Darby Foundation

Darby Foundation consistently spends more than it earns, depleting assets over the last decade.

EIN: 136212178 · Oldwick, NJ · Updated: 2026-03-28

$318KRevenue
$1.9MAssets
60/100Mission Score (Good)
Darby Foundation Financial Summary
MetricValue
Total Revenue$318K
Total Expenses$301K
Program Spending80%
CEO/Top Officer Pay$1.7
Net Assets$1.7M
Transparency Score60/100

Is Darby Foundation Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
3 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Darby Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Darby Foundation

Darby Foundation (EIN: 136212178) is a nonprofit organization based in Oldwick, NJ. The organization reported total revenue of $318K and total assets of $1.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Darby Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

59Years Operating
SmallSize Classification
10Years of Filings
MixedRevenue Trajectory

Darby Foundation is a small nonprofit that has been operating for 59 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -13.0%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$14K
Total Expenses$301K
Surplus / Deficit$-287,456
Total Assets$1.7M
Total Liabilities$1
Net Assets$1.7M
Operating Margin-2100.1%
Debt-to-Asset Ratio0.0%
Months of Reserves67.8 months

Financial Health Grade: B

In 2023, Darby Foundation reported a deficit of $287K with expenses exceeding revenue, holds 67.8 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).

Financial Trends

Over 10 years of filings (2011–2023), Darby Foundation's revenue has declined at a compound annual growth rate (CAGR) of -13.0%.

YearRevenue ChangeExpense ChangeAsset Change
2023-95.5%+16761.4%-14.5%
2022+54578.6%-96.5%+18.1%
2021-83.4%-68.2%-2.9%
2020-86.0%-44.7%-8.4%
2019-65.1%-87.2%-43.7%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date1967

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

The Darby Foundation exhibits inconsistent financial activity, with significant fluctuations in revenue and expenses over the past decade. While the organization consistently reports minimal liabilities and zero officer compensation, which are positive indicators of financial prudence and transparency, its operational efficiency is questionable. In 2023, the foundation reported revenue of only $13,688 against expenses of $301,144, indicating a substantial deficit. This trend of expenses far exceeding revenue is common in several recent years (e.g., 2021, 2020, 2019), suggesting reliance on prior year assets or investment income not fully captured in 'revenue' or a deliberate strategy of spending down assets. The foundation's assets have also seen a considerable decline from a high of $5,786,332 in 2014 to $1,700,555 in 2023, which aligns with periods of high expenses relative to revenue. The lack of NTEE code information makes it difficult to assess program focus without further details. The foundation's transparency is commendable regarding executive compensation, consistently reporting 0% for officers. However, the wide swings in financial figures and the consistent spending down of assets raise questions about long-term sustainability and the specific nature of its programmatic activities. Without a clear breakdown of expenses into program, administrative, and fundraising categories, it's challenging to fully assess spending efficiency. The foundation's financial health appears to be in a state of asset depletion, with expenses frequently outstripping revenue, suggesting a potential strategy of distributing its endowment or a need for significant revenue generation to sustain operations at current spending levels. Given the available data, the Darby Foundation appears to be a grant-making or asset-distributing entity rather than an operational charity with ongoing program service expenses. The consistent 'Liabilities=$1' across all filings is unusual and might indicate a specific accounting practice or a very lean operational structure. The absence of officer compensation is a strong positive for transparency and resource allocation, assuming the foundation's mission is being effectively pursued.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Darby Foundation with a Mission Score of 60 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: 15%
  • programs: 80%
  • fundraising: 5%

According to IRS 990 filings, Darby Foundation 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:

$14KTotal Revenue
$301KTotal Expenses
$1.7MTotal Assets
$1Total Liabilities
$1.7MNet Assets
  • The organization reported a deficit of $287K, with expenses exceeding revenue.
  • Debt-to-asset ratio: 0.0%.

Executive Compensation Analysis

Executive compensation is consistently reported at 0% for officers across all available filings, indicating a strong commitment to directing resources towards the mission rather than executive salaries, especially for an organization with assets exceeding $1.7 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 Darby Foundation's IRS 990 filings:

  • Consistent spending exceeding revenue in multiple years (e.g., 2023, 2021, 2020, 2019), leading to asset depletion.
  • Significant decline in total assets from $5.7 million in 2014 to $1.7 million in 2023.
  • Lack of NTEE code, making it difficult to understand the organization's specific mission and program area.

Strengths

The following positive indicators were identified for Darby Foundation:

  • Zero officer compensation reported across all filings, indicating efficient use of funds for executive salaries.
  • Minimal liabilities consistently reported, suggesting strong financial control over debt.
  • Significant asset base, even after depletion, provides a buffer for future operations or distributions.

Frequently Asked Questions about Darby Foundation

Is Darby Foundation a legitimate charity?

Darby Foundation (EIN: 136212178) is a registered tax-exempt nonprofit based in New Jersey. Our AI analysis gives it a Mission Score of 60/100. It has 10 years of IRS 990 filings on record. Total revenue: $318K. 3 red flags identified. 3 strengths noted. Financial health grade: B.

How does Darby Foundation spend its money?

Darby Foundation directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.

Are donations to Darby Foundation tax-deductible?

Darby Foundation is registered as a tax-exempt nonprofit (EIN: 136212178). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

How much does the Darby Foundation CEO make?

Darby Foundation's highest-compensated officer earns $1.7 annually. The organization reported $318K in total revenue. Executive compensation data is disclosed in IRS 990 filings.

What percentage of Darby Foundation's spending goes to programs?

Darby Foundation directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

Where is Darby Foundation located?

Darby Foundation is headquartered in Oldwick, New Jersey and files with the IRS under EIN 136212178.

How many years of IRS 990 filings does Darby Foundation have?

Darby Foundation has 10 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 $318K in total revenue.

How does the Darby Foundation sustain its operations given consistent revenue deficits?

The foundation appears to be drawing down its assets to cover expenses, as evidenced by the decline in assets from $5.7 million in 2014 to $1.7 million in 2023, alongside numerous years where expenses significantly exceeded revenue (e.g., $301,144 expenses vs. $13,688 revenue in 2023).

What are the primary programmatic activities of the Darby Foundation?

Without an NTEE code or detailed expense breakdowns, the specific programmatic activities cannot be determined from the provided IRS 990 data. The financial patterns suggest it may be a grant-making foundation.

Is the consistent 'Liabilities=$1' an accurate representation of the foundation's financial position?

The consistent reporting of $1 in liabilities across all filings is highly unusual and may indicate a specific accounting method or a very unique operational structure. It warrants further investigation to understand if it fully reflects all financial obligations.

Filing History

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

Over 10 years of IRS 990 filings (2011–2023), Darby Foundation's revenue has declined by 81.2%, moving from $73K to $14K. Total assets decreased by 55.2% over the same period, from $3.8M to $1.7M. Total functional expenses rose by 78.8%, from $168K to $301K. In its most recent filing year (2023), Darby Foundation reported a deficit of $287K, with expenses exceeding revenue. The organization holds $1 in liabilities against $1.7M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $1.7M.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $14K $301K $1.7M $1 View 990
2022 $307K $2K $2.0M $1 View 990
2021 $561 $52K $1.7M $1 View 990
2020 $3K $162K $1.7M $1 View 990
2019 $24K $293K $1.9M $1 View 990
2015 $69K $2.3M $3.4M $1 View 990
2014 $84K $76K $5.8M $1 View 990
2013 $3.1M $405K $5.8M $1 View 990
2012 $82K $824K $3.1M $1 View 990
2011 $73K $168K $3.8M $1 View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $14K, expenses of $301K, and assets of $1.7M (revenue -95.5% year-over-year).
  • 2022: Revenue of $307K, expenses of $2K, and assets of $2.0M (revenue +54578.6% year-over-year).
  • 2021: Revenue of $561, expenses of $52K, and assets of $1.7M (revenue -83.4% year-over-year).
  • 2020: Revenue of $3K, expenses of $162K, and assets of $1.7M (revenue -86.0% year-over-year).
  • 2019: Revenue of $24K, expenses of $293K, and assets of $1.9M (revenue -65.1% year-over-year).
  • 2015: Revenue of $69K, expenses of $2.3M, and assets of $3.4M (revenue -18.0% year-over-year).
  • 2014: Revenue of $84K, expenses of $76K, and assets of $5.8M (revenue -97.3% year-over-year).
  • 2013: Revenue of $3.1M, expenses of $405K, and assets of $5.8M (revenue +3734.4% year-over-year).
  • 2012: Revenue of $82K, expenses of $824K, and assets of $3.1M (revenue +11.9% year-over-year).
  • 2011: Revenue of $73K, expenses of $168K, and assets of $3.8M.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Darby Foundation:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for Darby 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.

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