David O Kingston Foundation Inc
David O Kingston Foundation shows inconsistent revenue and expenses, with no officer compensation reported.
EIN: 204914701 · Idaho Falls, ID · NTEE: E86 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $259K |
| Total Expenses | $189K |
| Program Spending | 80% |
| Net Assets | $276K |
| Transparency Score | 70/100 |
Is David O Kingston Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
David O Kingston Foundation Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About David O Kingston Foundation Inc
David O Kingston Foundation Inc (EIN: 204914701) is a nonprofit organization based in Idaho Falls, ID, classified under NTEE code E86. The organization reported total revenue of $259K and total assets of $422K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of David O Kingston Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
David O Kingston Foundation Inc is a small nonprofit that has been operating for 19 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 6.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $138K |
| Total Expenses | $189K |
| Surplus / Deficit | $-51,024 |
| Total Assets | $276K |
| Total Liabilities | $1 |
| Net Assets | $276K |
| Operating Margin | -37.0% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 17.6 months |
Financial Health Grade: B
In 2023, David O Kingston Foundation Inc reported a deficit of $51K with expenses exceeding revenue, holds 17.6 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), David O Kingston Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 6.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +13799900.0% | — | +27648900.0% |
| 2022 | -100.0% | -100.0% | -100.0% |
| 2021 | +120.8% | -7.4% | +208.4% |
| 2020 | +95.7% | -56.5% | +217.6% |
| 2019 | +110.2% | +179.6% | +1963.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
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 David O Kingston Foundation Inc with a Mission Score of 70 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, David O Kingston 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 $51K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is unpaid, which is highly favorable for donor trust and resource allocation.
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 David O Kingston Foundation Inc's IRS 990 filings:
- Highly inconsistent financial reporting, particularly the 202212 filing with minimal activity.
- Significant year-over-year fluctuations in revenue and assets, indicating potential instability.
- Expenses exceeding revenue in the 202312 period ($189,024 expenses vs. $138,000 revenue).
Strengths
The following positive indicators were identified for David O Kingston Foundation Inc:
- Consistent reporting of 0% officer compensation across all filings.
- Maintained positive assets in most reporting periods, indicating some financial reserves.
- Long filing history (10 filings) suggests continued operation over time.
Frequently Asked Questions about David O Kingston Foundation Inc
Is David O Kingston Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, David O Kingston Foundation Inc (EIN: 204914701) some concerns. Mission Score: 70/100. 3 red flags identified, 3 strengths noted.
How does David O Kingston Foundation Inc spend its money?
David O Kingston Foundation Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to David O Kingston Foundation Inc tax-deductible?
David O Kingston Foundation Inc is registered as a tax-exempt nonprofit (EIN: 204914701). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of David O Kingston Foundation Inc's spending goes to programs?
David O Kingston Foundation Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does David O Kingston Foundation Inc compare to similar nonprofits?
With a transparency score of 70/100 (Good), David O Kingston Foundation Inc is above average for NTEE category E86 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is David O Kingston Foundation Inc located?
David O Kingston Foundation Inc is headquartered in Idaho Falls, Idaho and files with the IRS under EIN 204914701. It is classified under NTEE code E86.
How many years of IRS 990 filings does David O Kingston Foundation Inc have?
David O Kingston Foundation Inc 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 $259K in total revenue.
Why was the 202212 filing reported with $1 revenue and $0 expenses?
This filing is highly unusual and suggests either a period of extreme dormancy or a data reporting error that warrants clarification from the organization.
What caused the significant decline in assets from $629,203 in 202112 to $276,490 in 202312?
The substantial decrease in assets over two years, alongside periods where expenses exceeded revenue (e.g., 202312), indicates potential operational losses or significant asset divestment.
Does the organization have a clear strategy for consistent revenue generation?
The highly fluctuating revenue figures, ranging from $1 to $489,309, suggest an inconsistent funding model or reliance on sporadic large contributions.
Filing History
IRS 990 filing history for David O Kingston Foundation Inc showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), David O Kingston Foundation Inc's revenue has grown by 108.6%, moving from $66K to $138K. Total assets increased by 2405.3% over the same period, from $11K to $276K. Total functional expenses rose by 214.8%, from $60K to $189K. In its most recent filing year (2023), David O Kingston Foundation Inc reported a deficit of $51K, with expenses exceeding revenue. The organization holds $1 in liabilities against $276K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $276K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $138K | $189K | $276K | $1 | — | — |
| 2022 | $1 | $0 | $1 | $1 | — | View 990 |
| 2021 | $489K | $65K | $629K | $3K | — | View 990 |
| 2020 | $222K | $70K | $204K | $3K | — | View 990 |
| 2019 | $113K | $161K | $64K | $15K | — | View 990 |
| 2015 | $54K | $58K | $3K | $10K | — | View 990 |
| 2014 | $76K | $75K | $6K | $10K | — | View 990 |
| 2013 | $67K | $63K | $5K | $10K | — | View 990 |
| 2012 | $78K | $88K | $7K | $16K | — | View 990 |
| 2011 | $66K | $60K | $11K | $9K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $138K, expenses of $189K, and assets of $276K (revenue +13799900.0% year-over-year).
- 2022: Revenue of $1, expenses of $0, and assets of $1 (revenue -100.0% year-over-year).
- 2021: Revenue of $489K, expenses of $65K, and assets of $629K (revenue +120.8% year-over-year).
- 2020: Revenue of $222K, expenses of $70K, and assets of $204K (revenue +95.7% year-over-year).
- 2019: Revenue of $113K, expenses of $161K, and assets of $64K (revenue +110.2% year-over-year).
- 2015: Revenue of $54K, expenses of $58K, and assets of $3K (revenue -28.9% year-over-year).
- 2014: Revenue of $76K, expenses of $75K, and assets of $6K (revenue +12.9% year-over-year).
- 2013: Revenue of $67K, expenses of $63K, and assets of $5K (revenue -13.7% year-over-year).
- 2012: Revenue of $78K, expenses of $88K, and assets of $7K (revenue +17.4% year-over-year).
- 2011: Revenue of $66K, expenses of $60K, and assets of $11K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for David O Kingston Foundation Inc:
Data Sources and Methodology
This transparency report for David O Kingston 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.