Diane And Dorothy Brooks Foundation
Diane And Dorothy Brooks Foundation shows strong asset growth and zero officer compensation amidst fluctuating revenues and occasional expense deficits.
EIN: 202653929 · Los Angeles, CA · Updated: 2026-03-28
Is Diane And Dorothy Brooks Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Diane And Dorothy Brooks Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Diane And Dorothy Brooks Foundation
Diane And Dorothy Brooks Foundation (EIN: 202653929) is a nonprofit organization based in Los Angeles, CA. The organization reported total revenue of $35.1M and total assets of $66.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Diane And Dorothy Brooks Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Diane And Dorothy Brooks Foundation is a large 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 1.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.4M |
| Total Expenses | $7.1M |
| Surplus / Deficit | $-3,733,790 |
| Total Assets | $49.5M |
| Total Liabilities | $1 |
| Net Assets | $49.5M |
| Operating Margin | -111.1% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 83.7 months |
Financial Health Grade: B
In 2023, Diane And Dorothy Brooks Foundation reported a deficit of $3.7M with expenses exceeding revenue, holds 83.7 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), Diane And Dorothy Brooks Foundation's revenue has grown at a compound annual growth rate (CAGR) of 1.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -87.9% | -41.2% | -8.0% |
| 2022 | +759.0% | +55.8% | +33.2% |
| 2021 | -87.7% | -21.7% | -9.6% |
| 2020 | +81.2% | +192.3% | +20.0% |
| 2019 | +2501.0% | +416.8% | +54.3% |
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 Diane And Dorothy Brooks Foundation with a Mission Score of 85 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: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Diane And Dorothy Brooks Foundation allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. 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 $3.7M, 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 foundation's leadership either serves on a volunteer basis or is compensated through other means not categorized as officer compensation, which is highly efficient for an organization with assets of $66 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 Diane And Dorothy Brooks Foundation's IRS 990 filings:
- Significant year-over-year revenue volatility, making financial planning potentially challenging.
- Expenses exceeding revenue in multiple recent periods (e.g., 2023, 2021) without clear explanation of funding source beyond assets.
- Lack of specific NTEE code and detailed program information in the provided data limits understanding of charitable impact.
Strengths
The following positive indicators were identified for Diane And Dorothy Brooks Foundation:
- Exceptional financial stability with consistently low liabilities ($1 reported in most filings).
- Strong long-term asset growth, from $9.5 million in 2011 to $66 million currently.
- Zero reported officer compensation, indicating highly efficient administrative cost control.
- Substantial asset base provides a strong foundation for future grantmaking and operations.
Frequently Asked Questions about Diane And Dorothy Brooks Foundation
Is Diane And Dorothy Brooks Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Diane And Dorothy Brooks Foundation (EIN: 202653929) some concerns. Mission Score: 85/100. 3 red flags identified, 4 strengths noted.
How does Diane And Dorothy Brooks Foundation spend its money?
Diane And Dorothy Brooks Foundation directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Diane And Dorothy Brooks Foundation tax-deductible?
Diane And Dorothy Brooks Foundation is registered as a tax-exempt nonprofit (EIN: 202653929). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does the foundation manage its expenses when revenue is significantly lower, as seen in 2023?
The foundation likely draws from its substantial asset base ($49,512,595 in 2023) to cover expenses when annual revenue is insufficient, a common practice for endowed foundations.
What is the specific purpose of the foundation's grants or programs, given the 'Unknown' NTEE code?
Without the NTEE code or program service accomplishments from the 990, the specific mission and program areas remain unclear, which impacts transparency regarding its charitable impact.
Are there any related organizations or entities through which compensation might be paid?
The consistent zero officer compensation suggests a need to review the full 990 for any related organizations or management companies that might receive compensation for services, as this is a significant deviation from typical foundation structures.
Filing History
IRS 990 filing history for Diane And Dorothy Brooks Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Diane And Dorothy Brooks Foundation's revenue has grown by 24.5%, moving from $2.7M to $3.4M. Total assets increased by 419.1% over the same period, from $9.5M to $49.5M. Total functional expenses rose by 803.7%, from $785K to $7.1M. In its most recent filing year (2023), Diane And Dorothy Brooks Foundation reported a deficit of $3.7M, with expenses exceeding revenue. The organization holds $1 in liabilities against $49.5M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $49.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.4M | $7.1M | $49.5M | $1 | — | — |
| 2022 | $27.8M | $12.1M | $53.8M | $1 | — | View 990 |
| 2021 | $3.2M | $7.7M | $40.4M | $1 | — | View 990 |
| 2020 | $26.4M | $9.9M | $44.7M | $1 | — | View 990 |
| 2019 | $14.6M | $3.4M | $37.2M | $1 | — | View 990 |
| 2015 | $560K | $654K | $24.1M | $1 | — | View 990 |
| 2014 | $589K | $958K | $24.2M | $1 | — | View 990 |
| 2013 | $15.3M | $567K | $24.6M | $0 | — | View 990 |
| 2012 | $1.3M | $985K | $9.8M | $0 | — | View 990 |
| 2011 | $2.7M | $785K | $9.5M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.4M, expenses of $7.1M, and assets of $49.5M (revenue -87.9% year-over-year).
- 2022: Revenue of $27.8M, expenses of $12.1M, and assets of $53.8M (revenue +759.0% year-over-year).
- 2021: Revenue of $3.2M, expenses of $7.7M, and assets of $40.4M (revenue -87.7% year-over-year).
- 2020: Revenue of $26.4M, expenses of $9.9M, and assets of $44.7M (revenue +81.2% year-over-year).
- 2019: Revenue of $14.6M, expenses of $3.4M, and assets of $37.2M (revenue +2501.0% year-over-year).
- 2015: Revenue of $560K, expenses of $654K, and assets of $24.1M (revenue -5.0% year-over-year).
- 2014: Revenue of $589K, expenses of $958K, and assets of $24.2M (revenue -96.2% year-over-year).
- 2013: Revenue of $15.3M, expenses of $567K, and assets of $24.6M (revenue +1077.2% year-over-year).
- 2012: Revenue of $1.3M, expenses of $985K, and assets of $9.8M (revenue -51.8% year-over-year).
- 2011: Revenue of $2.7M, expenses of $785K, and assets of $9.5M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Diane And Dorothy Brooks Foundation:
Data Sources and Methodology
This transparency report for Diane And Dorothy Brooks 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.