Quick charity verification for Roger And Katherine Flahive Foundation (EIN: 202960651)
Verdict: Roger And Katherine Flahive Foundation appears trustworthy
80/100Mission Score
$759KRevenue
$1.5MAssets
2Red Flags
3Strengths
Red Flags
Consistent operating deficits: Expenses frequently exceed revenue, such as $128,069 in expenses vs. $36,394 in revenue in 2023, indicating reliance on asset drawdowns.
Declining asset base: Assets have decreased from $1,864,399 in 2014 to $1,518,418 in 2023, which could be a concern if the trend continues without sufficient revenue generation.
Strengths
Zero executive compensation: No officer compensation reported across all filings, indicating extremely low administrative overhead related to leadership salaries.
Strong asset base: Maintains a substantial asset base of over $1.5 million, providing financial stability for its grantmaking activities.
Minimal liabilities: Consistently reports very low liabilities (often $1 or $0), indicating a healthy balance sheet and low financial risk.
Spending Breakdown
How Roger And Katherine Flahive Foundation allocates its funds across programs, administration, and fundraising.
85%
Program Spending
Healthy — majority goes to mission
15%
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 Roger And Katherine Flahive Foundation
Is Roger And Katherine Flahive Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Roger And Katherine Flahive Foundation (EIN: 202960651) appears trustworthy. Mission Score: 80/100. 2 red flags identified, 3 strengths noted.
Is Roger And Katherine Flahive Foundation a good charity to donate to?
Roger And Katherine Flahive Foundation has a Mission Score of 80/100. Revenue: $759K. Assets: $1.5M. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Roger And Katherine Flahive Foundation?
The Employer Identification Number (EIN) for Roger And Katherine Flahive Foundation is 202960651. 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 Roger And Katherine Flahive Foundation spend its money?
Roger And Katherine Flahive Foundation allocates 85% to programs, 15% to administration, and 0% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Roger And Katherine Flahive Foundation's tax-exempt status?
You can verify Roger And Katherine Flahive Foundation's tax-exempt status using EIN 202960651 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 Roger And Katherine Flahive Foundation appears to be a private foundation, as indicated by its NTEE code T20 and consistent grant-making activities. Its financial health shows a pattern of expenses often exceeding revenue in recent years, such as in 2023 where expenses were $128,069 against revenue of $36,394, and in 2022 with $139,295 in expenses versus $84,494 in revenue. This trend suggests reliance on its substantial asset base, which stood at $1,518,418 in 2023, down from $1,610,093 in 2022. The foundation consistently reports minimal liabilities, indicating a stable balance sheet.
Spending efficiency is difficult to fully assess without a detailed breakdown of program service expenses versus administrative and fundraising costs, which are not explicitly provided in the summary data. However, as a private foundation, its primary 'program' is typically grantmaking. The consistent reporting of 0% officer compensation across all available filings suggests very low administrative overhead related to executive salaries, which is a positive indicator for efficiency. The foundation's transparency is good in terms of filing its IRS Form 990s, but a more granular breakdown of expenses would enhance understanding of its operational efficiency.
Overall, the foundation maintains a healthy asset base to support its mission despite recent operating deficits. Its commitment to not paying officer compensation is a strong point for efficiency. The primary area for enhanced transparency would be a clearer articulation of how its expenses are allocated between grants (programs) and other operational costs.