SECOND PRESBYTERIAN CHURCH FOUNDATION INC

EIN 621744695 · Donor-advised fund program as reported on Form 990 Schedule D, fiscal year 2023.

← All sponsors
DAF assets
$1.10M
at fiscal year end
Grants out
−$443K
from DAF accounts
Contributions in
$1.50M
received into DAFs
Payout rate
median is 12.5%
Accounts
19
funds held at year end
Average account
$58K
assets per fund

This filing reports a negative figure where none is possible. The grants paid figure is shown below exactly as filed. Schedule D asks for totals, which cannot be less than zero, so this is near-certainly a sign-convention error in the return rather than a real value — the magnitude is probably right and the sign wrong. No payout rate is calculated, and this organization is excluded from the sector totals on the index.

This sponsor did not report DAF assets at year end, so a payout rate cannot be calculated.

DAF assets by year

$626K
FY2019
$758K
FY2020
$663K
FY2021
$709K
FY2022
$1.1M
FY2023

Grants paid by year

−$539K
FY2019
−$162K
FY2020
−$170K
FY2021
−$185K
FY2022
−$443K
FY2023

A missing year means no return for that year has been released yet, not that the organization was inactive. Years marked fall in the 2020–21 pandemic giving surge, when contributions into donor-advised funds rose sharply across the sector; treat them as an unusual period rather than a baseline.

Grant disclosure

Itemized 58 grant lines totalling $4.9M across 2019–2024 — $85K per line.

$100K of this sponsor’s grants went to other DAF sponsors — 2% of its itemized grantmaking. Money moved between sponsors is reported as a grant, but it has not yet reached a working charity. This total counts only organizations whose donor-advised fund program is their primary activity, so grants to universities and hospitals that happen to run a DAF on the side are excluded.

Largest reported recipients

Organizations receiving the most from this sponsor across 2019–2024, as itemized on Schedule I. Only grants above $5,000 must be listed.

RecipientTotal 2019–2024
Second Presbyterian ChurchEIN 620483212 TN$2.6M
Presbyterian Day SchoolEIN 620811568 TN$549K
Neighborhood Christian Centers IncEIN 581394456 TN$457K
Reformed Theological SeminaryEIN 640428676 MS$240K
Campus Outreach ServeEIN 462662312 TX$198K
World Vision International runs a DAF programEIN 951922279 WA$150K
Downtown Presbyterian ChurchEIN 274112210 TN$130K
Covenant Theological Seminary runs a DAF programEIN 431831635 MO$110K
Christian Community Foundation runs a DAF programEIN 621752885 TN$100K
The Grace InstituteEIN 461747327 TN$100K
Evangelical Christian SchoolEIN 620728732 TN$66K
French Camp AcademyEIN 640321520 MS$45K
Central Presbyterian ChurchEIN 630363464 AL$30K
Samford UniversityEIN 630312914 AL$27K
China PartnershipEIN 475586607 NJ$25K

How these figures are calculated: methodology and disclosures. Source: IRS Form 990 e-file XML for fiscal year 2023, via the National Center for Charitable Statistics. Payout rate is DAF grants divided by DAF assets at year end. Recipient totals combine tax years 2019–2024 where filings are available. IRS release and parsing lag means recent years are incomplete for many organizations — NCCS advises treating the most recent year in the panel as partial.