Robert L Brown Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO SUPPORT BLUE GRASS COMMUNITY FOUNDATION, INC.'S MISSION TO CREATE GENEROUS, VIBRANT AND ENGAGED COMMUNITIES THROUGHOUT CENTRAL AND APPALACHIA KENTUCKY, SPECIFICALLY IN SHARPSBURG AND BATH COUNTY, KENTUCKY. IN ADDITION, THE FOUNDATION'S ACTIVITIES WILL SUPPORT THE EXEMPT PURPOSES OF OTHER 501(C)(3) ORGANIZATIONS IN THESE AREAS. THESE ACTIVITIES WILL SERVE CHARITABLE PURPOSES, INCLUDING ECONOMIC DEVELOPMENT AND SUPPORTING YOUTH SERVICES, EACH OF WHICH SUPPORTS THE ECONOMICALLY DISADVANTAGED AND COMBATS COMMUNITY DETERIORATION. BY PERFORMING PROGRAMMING IN SHARPSBURG OR MAKING DONATIONS TO GOVERNMENT ENTITIES, THE FOUNDATION WILL PERFORM THE CHARITABLE ACT OF LESSENING THE BURDENS OF GOVERNMENT, WHICH IS PARTICULARLY BENEFICIAL IN SMALL TOWNS SUCH AS SHARPSBURG.
- Income
- $617,288
- Spending
- $276,268
- Spent on programs
- 100%
- Reserves
- -1.9 months of spending
- Largest source of income
- donations and private grants, 99%
- Employees
- 1
- Volunteers
- 20
- Highest pay
- $295,972, chair
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 55 out of 100. Higher than 24% of charities in its peer group (community improvement, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 11% of what it owns.
Living within its means
15 of 15Income exceeded spending by 55% of income.
Income trend
5 of 15Income fell 19% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 80 out of 100. Higher than 56% of charities in its peer group (community improvement, $250k to $1m).
Independent board
5 of 250 of 3 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a 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.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 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)
- $276,268 spent. TO SUPPORT BLUE GRASS COMMUNITY FOUNDATION, INC.'S MISSION TO CREATE GENEROUS, VIBRANT AND ENGAGED COMMUNITIES THROUGHOUT CENTRAL AND APPALACHIA KENTUCKY, SPECIFICALLY IN SHARPSBURG AND BATH COUNTY, KENTUCKY. IN ADDITION, THE FOUNDATION'S ACTIVITIES WILL SUPPORT THE EXEMPT PURPOSES OF OTHER 501(C)(3) ORGANIZATIONS IN THESE AREAS. THESE ACTIVITIES WILL SERVE CHARITABLE PURPOSES, INCLUDING ECONOMIC DEVELOPMENT AND SUPPORTING YOUTH SERVICES, EACH OF WHICH SUPPORTS THE ECONOMICALLY DISADVANTAGED AND COMBATS COMMUNITY DETERIORATION. BY PERFORMING PROGRAMMING IN SHARPSBURG OR MAKING DONATIONS TO GOVERNMENT ENTITIES, THE FOUNDATION WILL PERFORM THE CHARITABLE ACT OF LESSENING THE BURDENS OF GOVERNMENT, WHICH IS PARTICULARLY BENEFICIAL IN SMALL TOWNS SUCH AS SHARPSBURG.FURTHERMORE, THE FOUNDATION'S ACTIVITIES SERVE AN EDUCATIONAL PURPOSE. THE FOUNDATION MAY MAKE GRANTS TO ORGANIZATIONS OR GOVERNMENT ENTITIES TO SUPPORT VARIOUS TYPES OF EDUCATION. ADDITIONALLY, THE FOUNDATION MAY FUND SCHOLARSHIPS TO DESERVING HIGH SCHOOL GRADUATES OF BATH COUNTY HIGH SCHOOL TO PURSUE FURTHER EDUCATION.
Source: Form 990 for the year ending June 30, 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 October 13, 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 June 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 February 2023.
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 October 21, 2026.
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