Cnos Foundation

Cnos Foundation consistently generates over $1 million in revenue but frequently operates with expenses exceeding income.

EIN: 208152072 · Dakota Dunes, SD · NTEE: E60 · Updated: 2026-03-28

$1.1MRevenue

$116KAssets

75/100Mission Score (Good)

E60

About Cnos Foundation

Cnos Foundation (EIN: 208152072) is a nonprofit organization based in Dakota Dunes, SD, classified under NTEE code E60. The organization reported total revenue of $1.1M and total assets of $116K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cnos Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Cnos Foundation demonstrates consistent revenue generation, typically exceeding $1 million annually, which is a positive indicator of its ability to attract funding. However, the organization has frequently operated with expenses exceeding revenue, as seen in 2019 ($1,097,420 expenses vs. $1,071,188 revenue) and 2014 ($1,218,138 expenses vs. $1,103,693 revenue). This trend of deficit spending could impact long-term financial stability if not addressed. The organization's assets have fluctuated significantly, from a low of $4,001 in 2013 to a high of $224,904 in 2018, and currently stand at $115,854. Liabilities have also been substantial, sometimes exceeding assets, which warrants close monitoring.

The foundation's transparency is bolstered by its consistent filing of IRS Form 990s over nine periods, indicating compliance with reporting requirements. A notable strength is the reported 0% officer compensation across all available filings, suggesting that executive leadership is either unpaid or compensated through other means not reported as officer compensation, which can be viewed positively for donor confidence. However, without a detailed breakdown of program, administrative, and fundraising expenses, a full assessment of spending efficiency is challenging. The consistent revenue stream suggests a stable donor base, but the recurring operational deficits are a concern for sustained financial health.

Overall, Cnos Foundation appears to be a transparent organization in terms of filing compliance and executive compensation reporting. Its financial health shows a pattern of high revenue but also frequent operational deficits, which could strain its resources over time. A deeper dive into the allocation of its expenses would be necessary to fully evaluate its spending efficiency and program impact.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Cnos Foundation with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 20%
programs: 70%
fundraising: 10%

According to IRS 990 filings, Cnos Foundation allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.

Executive Compensation Analysis

Officer compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is either unpaid or compensated through non-officer channels, which is a positive sign for minimizing 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 Cnos Foundation's IRS 990 filings:

Frequent operational deficits where expenses exceed revenue (e.g., 2019, 2014, 2013, 2012, 2011).
Significant fluctuations in assets and liabilities, with liabilities sometimes exceeding assets (e.g., 2017, 2016, 2015, 2014, 2013).

Strengths

The following positive indicators were identified for Cnos Foundation:

Consistent annual revenue generation, typically over $1 million, indicating strong fundraising capabilities.
Zero reported officer compensation across all filings, suggesting efficient use of funds at the executive level.
Consistent filing of IRS Form 990s over nine periods, demonstrating transparency and compliance.

Frequently Asked Questions about Cnos Foundation

Is Cnos Foundation financially sustainable given its frequent operational deficits?

The organization has frequently reported expenses exceeding revenue, such as in 2019 ($1,097,420 expenses vs. $1,071,188 revenue). While it maintains a consistent revenue stream, this pattern of deficit spending could pose long-term sustainability challenges if not managed effectively.

What is the breakdown of program, administrative, and fundraising expenses?

The provided data does not offer a detailed breakdown of program, administrative, and fundraising expenses. This information is crucial for a comprehensive assessment of spending efficiency and impact.

How does Cnos Foundation manage its liabilities, which have sometimes exceeded assets?

Liabilities have at times been substantial, even exceeding assets (e.g., 2017: $168,758 liabilities vs. $138,410 assets). The organization's strategy for managing these liabilities and ensuring financial solvency is not detailed in the provided data.

What is the impact of the 0% officer compensation on the organization's operations?

The consistent reporting of 0% officer compensation suggests that executive leadership is either volunteer-based or compensated through other means. This can be a positive for donor perception of efficiency, but it's important to understand how leadership is sustained and motivated.

Filing History

IRS 990 filing history for Cnos Foundation showing financial trends over 9 years of public records:

Over 9 years of IRS 990 filings (2011–2019), Cnos Foundation's revenue has grown by 631.4%, moving from $146K to $1.1M. Total assets increased by 144% over the same period, from $47K to $116K. Total functional expenses rose by 474.2%, from $191K to $1.1M. In its most recent filing year (2019), Cnos Foundation reported a deficit of $26K, with expenses exceeding revenue. The organization holds $24K in liabilities against $116K in assets (debt-to-asset ratio: 20.3%), resulting in net assets of $92K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2019	$1.1M	$1.1M	$116K	$24K	—	—
2018	$1.1M	$999K	$225K	$106K	—	View 990
2017	$1.1M	$1.0M	$138K	$169K	—	View 990
2016	$1.2M	$1.0M	$101K	$223K	—	View 990
2015	$1.2M	$1.1M	$32K	$285K	—	View 990
2014	$1.1M	$1.2M	$15K	$341K	—	View 990
2013	$1.1M	$1.2M	$4K	$216K	—	View 990
2012	$1.0M	$1.1M	$14K	$123K	—	View 990
2011	$146K	$191K	$47K	$68K	—	View 990

Year-by-Year Financial Summary

2019: Revenue of $1.1M, expenses of $1.1M, and assets of $116K (revenue -6.6% year-over-year).
2018: Revenue of $1.1M, expenses of $999K, and assets of $225K (revenue +2.3% year-over-year).
2017: Revenue of $1.1M, expenses of $1.0M, and assets of $138K (revenue -3.7% year-over-year).
2016: Revenue of $1.2M, expenses of $1.0M, and assets of $101K (revenue -3.1% year-over-year).
2015: Revenue of $1.2M, expenses of $1.1M, and assets of $32K (revenue +9.0% year-over-year).
2014: Revenue of $1.1M, expenses of $1.2M, and assets of $15K (revenue +0.8% year-over-year).
2013: Revenue of $1.1M, expenses of $1.2M, and assets of $4K (revenue +6.0% year-over-year).
2012: Revenue of $1.0M, expenses of $1.1M, and assets of $14K (revenue +605.4% year-over-year).
2011: Revenue of $146K, expenses of $191K, and assets of $47K.

Data Sources and Methodology

This transparency report for Cnos 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.