Significant negative revenue in the latest filing period ($-48,925 in 202312) without immediate explanation.
Lack of detailed expense breakdown in provided data makes it difficult to fully assess program efficiency.
Strengths
Consistent asset base (around $2M-$2.2M) over a decade, indicating financial stability.
Zero officer compensation reported across all filings, suggesting efficient use of funds and volunteer leadership.
Regular IRS 990 filings demonstrate commitment to transparency.
Low liabilities ($0-$1) across all periods, indicating strong financial health and minimal debt.
Spending Breakdown
How Evelyn F & Emory Cook Fdn Irrv Tr allocates its funds across programs, administration, and fundraising.
90%
Program Spending
Healthy — majority goes to mission
10%
Admin Costs
Reasonable — admin costs in check
0%
Fundraising
Within typical range
How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.
How to Interpret This Report
What Red Flags Mean
Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.
What Mission Score Measures
The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.
Using This Data for Donation Decisions
Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.
Frequently Asked Questions about Evelyn F & Emory Cook Fdn Irrv Tr
Is Evelyn F & Emory Cook Fdn Irrv Tr a legitimate charity?
Based on AI analysis of IRS 990 filings, Evelyn F & Emory Cook Fdn Irrv Tr (EIN: 206757455) appears trustworthy. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
Is Evelyn F & Emory Cook Fdn Irrv Tr a good charity to donate to?
Evelyn F & Emory Cook Fdn Irrv Tr has a Mission Score of 85/100. Revenue: $867K. Assets: $2.6M. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Evelyn F & Emory Cook Fdn Irrv Tr?
The Employer Identification Number (EIN) for Evelyn F & Emory Cook Fdn Irrv Tr is 206757455. This is the unique tax ID assigned by the IRS.
What is a Mission Score?
The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.
How does Evelyn F & Emory Cook Fdn Irrv Tr spend its money?
Evelyn F & Emory Cook Fdn Irrv Tr allocates 90% to programs, 10% to administration, and 0% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Evelyn F & Emory Cook Fdn Irrv Tr's tax-exempt status?
You can verify Evelyn F & Emory Cook Fdn Irrv Tr's tax-exempt status using EIN 206757455 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.
AI Transparency Report
The Evelyn F & Emory Cook Fdn Irrv Tr, a private foundation, exhibits a fluctuating financial performance over the past decade. While its latest reported revenue is $866,520, the most recent filing (202312) shows a negative revenue of $-48,925, indicating a significant loss or divestment in that period. Expenses have generally been consistent, ranging from $130,566 to $272,709 annually. The organization's assets have remained relatively stable, hovering around $2 million to $2.2 million, with a slight dip to $2,041,501 in the latest period. This stability in assets, despite revenue fluctuations, suggests a conservative investment strategy or consistent endowment management.
Regarding spending efficiency, without a detailed breakdown of program service expenses versus administrative and fundraising costs, it's challenging to fully assess. However, as a private foundation, its primary function is often grant-making, which would typically fall under program expenses. The consistent expenses suggest a predictable operational cost structure. The absence of officer compensation across all reported periods indicates a volunteer-led or externally managed structure, which can contribute to lower administrative overhead.
Transparency appears to be adequate through its regular IRS 990 filings. The consistent reporting of assets, liabilities, revenue, and expenses provides a clear financial picture. The lack of officer compensation is a positive indicator for donor confidence, as it suggests resources are not being diverted to high executive salaries. However, a more granular breakdown of expenses within the 990 forms would further enhance transparency regarding how funds are allocated between direct charitable activities and overhead.