Charles A Frueauff Foundation Inc
Charles A Frueauff Foundation consistently disburses grants exceeding annual revenue, maintaining a substantial asset base.
EIN: 135605371 · Little Rock, AR · Updated: 2026-03-28
Is Charles A Frueauff Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Charles A Frueauff Foundation Inc directs 95% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Charles A Frueauff Foundation Inc
Charles A Frueauff Foundation Inc (EIN: 135605371) is a nonprofit organization based in Little Rock, AR. The organization reported total revenue of $31.5M and total assets of $71.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Charles A Frueauff Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Charles A Frueauff Foundation Inc is a large nonprofit that has been operating for 75 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -7.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.5M |
| Total Expenses | $8.0M |
| Surplus / Deficit | $-4,503,548 |
| Total Assets | $65.7M |
| Total Liabilities | $838K |
| Net Assets | $64.9M |
| Operating Margin | -129.4% |
| Debt-to-Asset Ratio | 1.3% |
| Months of Reserves | 98.8 months |
Financial Health Grade: B
In 2023, Charles A Frueauff Foundation Inc reported a deficit of $4.5M with expenses exceeding revenue, holds 98.8 months of operating reserves (strong position), has a debt-to-asset ratio of 1.3% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Charles A Frueauff Foundation Inc's revenue has declined at a compound annual growth rate (CAGR) of -7.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +31.9% | +8.4% | -6.4% |
| 2022 | -57.9% | -1.3% | -6.6% |
| 2021 | +10.7% | +7.0% | -1.3% |
| 2020 | +8.7% | -4.2% | -1.5% |
| 2019 | +71.8% | +16.5% | -2.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1951 |
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 Charles A Frueauff Foundation Inc with a Mission Score of 90 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: 5%
- programs: 95%
- fundraising: 0%
According to IRS 990 filings, Charles A Frueauff Foundation Inc allocates its expenses as follows: admin: 5%, programs: 95%, fundraising: 0%. With 95% 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 deficit of $4.5M, with expenses exceeding revenue.
- Debt-to-asset ratio: 1.3%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers receive compensation from the foundation, which is highly favorable for a nonprofit of its size with assets exceeding $65 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 Charles A Frueauff Foundation Inc's IRS 990 filings:
- Consistent annual expenses exceeding annual revenue, potentially drawing down endowment over the long term (e.g., 2023: $7.98M expenses vs. $3.48M revenue).
Strengths
The following positive indicators were identified for Charles A Frueauff Foundation Inc:
- Zero officer compensation reported across all filings, indicating excellent financial stewardship.
- Substantial asset base ($65,714,419 in 2023) provides strong financial stability.
- Consistent grant-making activity, fulfilling its mission by distributing funds.
- Low liabilities relative to assets (e.g., $838,336 liabilities vs. $65,714,419 assets in 2023).
Frequently Asked Questions about Charles A Frueauff Foundation Inc
Is Charles A Frueauff Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Charles A Frueauff Foundation Inc (EIN: 135605371) some concerns. Mission Score: 90/100. 1 red flag identified, 4 strengths noted.
How does Charles A Frueauff Foundation Inc spend its money?
Charles A Frueauff Foundation Inc directs 95% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Charles A Frueauff Foundation Inc tax-deductible?
Charles A Frueauff Foundation Inc is registered as a tax-exempt nonprofit (EIN: 135605371). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is the Charles A Frueauff Foundation Inc. financially stable?
Yes, despite recent years where expenses have exceeded revenue (e.g., 2023 expenses of $7,982,778 vs. revenue of $3,479,230), the foundation maintains a substantial asset base, most recently $65,714,419, ensuring long-term stability for its grant-making activities.
How much of its funds go directly to its mission?
As a grant-making foundation with 0% officer compensation, virtually all operational expenses beyond direct grant disbursements would be administrative. Assuming minimal administrative overhead, a very high percentage, likely over 95%, of its total expenses are directed towards its programmatic mission through grants.
Does the foundation have high administrative costs?
No, the foundation reports 0% officer compensation, which is a strong indicator of very low administrative overhead relative to its size and mission. This suggests a highly efficient operational structure.
Filing History
IRS 990 filing history for Charles A Frueauff Foundation Inc showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Charles A Frueauff Foundation Inc's revenue has declined by 60.2%, moving from $8.8M to $3.5M. Total assets decreased by 22.5% over the same period, from $84.8M to $65.7M. Total functional expenses rose by 41.7%, from $5.6M to $8.0M. In its most recent filing year (2023), Charles A Frueauff Foundation Inc reported a deficit of $4.5M, with expenses exceeding revenue. The organization holds $838K in liabilities against $65.7M in assets (debt-to-asset ratio: 1.3%), resulting in net assets of $64.9M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.5M | $8.0M | $65.7M | $838K | — | — |
| 2022 | $2.6M | $7.4M | $70.2M | $828K | — | — |
| 2021 | $6.3M | $7.5M | $75.2M | $1.1M | — | View 990 |
| 2020 | $5.7M | $7.0M | $76.2M | $869K | — | View 990 |
| 2019 | $5.2M | $7.3M | $77.3M | $733K | — | View 990 |
| 2015 | $3.0M | $6.2M | $79.0M | $51K | — | View 990 |
| 2014 | $6.9M | $6.3M | $82.2M | $45K | — | View 990 |
| 2013 | $4.2M | $6.1M | $81.7M | $92K | — | View 990 |
| 2012 | $5.5M | $6.0M | $83.5M | $38K | — | View 990 |
| 2011 | $8.8M | $5.6M | $84.8M | $108K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.5M, expenses of $8.0M, and assets of $65.7M (revenue +31.9% year-over-year).
- 2022: Revenue of $2.6M, expenses of $7.4M, and assets of $70.2M (revenue -57.9% year-over-year).
- 2021: Revenue of $6.3M, expenses of $7.5M, and assets of $75.2M (revenue +10.7% year-over-year).
- 2020: Revenue of $5.7M, expenses of $7.0M, and assets of $76.2M (revenue +8.7% year-over-year).
- 2019: Revenue of $5.2M, expenses of $7.3M, and assets of $77.3M (revenue +71.8% year-over-year).
- 2015: Revenue of $3.0M, expenses of $6.2M, and assets of $79.0M (revenue -56.0% year-over-year).
- 2014: Revenue of $6.9M, expenses of $6.3M, and assets of $82.2M (revenue +62.2% year-over-year).
- 2013: Revenue of $4.2M, expenses of $6.1M, and assets of $81.7M (revenue -22.8% year-over-year).
- 2012: Revenue of $5.5M, expenses of $6.0M, and assets of $83.5M (revenue -37.1% year-over-year).
- 2011: Revenue of $8.8M, expenses of $5.6M, and assets of $84.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Charles A Frueauff Foundation Inc:
Data Sources and Methodology
This transparency report for Charles A Frueauff 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.