American Occupational Therapy Foundation Inc
American Occupational Therapy Foundation shows consistent asset growth despite fluctuating revenues and a recent operating deficit.
EIN: 136189382 · Rockville, MD · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $14.1M |
| Total Expenses | $3.0M |
| Program Spending | 70% |
| Net Assets | $32.7M |
| Transparency Score | 85/100 |
Is American Occupational Therapy Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Occupational Therapy Foundation Inc directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About American Occupational Therapy Foundation Inc
American Occupational Therapy Foundation Inc (EIN: 136189382) is a nonprofit organization based in Rockville, MD. The organization reported total revenue of $14.1M and total assets of $38.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Occupational Therapy Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Occupational Therapy Foundation Inc is a large nonprofit that has been operating for 59 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -12.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.2M |
| Total Expenses | $3.0M |
| Surplus / Deficit | $-828,190 |
| Total Assets | $33.3M |
| Total Liabilities | $616K |
| Net Assets | $32.7M |
| Operating Margin | -38.5% |
| Debt-to-Asset Ratio | 1.9% |
| Months of Reserves | 134.0 months |
Financial Health Grade: B
In 2023, American Occupational Therapy Foundation Inc reported a deficit of $828K with expenses exceeding revenue, holds 134.0 months of operating reserves (strong position), has a debt-to-asset ratio of 1.9% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), American Occupational Therapy Foundation Inc's revenue has declined at a compound annual growth rate (CAGR) of -12.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -43.5% | -0.8% | +5.0% |
| 2022 | -6.4% | +18.8% | -16.2% |
| 2021 | +144.5% | +16.0% | +16.3% |
| 2020 | -70.5% | +10.3% | +5.3% |
| 2019 | +52.5% | +15.0% | +5.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 1967 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Occupational Therapy Foundation Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, American Occupational Therapy Foundation Inc allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $828K, with expenses exceeding revenue.
- Debt-to-asset ratio: 1.9%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting that key leadership roles may be volunteer-based or compensated through non-officer categories, which is highly favorable for resource allocation.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Occupational Therapy Foundation Inc's IRS 990 filings:
- Expenses exceeded revenue in the most recent 2023 filing ($2,979,786 vs. $2,151,596), indicating an operating deficit for that period.
Strengths
The following positive indicators were identified for American Occupational Therapy Foundation Inc:
- Consistent asset growth over the past decade, from $24,080,891 in 2015 to $33,285,365 in 2023, demonstrating financial stability.
- Reported 0% officer compensation across all available filings, suggesting highly efficient use of funds for leadership.
- Long history of consistent IRS 990 filings (13 filings), indicating strong transparency and compliance.
- Relatively low liabilities compared to assets, with liabilities at $616,327 against assets of $33,285,365 in 2023, indicating a healthy balance sheet.
Frequently Asked Questions about American Occupational Therapy Foundation Inc
Is American Occupational Therapy Foundation Inc a legitimate charity?
American Occupational Therapy Foundation Inc (EIN: 136189382) is a registered tax-exempt nonprofit based in Maryland. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $14.1M. 1 red flag identified. 4 strengths noted. Financial health grade: B.
How does American Occupational Therapy Foundation Inc spend its money?
American Occupational Therapy Foundation Inc directs 70% of its spending to programs and services. Fundraising costs 10%. This meets the 65% industry benchmark.
Are donations to American Occupational Therapy Foundation Inc tax-deductible?
American Occupational Therapy Foundation Inc is registered as a tax-exempt nonprofit (EIN: 136189382). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of American Occupational Therapy Foundation Inc's spending goes to programs?
American Occupational Therapy Foundation Inc directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
Where is American Occupational Therapy Foundation Inc located?
American Occupational Therapy Foundation Inc is headquartered in Rockville, Maryland and files with the IRS under EIN 136189382.
How many years of IRS 990 filings does American Occupational Therapy Foundation Inc have?
American Occupational Therapy Foundation Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $14.1M in total revenue.
Is American Occupational Therapy Foundation Inc a good charity?
Based on the available data, AOTF appears to be a well-established charity with a strong financial foundation, evidenced by consistent asset growth from $24,080,891 in 2015 to $33,285,365 in 2023. The reported 0% officer compensation is a significant positive indicator of efficient resource allocation. However, a detailed breakdown of program spending versus administrative and fundraising costs would provide a more complete picture of its programmatic efficiency.
Why did expenses exceed revenue in 2023?
In the 2023 fiscal period, the organization reported revenues of $2,151,596 against expenses of $2,979,786, resulting in an operating deficit. This could be due to various factors such as increased program activities, investment losses, or a temporary dip in donations. It's important to monitor future filings to see if this is a one-time event or a developing trend.
How does the organization manage its assets?
The organization has shown consistent asset growth over the past decade, from $24,080,891 in 2015 to $33,285,365 in 2023, indicating effective management of its financial resources, likely through investments or endowment growth, which helps sustain its mission.
Filing History
IRS 990 filing history for American Occupational Therapy Foundation Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Occupational Therapy Foundation Inc's revenue has declined by 81%, moving from $11.3M to $2.2M. Total assets increased by 64.2% over the same period, from $20.3M to $33.3M. Total functional expenses rose by 165.3%, from $1.1M to $3.0M. In its most recent filing year (2023), American Occupational Therapy Foundation Inc reported a deficit of $828K, with expenses exceeding revenue. The organization holds $616K in liabilities against $33.3M in assets (debt-to-asset ratio: 1.9%), resulting in net assets of $32.7M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $2.2M | $3.0M | $33.3M | $616K | — | — |
| 2022 | $3.8M | $3.0M | $31.7M | $150K | — | — |
| 2021 | $4.1M | $2.5M | $37.8M | $136K | — | View 990 |
| 2020 | $1.7M | $2.2M | $32.5M | $277K | — | — |
| 2019 | $5.6M | $2.0M | $30.9M | $187K | — | View 990 |
| 2018 | $3.7M | $1.7M | $29.4M | $182K | — | View 990 |
| 2017 | $3.1M | $1.7M | $27.2M | $120K | — | — |
| 2016 | $1.4M | $1.7M | $25.3M | $94K | — | View 990 |
| 2015 | $1.7M | $1.7M | $24.1M | $149K | — | View 990 |
| 2014 | $2.0M | $1.5M | $26.0M | $140K | — | View 990 |
| 2013 | $1.4M | $1.3M | $24.5M | $89K | — | View 990 |
| 2012 | $1.2M | $1.4M | $23.1M | $83K | — | View 990 |
| 2011 | $11.3M | $1.1M | $20.3M | $138K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $2.2M, expenses of $3.0M, and assets of $33.3M (revenue -43.5% year-over-year).
- 2022: Revenue of $3.8M, expenses of $3.0M, and assets of $31.7M (revenue -6.4% year-over-year).
- 2021: Revenue of $4.1M, expenses of $2.5M, and assets of $37.8M (revenue +144.5% year-over-year).
- 2020: Revenue of $1.7M, expenses of $2.2M, and assets of $32.5M (revenue -70.5% year-over-year).
- 2019: Revenue of $5.6M, expenses of $2.0M, and assets of $30.9M (revenue +52.5% year-over-year).
- 2018: Revenue of $3.7M, expenses of $1.7M, and assets of $29.4M (revenue +20.2% year-over-year).
- 2017: Revenue of $3.1M, expenses of $1.7M, and assets of $27.2M (revenue +117.6% year-over-year).
- 2016: Revenue of $1.4M, expenses of $1.7M, and assets of $25.3M (revenue -14.5% year-over-year).
- 2015: Revenue of $1.7M, expenses of $1.7M, and assets of $24.1M (revenue -17.3% year-over-year).
- 2014: Revenue of $2.0M, expenses of $1.5M, and assets of $26.0M (revenue +43.2% year-over-year).
- 2013: Revenue of $1.4M, expenses of $1.3M, and assets of $24.5M (revenue +15.0% year-over-year).
- 2012: Revenue of $1.2M, expenses of $1.4M, and assets of $23.1M (revenue -89.3% year-over-year).
- 2011: Revenue of $11.3M, expenses of $1.1M, and assets of $20.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Occupational Therapy Foundation Inc:
Data Sources and Methodology
This transparency report for American Occupational Therapy Foundation Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.