Brotherton Foundation
Brotherton Foundation maintains strong asset growth and minimal liabilities with no reported officer compensation.
EIN: 205623767 · Easley, SC · NTEE: T20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $590K |
| Total Expenses | $193K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $3 |
| Net Assets | $3.0M |
| Transparency Score | 88/100 |
Is Brotherton Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Brotherton Foundation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Brotherton Foundation
Brotherton Foundation (EIN: 205623767) is a nonprofit organization based in Easley, SC, classified under NTEE code T20. The organization reported total revenue of $590K and total assets of $3.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Brotherton Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Brotherton Foundation is a small nonprofit that has been operating for 18 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $333K |
| Total Expenses | $193K |
| Surplus / Deficit | +$140K |
| Total Assets | $3.0M |
| Total Liabilities | $1 |
| Net Assets | $3.0M |
| Operating Margin | 42.0% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 186.0 months |
Financial Health Grade: A
In 2023, Brotherton Foundation reported a surplus of $140K with revenue exceeding expenses, holds 186.0 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 (2011–2023), Brotherton Foundation's revenue has grown at a compound annual growth rate (CAGR) of 1.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -38.0% | -20.2% | -5.2% |
| 2022 | +283.6% | +0.3% | +32.9% |
| 2021 | -34.5% | +9.2% | -18.0% |
| 2020 | -23.0% | +18.8% | -0.2% |
| 2019 | +5.8% | +12.9% | +5.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
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 Brotherton Foundation with a Mission Score of 88 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Brotherton Foundation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $140K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership may be entirely volunteer-based or compensated through other non-officer roles, which is highly favorable for a foundation of its size with assets over $3 million.
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 Brotherton Foundation's IRS 990 filings:
- Lack of detailed functional expense breakdown (program, admin, fundraising) in provided data makes precise efficiency analysis difficult.
Strengths
The following positive indicators were identified for Brotherton Foundation:
- Consistent asset growth, from $1.5 million in 2011 to $2.99 million in 2023.
- Extremely low liabilities, consistently reported as $1.
- No reported officer compensation across all filings, indicating high volunteer commitment or efficient use of funds.
- Expenses consistently well below revenue in most years, demonstrating strong financial management.
- Long history of IRS 990 filings (10 filings) indicating sustained operation and transparency.
Frequently Asked Questions about Brotherton Foundation
Is Brotherton Foundation a legitimate charity?
Brotherton Foundation (EIN: 205623767) is a registered tax-exempt nonprofit based in South Carolina. Our AI analysis gives it a Mission Score of 88/100. It has 10 years of IRS 990 filings on record. Total revenue: $590K. 1 red flag identified. 5 strengths noted. Financial health grade: A.
How does Brotherton Foundation spend its money?
Brotherton Foundation directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Brotherton Foundation tax-deductible?
Brotherton Foundation is registered as a tax-exempt nonprofit (EIN: 205623767). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Brotherton Foundation CEO make?
Brotherton Foundation's highest-compensated officer earns $3 annually. The organization reported $590K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Brotherton Foundation's spending goes to programs?
Brotherton Foundation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Brotherton Foundation compare to similar nonprofits?
With a transparency score of 88/100 (Excellent), Brotherton Foundation is above average for NTEE category T20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Brotherton Foundation located?
Brotherton Foundation is headquartered in Easley, South Carolina and files with the IRS under EIN 205623767. It is classified under NTEE code T20.
How many years of IRS 990 filings does Brotherton Foundation have?
Brotherton 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 $590K in total revenue.
Is Brotherton Foundation financially stable?
Yes, the Brotherton Foundation is financially stable, demonstrated by consistent asset growth from $1.5 million in 2011 to nearly $3 million in 2023, and minimal liabilities reported as $1 across all filings.
How does Brotherton Foundation manage its expenses?
The foundation consistently manages its expenses well below its revenue in most years, allowing for significant asset accumulation. For instance, in 2023, expenses were $193,275 against revenues of $333,489.
Does Brotherton Foundation pay its officers?
Based on the provided IRS 990 data, the Brotherton Foundation consistently reports 0% officer compensation across all available filings, suggesting a volunteer-led model or compensation is not reported in this category.
Filing History
IRS 990 filing history for Brotherton Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Brotherton Foundation's revenue has grown by 16.2%, moving from $287K to $333K. Total assets increased by 92.6% over the same period, from $1.6M to $3.0M. Total functional expenses rose by 144.2%, from $79K to $193K. In its most recent filing year (2023), Brotherton Foundation reported a surplus of $140K, with revenue exceeding expenses. The organization holds $1 in liabilities against $3.0M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $3.0M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $333K | $193K | $3.0M | $1 | — | — |
| 2022 | $538K | $242K | $3.2M | $1 | — | View 990 |
| 2021 | $140K | $241K | $2.4M | $1 | — | — |
| 2020 | $214K | $221K | $2.9M | $1 | — | View 990 |
| 2019 | $278K | $186K | $2.9M | $1 | — | View 990 |
| 2015 | $263K | $165K | $2.8M | $1 | — | View 990 |
| 2014 | $313K | $140K | $2.7M | $1 | — | View 990 |
| 2013 | $450K | $180K | $2.5M | $1 | — | View 990 |
| 2012 | $757K | $96K | $2.2M | $1 | — | View 990 |
| 2011 | $287K | $79K | $1.6M | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $333K, expenses of $193K, and assets of $3.0M (revenue -38.0% year-over-year).
- 2022: Revenue of $538K, expenses of $242K, and assets of $3.2M (revenue +283.6% year-over-year).
- 2021: Revenue of $140K, expenses of $241K, and assets of $2.4M (revenue -34.5% year-over-year).
- 2020: Revenue of $214K, expenses of $221K, and assets of $2.9M (revenue -23.0% year-over-year).
- 2019: Revenue of $278K, expenses of $186K, and assets of $2.9M (revenue +5.8% year-over-year).
- 2015: Revenue of $263K, expenses of $165K, and assets of $2.8M (revenue -16.0% year-over-year).
- 2014: Revenue of $313K, expenses of $140K, and assets of $2.7M (revenue -30.5% year-over-year).
- 2013: Revenue of $450K, expenses of $180K, and assets of $2.5M (revenue -40.6% year-over-year).
- 2012: Revenue of $757K, expenses of $96K, and assets of $2.2M (revenue +163.7% year-over-year).
- 2011: Revenue of $287K, expenses of $79K, and assets of $1.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Brotherton Foundation:
Data Sources and Methodology
This transparency report for Brotherton 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.