Dennis M Baker Foundation Inc
Dennis M Baker Foundation shows fluctuating revenues and expenses with consistent liabilities and no officer compensation.
EIN: 201132612 · Meridian, ID · NTEE: T22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $9K |
| Total Expenses | $4K |
| Program Spending | 80% |
| Net Assets | $186K |
| Transparency Score | 70/100 |
Is Dennis M Baker Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Dennis M Baker Foundation Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Dennis M Baker Foundation Inc
Dennis M Baker Foundation Inc (EIN: 201132612) is a nonprofit organization based in Meridian, ID, classified under NTEE code T22. The organization reported total revenue of $9K and total assets of $480K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Dennis M Baker Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Dennis M Baker Foundation Inc is a micro nonprofit that has been operating for 21 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 43.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $65K |
| Total Expenses | $4K |
| Surplus / Deficit | +$61K |
| Total Assets | $473K |
| Total Liabilities | $287K |
| Net Assets | $186K |
| Operating Margin | 94.3% |
| Debt-to-Asset Ratio | 60.6% |
| Months of Reserves | 1532.3 months |
Financial Health Grade: A
In 2023, Dennis M Baker Foundation Inc reported a surplus of $61K with revenue exceeding expenses, holds 1532.3 months of operating reserves (strong position), has a debt-to-asset ratio of 60.6% (high leverage).
Financial Trends
Over 10 years of filings (2011–2023), Dennis M Baker Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 43.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -59.0% | -90.9% | +0.3% |
| 2022 | +17857.2% | -43.3% | +33.4% |
| 2021 | -75.6% | -53.8% | -16.8% |
| 2020 | +338.7% | +400.9% | -26.4% |
| 2019 | -88.4% | +330.6% | +101.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
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 Dennis M Baker 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, Dennis M Baker 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 surplus of $61K, with revenue exceeding expenses.
- Debt-to-asset ratio: 60.6%.
Executive Compensation Analysis
Executive compensation is consistently reported at 0% across all filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through non-reportable means, which is a positive for donor confidence in direct mission spending.
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 Dennis M Baker Foundation Inc's IRS 990 filings:
- Significant and consistent liabilities relative to assets, ranging from $286,802 to $346,876, warrant further investigation.
- Highly volatile revenue and expense figures across years, making consistent financial planning and program delivery challenging.
- Lack of detailed information on program spending or grant distributions, which is critical for a grantmaking foundation.
Strengths
The following positive indicators were identified for Dennis M Baker Foundation Inc:
- Consistent 0% officer compensation, indicating a commitment to minimizing administrative overhead for leadership.
- Maintains a substantial asset base, with assets reaching $480,013 in the latest period, providing some financial stability.
- Positive net assets (Assets minus Liabilities) in most recent filings, such as $473,235 assets vs $286,802 liabilities in 2023.
Frequently Asked Questions about Dennis M Baker Foundation Inc
Is Dennis M Baker Foundation Inc a legitimate charity?
Dennis M Baker Foundation Inc (EIN: 201132612) is a registered tax-exempt nonprofit based in Idaho. Our AI analysis gives it a Mission Score of 70/100. It has 10 years of IRS 990 filings on record. Total revenue: $9K. 3 red flags identified. 3 strengths noted. Financial health grade: A.
How does Dennis M Baker Foundation Inc spend its money?
Dennis M Baker Foundation Inc directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Dennis M Baker Foundation Inc tax-deductible?
Dennis M Baker Foundation Inc is registered as a tax-exempt nonprofit (EIN: 201132612). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Dennis M Baker Foundation Inc's spending goes to programs?
Dennis M Baker Foundation Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Dennis M Baker Foundation Inc compare to similar nonprofits?
With a transparency score of 70/100 (Good), Dennis M Baker Foundation Inc is above average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Dennis M Baker Foundation Inc located?
Dennis M Baker Foundation Inc is headquartered in Meridian, Idaho and files with the IRS under EIN 201132612. It is classified under NTEE code T22.
How many years of IRS 990 filings does Dennis M Baker Foundation Inc have?
Dennis M Baker 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 $9K in total revenue.
What is the nature of the significant and consistent liabilities reported by the foundation?
The filings consistently show liabilities ranging from $286,802 to $346,876. Understanding the source and purpose of these liabilities is crucial for assessing financial health.
Given the NTEE code T22 (Private Grantmaking Foundations), what specific grants or distributions has the foundation made?
As a grantmaking foundation, details on the recipients and amounts of grants would provide insight into its programmatic impact, which is not explicitly detailed in the provided summary.
How does the foundation manage its expenses during periods of low revenue, such as the $1 revenue years in 2013 and 2014?
The ability to cover expenses like $447 in 2014 with only $1 in revenue suggests reliance on prior assets or other undisclosed funding mechanisms.
Filing History
IRS 990 filing history for Dennis M Baker Foundation Inc showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Dennis M Baker Foundation Inc's revenue has grown by 7564.6%, moving from $850 to $65K. Total assets increased by 64.6% over the same period, from $287K to $473K. Total functional expenses rose by 1850.5%, from $190 to $4K. In its most recent filing year (2023), Dennis M Baker Foundation Inc reported a surplus of $61K, with revenue exceeding expenses. The organization holds $287K in liabilities against $473K in assets (debt-to-asset ratio: 60.6%), resulting in net assets of $186K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $65K | $4K | $473K | $287K | — | View 990 |
| 2022 | $159K | $41K | $472K | $347K | — | View 990 |
| 2021 | $885 | $72K | $354K | $347K | — | View 990 |
| 2020 | $4K | $156K | $425K | $347K | — | — |
| 2019 | $826 | $31K | $577K | $347K | — | View 990 |
| 2015 | $7K | $7K | $287K | $287K | — | View 990 |
| 2014 | $1 | $447 | $287K | $287K | — | View 990 |
| 2013 | $1 | $431 | $287K | $287K | — | View 990 |
| 2012 | $850 | $414 | $288K | $287K | — | View 990 |
| 2011 | $850 | $190 | $287K | $287K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $65K, expenses of $4K, and assets of $473K (revenue -59.0% year-over-year).
- 2022: Revenue of $159K, expenses of $41K, and assets of $472K (revenue +17857.2% year-over-year).
- 2021: Revenue of $885, expenses of $72K, and assets of $354K (revenue -75.6% year-over-year).
- 2020: Revenue of $4K, expenses of $156K, and assets of $425K (revenue +338.7% year-over-year).
- 2019: Revenue of $826, expenses of $31K, and assets of $577K (revenue -88.4% year-over-year).
- 2015: Revenue of $7K, expenses of $7K, and assets of $287K (revenue +709900.0% year-over-year).
- 2014: Revenue of $1, expenses of $447, and assets of $287K (revenue +0.0% year-over-year).
- 2013: Revenue of $1, expenses of $431, and assets of $287K (revenue -99.9% year-over-year).
- 2012: Revenue of $850, expenses of $414, and assets of $288K (revenue +0.0% year-over-year).
- 2011: Revenue of $850, expenses of $190, and assets of $287K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Dennis M Baker Foundation Inc:
Data Sources and Methodology
This transparency report for Dennis M Baker 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.