Barbara S And Benjamin M Cardozo Foundation
Barbara S And Benjamin M Cardozo Foundation operates with zero officer compensation and fluctuating revenue, maintaining low liabilities.
EIN: 137119347 · Westport, CT · NTEE: T22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $186K |
| Total Expenses | $94K |
| Program Spending | 85% |
| Net Assets | $373K |
| Transparency Score | 85/100 |
Is Barbara S And Benjamin M Cardozo Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Barbara S And Benjamin M Cardozo Foundation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Barbara S And Benjamin M Cardozo Foundation
Barbara S And Benjamin M Cardozo Foundation (EIN: 137119347) is a nonprofit organization based in Westport, CT, classified under NTEE code T22. The organization reported total revenue of $186K and total assets of $312K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Barbara S And Benjamin M Cardozo Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Barbara S And Benjamin M Cardozo Foundation is a small nonprofit that has been operating for 26 years, with 10 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 26.4%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $69K |
| Total Expenses | $94K |
| Surplus / Deficit | $-25,459 |
| Total Assets | $373K |
| Total Liabilities | $1 |
| Net Assets | $373K |
| Operating Margin | -37.1% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 47.6 months |
Financial Health Grade: B
In 2024, Barbara S And Benjamin M Cardozo Foundation reported a deficit of $25K with expenses exceeding revenue, holds 47.6 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2012–2024), Barbara S And Benjamin M Cardozo Foundation's revenue has grown at a compound annual growth rate (CAGR) of 26.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -1.4% | +29.6% | -6.5% |
| 2023 | +12.1% | -28.4% | -0.8% |
| 2022 | -40.4% | +86.1% | -8.9% |
| 2021 | -0.4% | -0.5% | +12.6% |
| 2020 | +158.8% | +14.7% | +10.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2000 |
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 Barbara S And Benjamin M Cardozo Foundation 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: 15%
- programs: 85%
- fundraising: 0%
According to IRS 990 filings, Barbara S And Benjamin M Cardozo Foundation allocates its expenses as follows: admin: 15%, programs: 85%, fundraising: 0%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $25K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the foundation's leadership is either entirely volunteer-based or compensated through other means not classified as officer compensation, which is a strong positive 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 Barbara S And Benjamin M Cardozo Foundation's IRS 990 filings:
- Expenses frequently exceed revenue, potentially drawing down assets (e.g., 202404, 202304, 202204, 201604, 201504, 201304, 201204).
- Gradual decline in total assets over the long term, from $414,742 in 201204 to $311,955 currently.
Strengths
The following positive indicators were identified for Barbara S And Benjamin M Cardozo Foundation:
- Consistent 0% officer compensation, indicating efficient use of funds and volunteer leadership.
- Minimal liabilities ($0 or $1 across all filings), demonstrating strong financial management and low debt.
- Consistent IRS 990 filing history (10 filings), indicating good transparency and compliance.
- Latest revenue of $186,224 is significantly higher than most previous years, potentially boosting future capacity.
Frequently Asked Questions about Barbara S And Benjamin M Cardozo Foundation
Is Barbara S And Benjamin M Cardozo Foundation a legitimate charity?
Barbara S And Benjamin M Cardozo Foundation (EIN: 137119347) is a registered tax-exempt nonprofit based in Connecticut. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $186K. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does Barbara S And Benjamin M Cardozo Foundation spend its money?
Barbara S And Benjamin M Cardozo Foundation directs 85% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Barbara S And Benjamin M Cardozo Foundation tax-deductible?
Barbara S And Benjamin M Cardozo Foundation is registered as a tax-exempt nonprofit (EIN: 137119347). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Barbara S And Benjamin M Cardozo Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Barbara S And Benjamin M Cardozo Foundation is above average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Barbara S And Benjamin M Cardozo Foundation located?
Barbara S And Benjamin M Cardozo Foundation is headquartered in Westport, Connecticut and files with the IRS under EIN 137119347. It is classified under NTEE code T22.
How many years of IRS 990 filings does Barbara S And Benjamin M Cardozo Foundation have?
Barbara S And Benjamin M Cardozo Foundation has 10 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 $186K in total revenue.
Is the Barbara S And Benjamin M Cardozo Foundation a good charity?
Based on the available data, the foundation exhibits strong financial health indicators such as zero officer compensation, minimal liabilities, and consistent IRS 990 filings. Its efficiency in spending cannot be fully assessed without a detailed expense breakdown, but the lack of executive pay suggests a high potential for program focus. For a private grantmaking foundation, these are generally positive signs.
How does the foundation manage its expenses relative to its revenue?
The foundation's expenses have sometimes exceeded its revenue, for example, in 202404 ($94,097 expenses vs. $68,638 revenue) and 202304 ($72,587 expenses vs. $69,604 revenue). This indicates that it occasionally draws from its assets or prior year surpluses to cover operational costs and grantmaking, which is not uncommon for foundations but requires careful monitoring for long-term sustainability.
What is the trend in the foundation's assets?
The foundation's assets have generally shown a slight decline over the past decade, from $414,742 in 201204 to $311,955 in the latest period, with some fluctuations. This trend, coupled with periods where expenses exceed revenue, suggests a gradual drawdown of capital, which could impact future grantmaking capacity if not offset by sufficient revenue generation.
Filing History
IRS 990 filing history for Barbara S And Benjamin M Cardozo Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2012–2024), Barbara S And Benjamin M Cardozo Foundation's revenue has grown by 1568.8%, moving from $4K to $69K. Total assets decreased by 10% over the same period, from $415K to $373K. Total functional expenses rose by 219.4%, from $29K to $94K. In its most recent filing year (2024), Barbara S And Benjamin M Cardozo Foundation reported a deficit of $25K, with expenses exceeding revenue. The organization holds $1 in liabilities against $373K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $373K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $69K | $94K | $373K | $1 | — | — |
| 2023 | $70K | $73K | $399K | $1 | — | View 990 |
| 2022 | $62K | $101K | $402K | $1 | — | — |
| 2021 | $104K | $54K | $441K | $1 | — | — |
| 2020 | $105K | $55K | $392K | $0 | — | View 990 |
| 2016 | $40K | $48K | $356K | $0 | — | View 990 |
| 2015 | $7K | $43K | $363K | $0 | — | View 990 |
| 2014 | $40K | $33K | $399K | $0 | — | View 990 |
| 2013 | $9K | $31K | $392K | $0 | — | View 990 |
| 2012 | $4K | $29K | $415K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $69K, expenses of $94K, and assets of $373K (revenue -1.4% year-over-year).
- 2023: Revenue of $70K, expenses of $73K, and assets of $399K (revenue +12.1% year-over-year).
- 2022: Revenue of $62K, expenses of $101K, and assets of $402K (revenue -40.4% year-over-year).
- 2021: Revenue of $104K, expenses of $54K, and assets of $441K (revenue -0.4% year-over-year).
- 2020: Revenue of $105K, expenses of $55K, and assets of $392K (revenue +158.8% year-over-year).
- 2016: Revenue of $40K, expenses of $48K, and assets of $356K (revenue +500.7% year-over-year).
- 2015: Revenue of $7K, expenses of $43K, and assets of $363K (revenue -83.1% year-over-year).
- 2014: Revenue of $40K, expenses of $33K, and assets of $399K (revenue +353.5% year-over-year).
- 2013: Revenue of $9K, expenses of $31K, and assets of $392K (revenue +113.0% year-over-year).
- 2012: Revenue of $4K, expenses of $29K, and assets of $415K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Barbara S And Benjamin M Cardozo Foundation:
Data Sources and Methodology
This transparency report for Barbara S And Benjamin M Cardozo Foundation 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.