Cellar Family Foundation

Cellar Family Foundation reports a deficit in latest filing but maintains substantial assets and no officer compensation.

EIN: 207181492 · Moultonboro, NH · NTEE: T22 · Updated: 2026-03-28

$168KRevenue

$2.8MAssets

85/100Mission Score (Excellent)

T22

About Cellar Family Foundation

Cellar Family Foundation (EIN: 207181492) is a nonprofit organization based in Moultonboro, NH, classified under NTEE code T22. The organization reported total revenue of $168K and total assets of $2.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cellar Family Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Cellar Family Foundation demonstrates a mixed financial picture. In its latest filing (202311), the organization reported revenue of $168,086 against expenses of $315,865, indicating a deficit for the period. This follows a trend where expenses have sometimes significantly exceeded revenue, such as in 202011 ($83,488 revenue vs. $210,448 expenses) and 201511 ($487,059 revenue vs. $921,238 expenses). However, the foundation maintains substantial assets, with $2,778,229 in 202311, which have grown consistently over the past decade from $1,461,993 in 201111. Liabilities have remained very low, often negligible, suggesting good financial control over debt.

Regarding spending efficiency, without a detailed breakdown of program, administrative, and fundraising expenses, it's challenging to fully assess. However, the consistent reporting of 0% officer compensation across all filings suggests a strong commitment to minimizing overhead in this area. The foundation's NTEE code T22 indicates it is a private grantmaking foundation, which typically means its primary 'program' activity is making grants. The significant fluctuations in annual expenses relative to revenue suggest that grantmaking activities may vary year-to-year based on available funds or specific initiatives.

Transparency appears to be good, with 10 years of consistent IRS 990 filings available. The absence of officer compensation is a positive indicator for donor confidence regarding executive pay. The foundation's substantial asset base provides a buffer against revenue fluctuations, ensuring its long-term capacity to fulfill its mission, even in years with operational deficits.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Cellar Family 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: 10%
programs: 90%
fundraising: 0%

According to IRS 990 filings, Cellar Family Foundation allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all available filings, indicating that no officers receive salaries from the foundation, which is highly favorable for minimizing administrative overhead.

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 Cellar Family Foundation's IRS 990 filings:

Consistent operational deficits in multiple years (e.g., 202311, 202011, 201511) where expenses significantly exceeded revenue.

Strengths

The following positive indicators were identified for Cellar Family Foundation:

Zero officer compensation reported across all filings, indicating efficient use of funds for leadership.
Substantial and growing asset base ($2,778,229 in 202311) providing long-term financial stability.
Very low liabilities across all reporting periods, indicating minimal debt burden.
Consistent filing of IRS 990 forms over 10 years, demonstrating good transparency.

Frequently Asked Questions about Cellar Family Foundation

Is Cellar Family Foundation financially stable?

While the foundation has experienced operational deficits in several years, including the latest (202311 expenses of $315,865 against revenue of $168,086), its substantial and growing asset base of $2,778,229 provides significant financial stability and a buffer against these annual fluctuations.

How does the foundation manage its expenses?

The foundation consistently reports 0% officer compensation, indicating a strong commitment to minimizing executive overhead. Without a detailed functional expense breakdown, it's difficult to assess other expense categories, but the overall low liabilities suggest prudent financial management.

What is the trend in the foundation's assets?

The foundation's assets have shown a strong upward trend, growing from $1,461,993 in 201111 to $2,778,229 in 202311, indicating effective asset management and growth over time.

Filing History

IRS 990 filing history for Cellar Family Foundation showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Cellar Family Foundation's revenue has grown by 92%, moving from $88K to $168K. Total assets increased by 90% over the same period, from $1.5M to $2.8M. Total functional expenses rose by 423.8%, from $60K to $316K. In its most recent filing year (2023), Cellar Family Foundation reported a deficit of $148K, with expenses exceeding revenue. The organization holds $1 in liabilities against $2.8M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $2.8M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$168K	$316K	$2.8M	$1	—	View 990
2022	$184K	$140K	$2.9M	$7K	—	View 990
2021	$672K	$88K	$2.9M	$8K	—	View 990
2020	$83K	$210K	$2.3M	$5K	—	—
2019	$169K	$125K	$2.4M	$8K	—	View 990
2015	$487K	$921K	$1.6M	$3K	—	View 990
2014	$407K	$178K	$2.0M	$7K	—	View 990
2013	$422K	$79K	$1.8M	$12K	—	View 990
2012	$102K	$95K	$1.5M	$15K	—	View 990
2011	$88K	$60K	$1.5M	$14K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $168K, expenses of $316K, and assets of $2.8M (revenue -8.8% year-over-year).
2022: Revenue of $184K, expenses of $140K, and assets of $2.9M (revenue -72.6% year-over-year).
2021: Revenue of $672K, expenses of $88K, and assets of $2.9M (revenue +705.1% year-over-year).
2020: Revenue of $83K, expenses of $210K, and assets of $2.3M (revenue -50.7% year-over-year).
2019: Revenue of $169K, expenses of $125K, and assets of $2.4M (revenue -65.2% year-over-year).
2015: Revenue of $487K, expenses of $921K, and assets of $1.6M (revenue +19.7% year-over-year).
2014: Revenue of $407K, expenses of $178K, and assets of $2.0M (revenue -3.5% year-over-year).
2013: Revenue of $422K, expenses of $79K, and assets of $1.8M (revenue +313.1% year-over-year).
2012: Revenue of $102K, expenses of $95K, and assets of $1.5M (revenue +16.6% year-over-year).
2011: Revenue of $88K, expenses of $60K, and assets of $1.5M.

Data Sources and Methodology

This transparency report for Cellar Family 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.