A.M. hands-on activities, field trips, and speakers. In 2024, 45 campers were enrolled in the program. At the end of camp, 100% families stated that they would return for our educational programs the following year. 85% of families stated that their child learned a new skill. Families felt that the exposure to S.T.E.A.M. and social-emotional activities significantly helped their children.
  3. $187,904 spent. The West End Free Market provides fresh and nutritious produce/dry goods to the community with an emphasis on serving elders and the disabled. In 2024, along with our partners, we distributed 43,000 pounds of food.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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.

  2. 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.

  3. 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.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 1995.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: East Bay Community Foundation (Oakland, CA), EIN 94-6070996. If that is the one you meant, check the EIN before giving.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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.