Cody Dieruf Benefit Foundation
Cody Dieruf Benefit Foundation consistently operates with volunteer leadership and strong program focus, though recent expenses have slightly outpaced revenue.
EIN: 204498266 · Bozeman, MT · NTEE: H12 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $225K |
| Total Expenses | $210K |
| Program Spending | 90% |
| Transparency Score | 92/100 |
Is Cody Dieruf Benefit Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Cody Dieruf Benefit Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Cody Dieruf Benefit Foundation
Cody Dieruf Benefit Foundation (EIN: 204498266) is a nonprofit organization based in Bozeman, MT, classified under NTEE code H12. The organization reported total revenue of $225K and total assets of $619K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cody Dieruf Benefit Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Cody Dieruf Benefit Foundation is a small 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 8.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $177K |
| Total Expenses | $210K |
| Surplus / Deficit | $-33,033 |
| Total Assets | $0 |
| Net Assets | $0 |
| Operating Margin | -18.7% |
| Months of Reserves | 0.0 months |
Financial Health Grade: C
In 2023, Cody Dieruf Benefit Foundation reported a deficit of $33K with expenses exceeding revenue, holds 0.0 months of operating reserves (limited).
Financial Trends
Over 13 years of filings (2011–2023), Cody Dieruf Benefit Foundation's revenue has grown at a compound annual growth rate (CAGR) of 8.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +0.6% | +11.5% | — |
| 2022 | +7.2% | +62.7% | — |
| 2021 | -4.8% | +7.3% | — |
| 2020 | -2.4% | -21.3% | — |
| 2019 | -14.3% | -8.6% | -100.0% |
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 Cody Dieruf Benefit Foundation with a Mission Score of 92 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: 90%
- fundraising: 5%
According to IRS 990 filings, Cody Dieruf Benefit Foundation allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. With 90% 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 $33K, with expenses exceeding revenue.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that its leadership is entirely volunteer-based, which is highly commendable for a nonprofit of its size.
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 Cody Dieruf Benefit Foundation's IRS 990 filings:
- Recent filings show expenses exceeding revenue (e.g., 2023: $209,960 expenses vs. $176,927 revenue)
- Inconsistent reporting of assets in recent filings ($0 reported for 2019-2023 periods, despite overall assets of $618,825)
Strengths
The following positive indicators were identified for Cody Dieruf Benefit Foundation:
- 0% officer compensation across all filings, indicating volunteer leadership and high efficiency
- Consistent revenue generation over many years, demonstrating donor support
- Healthy asset base ($618,825) providing financial stability, despite recent $0 reporting
- Long filing history (13 filings) indicates sustained operation and compliance
Frequently Asked Questions about Cody Dieruf Benefit Foundation
Is Cody Dieruf Benefit Foundation a legitimate charity?
Cody Dieruf Benefit Foundation (EIN: 204498266) is a registered tax-exempt nonprofit based in Montana. Our AI analysis gives it a Mission Score of 92/100. It has 13 years of IRS 990 filings on record. Total revenue: $225K. 2 red flags identified. 4 strengths noted. Financial health grade: C.
How does Cody Dieruf Benefit Foundation spend its money?
Cody Dieruf Benefit Foundation directs 90% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Cody Dieruf Benefit Foundation tax-deductible?
Cody Dieruf Benefit Foundation is registered as a tax-exempt nonprofit (EIN: 204498266). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Cody Dieruf Benefit Foundation's spending goes to programs?
Cody Dieruf Benefit Foundation directs 90% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Cody Dieruf Benefit Foundation compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Cody Dieruf Benefit Foundation is above average for NTEE category H12 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Cody Dieruf Benefit Foundation located?
Cody Dieruf Benefit Foundation is headquartered in Bozeman, Montana and files with the IRS under EIN 204498266. It is classified under NTEE code H12.
How many years of IRS 990 filings does Cody Dieruf Benefit Foundation have?
Cody Dieruf Benefit Foundation 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 $225K in total revenue.
Is Cody Dieruf Benefit Foundation a good charity?
Based on the available data, the Cody Dieruf Benefit Foundation appears to be a good charity, primarily due to its 0% officer compensation, indicating a strong commitment to directing funds towards its mission. Its program spending is likely very high given the lack of executive salaries.
Why are assets reported as $0 in recent filings?
The IRS 990 filings for periods 202312, 202212, 202112, 202012, and 201912 all report $0 for assets. This is unusual given the organization's historical asset levels (e.g., $529,464 in 2018) and current reported assets of $618,825. This discrepancy could be due to a change in reporting methodology, a specific type of asset not being reported on certain forms, or an error in the filings. Further clarification from the organization would be beneficial.
How does the recent trend of expenses exceeding revenue impact the organization?
In 2023, expenses ($209,960) exceeded revenue ($176,927), and similarly in 2022, expenses ($188,303) exceeded revenue ($175,814). While not immediately critical given the organization's historical asset base, a sustained trend of operating at a deficit could deplete reserves and impact long-term program delivery. It's important for the organization to manage this trend to ensure financial stability.
Filing History
IRS 990 filing history for Cody Dieruf Benefit Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Cody Dieruf Benefit Foundation's revenue has grown by 175.8%, moving from $64K to $177K. Total assets decreased by 100% over the same period, from $226K to $0. Total functional expenses rose by 263.8%, from $58K to $210K. In its most recent filing year (2023), Cody Dieruf Benefit Foundation reported a deficit of $33K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $177K | $210K | $0 | $0 | — | — |
| 2022 | $176K | $188K | $0 | $0 | — | View 990 |
| 2021 | $164K | $116K | $0 | $0 | — | View 990 |
| 2020 | $172K | $108K | $0 | $0 | — | View 990 |
| 2019 | $177K | $137K | $0 | $0 | — | View 990 |
| 2018 | $206K | $150K | $529K | $2K | — | View 990 |
| 2017 | $123K | $63K | $472K | $1K | — | View 990 |
| 2016 | $78K | $41K | $412K | $2K | — | View 990 |
| 2015 | $89K | $41K | $374K | $882 | — | View 990 |
| 2014 | $51K | $19K | $327K | $1K | — | View 990 |
| 2013 | $58K | $25K | $294K | $1K | — | View 990 |
| 2012 | $65K | $31K | $260K | $0 | — | View 990 |
| 2011 | $64K | $58K | $226K | $88 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $177K, expenses of $210K, and assets of $0 (revenue +0.6% year-over-year).
- 2022: Revenue of $176K, expenses of $188K, and assets of $0 (revenue +7.2% year-over-year).
- 2021: Revenue of $164K, expenses of $116K, and assets of $0 (revenue -4.8% year-over-year).
- 2020: Revenue of $172K, expenses of $108K, and assets of $0 (revenue -2.4% year-over-year).
- 2019: Revenue of $177K, expenses of $137K, and assets of $0 (revenue -14.3% year-over-year).
- 2018: Revenue of $206K, expenses of $150K, and assets of $529K (revenue +67.1% year-over-year).
- 2017: Revenue of $123K, expenses of $63K, and assets of $472K (revenue +58.4% year-over-year).
- 2016: Revenue of $78K, expenses of $41K, and assets of $412K (revenue -12.2% year-over-year).
- 2015: Revenue of $89K, expenses of $41K, and assets of $374K (revenue +72.9% year-over-year).
- 2014: Revenue of $51K, expenses of $19K, and assets of $327K (revenue -11.6% year-over-year).
- 2013: Revenue of $58K, expenses of $25K, and assets of $294K (revenue -10.4% year-over-year).
- 2012: Revenue of $65K, expenses of $31K, and assets of $260K (revenue +0.9% year-over-year).
- 2011: Revenue of $64K, expenses of $58K, and assets of $226K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Cody Dieruf Benefit Foundation:
Data Sources and Methodology
This transparency report for Cody Dieruf Benefit 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.