Cms Foundation Inc
Cms Foundation Inc shows fluctuating revenue but consistent zero officer compensation and no liabilities.
EIN: 204368059 · Naperville, IL · NTEE: P24 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.1M |
| Total Expenses | $1.1M |
| Program Spending | 80% |
| CEO/Top Officer Pay | $2 |
| Net Assets | $1.3M |
| Transparency Score | 85/100 |
Is Cms Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Cms Foundation Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Cms Foundation Inc
Cms Foundation Inc (EIN: 204368059) is a nonprofit organization based in Naperville, IL, classified under NTEE code P24. The organization reported total revenue of $2.1M and total assets of $1.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cms Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Cms Foundation Inc is a mid-size nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 7.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $814K |
| Total Expenses | $1.1M |
| Surplus / Deficit | $-299,939 |
| Total Assets | $1.3M |
| Net Assets | $1.3M |
| Operating Margin | -36.8% |
| Months of Reserves | 13.7 months |
Financial Health Grade: B
In 2023, Cms Foundation Inc reported a deficit of $300K with expenses exceeding revenue, holds 13.7 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Cms Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 7.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -68.2% | -40.4% | -19.1% |
| 2022 | +275.3% | +173.3% | +78.5% |
| 2021 | +15.4% | +5.0% | -0.2% |
| 2020 | -14.2% | -3.8% | -6.3% |
| 2019 | +13.1% | +11.0% | +1.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2006 |
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 Cms 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: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Cms Foundation Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% 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 $300K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, suggesting either a volunteer-led organization or that compensation is structured in a way not captured under 'Officer Comp' on the 990, which is highly efficient for an organization with revenues reaching over $2 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 Cms Foundation Inc's IRS 990 filings:
- Significant year-over-year revenue volatility (e.g., $2.5M in 2022 to $0.8M in 2023) could indicate reliance on unpredictable funding sources.
- Expenses exceeding revenue in some periods (e.g., 2023: $1,113,922 expenses vs. $813,983 revenue) could lead to drawing down reserves if not balanced over time.
Strengths
The following positive indicators were identified for Cms Foundation Inc:
- Consistent reporting of 0% officer compensation, indicating high efficiency in leadership costs.
- Maintains zero liabilities across all reported periods, demonstrating strong financial solvency and low debt risk.
- Consistent filing of IRS Form 990s over 13 periods, indicating strong commitment to transparency and compliance.
- Growing asset base, from $881,327 in 2021 to $1,441,519 currently, despite revenue fluctuations.
Frequently Asked Questions about Cms Foundation Inc
Is Cms Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Cms Foundation Inc (EIN: 204368059) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Cms Foundation Inc spend its money?
Cms Foundation Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Cms Foundation Inc tax-deductible?
Cms Foundation Inc is registered as a tax-exempt nonprofit (EIN: 204368059). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Cms Foundation Inc CEO make?
Cms Foundation Inc's highest-compensated officer earns $2 annually. The organization reported $2.1M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Cms Foundation Inc's spending goes to programs?
Cms Foundation Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Cms Foundation Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Cms Foundation Inc is above average for NTEE category P24 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Cms Foundation Inc located?
Cms Foundation Inc is headquartered in Naperville, Illinois and files with the IRS under EIN 204368059. It is classified under NTEE code P24.
How many years of IRS 990 filings does Cms Foundation Inc have?
Cms 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 $2.1M in total revenue.
How does Cms Foundation Inc manage to operate with zero reported officer compensation?
The consistent reporting of 0% officer compensation across all 13 filings suggests that the organization is either entirely volunteer-run at the executive level or that executive compensation is structured in a way that is not categorized as 'Officer Comp' on the IRS Form 990. This is a significant factor in its operational efficiency.
What caused the significant revenue fluctuation between 2022 ($2,561,860) and 2023 ($813,983)?
The provided data shows a substantial drop in revenue from $2,561,860 in 2022 to $813,983 in 2023. Understanding the reasons behind this fluctuation, such as a one-time grant in 2022 or a change in fundraising strategy, would provide deeper insight into the organization's financial stability.
What are the specific program activities funded by Cms Foundation Inc?
While the NTEE code P24 indicates 'Youth Development Programs', the financial data alone does not detail the specific programs or services provided. Understanding these would help assess the impact of their spending.
Filing History
IRS 990 filing history for Cms Foundation Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Cms Foundation Inc's revenue has grown by 127.5%, moving from $358K to $814K. Total assets increased by 110.7% over the same period, from $605K to $1.3M. Total functional expenses rose by 247.1%, from $321K to $1.1M. In its most recent filing year (2023), Cms Foundation Inc reported a deficit of $300K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $814K | $1.1M | $1.3M | $0 | — | View 990 |
| 2022 | $2.6M | $1.9M | $1.6M | $0 | — | — |
| 2021 | $683K | $684K | $881K | $0 | — | View 990 |
| 2020 | $592K | $651K | $883K | $0 | — | — |
| 2019 | $690K | $677K | $942K | $0 | — | View 990 |
| 2018 | $610K | $610K | $930K | $0 | — | View 990 |
| 2017 | $750K | $745K | $930K | $0 | — | View 990 |
| 2016 | $611K | $650K | $924K | $0 | — | View 990 |
| 2015 | $687K | $668K | $963K | $0 | — | View 990 |
| 2014 | $783K | $642K | $945K | $1K | — | View 990 |
| 2013 | $914K | $625K | $812K | $3K | — | View 990 |
| 2012 | $599K | $602K | $521K | $1K | — | View 990 |
| 2011 | $358K | $321K | $605K | $82K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $814K, expenses of $1.1M, and assets of $1.3M (revenue -68.2% year-over-year).
- 2022: Revenue of $2.6M, expenses of $1.9M, and assets of $1.6M (revenue +275.3% year-over-year).
- 2021: Revenue of $683K, expenses of $684K, and assets of $881K (revenue +15.4% year-over-year).
- 2020: Revenue of $592K, expenses of $651K, and assets of $883K (revenue -14.2% year-over-year).
- 2019: Revenue of $690K, expenses of $677K, and assets of $942K (revenue +13.1% year-over-year).
- 2018: Revenue of $610K, expenses of $610K, and assets of $930K (revenue -18.8% year-over-year).
- 2017: Revenue of $750K, expenses of $745K, and assets of $930K (revenue +22.9% year-over-year).
- 2016: Revenue of $611K, expenses of $650K, and assets of $924K (revenue -11.1% year-over-year).
- 2015: Revenue of $687K, expenses of $668K, and assets of $963K (revenue -12.2% year-over-year).
- 2014: Revenue of $783K, expenses of $642K, and assets of $945K (revenue -14.3% year-over-year).
- 2013: Revenue of $914K, expenses of $625K, and assets of $812K (revenue +52.6% year-over-year).
- 2012: Revenue of $599K, expenses of $602K, and assets of $521K (revenue +67.4% year-over-year).
- 2011: Revenue of $358K, expenses of $321K, and assets of $605K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Cms Foundation Inc:
Data Sources and Methodology
This transparency report for Cms 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.