Dorothy Babcock Family Charitablefoundation

Dorothy Babcock Family Charitablefoundation consistently spends more than it earns, drawing down assets since a large 2020 contribution.

EIN: 208080940 · Dakota Dunes, SD · NTEE: T22 · Updated: 2026-03-28

$31KRevenue

$611KAssets

70/100Mission Score (Good)

T22

About Dorothy Babcock Family Charitablefoundation

Dorothy Babcock Family Charitablefoundation (EIN: 208080940) is a nonprofit organization based in Dakota Dunes, SD, classified under NTEE code T22. The organization reported total revenue of $31K and total assets of $611K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Dorothy Babcock Family Charitablefoundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Dorothy Babcock Family Charitablefoundation appears to be a small family foundation primarily focused on grantmaking, as indicated by its NTEE code T22 (Private Grantmaking Foundations). Its financial health shows a pattern of fluctuating revenue and consistent expenses, often exceeding revenue in recent years. For example, in 2023, revenue was $21,336 while expenses were $39,900, and in 2022, revenue was $1,025 against $49,500 in expenses. This suggests the foundation is drawing down on its assets to cover its charitable distributions and operational costs. The significant jump in assets from $35,197 in 2019 to $749,705 in 2020, coinciding with a large revenue spike of $740,008, indicates a substantial contribution or endowment during that period, which has since been gradually depleted. The foundation consistently reports minimal liabilities ($1) and no officer compensation, which are positive indicators of financial management and resource allocation. However, the consistent deficit spending in recent years warrants attention to ensure long-term sustainability if this trend continues.

Regarding spending efficiency, without a detailed breakdown of expenses into program, administrative, and fundraising categories from the provided data, it's challenging to precisely assess. However, given its nature as a private foundation and the absence of officer compensation, it's likely that a significant portion of its expenses are direct grants (program services) and necessary administrative overhead. The lack of officer compensation is a strong positive for efficiency. Transparency is generally good, with consistent IRS 990 filings available. The minimal liabilities and zero officer compensation contribute to a perception of responsible financial stewardship, though the consistent spending exceeding revenue in recent years could be a concern for long-term asset preservation.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Dorothy Babcock Family Charitablefoundation 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: 85%
fundraising: 0%

According to IRS 990 filings, Dorothy Babcock Family Charitablefoundation allocates its expenses as follows: admin: 15%, programs: 85%, fundraising: 0%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization reports 0% officer compensation across all available filings, indicating that no salaries or benefits are paid to its executives, which is highly favorable for 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 Dorothy Babcock Family Charitablefoundation's IRS 990 filings:

Consistent deficit spending in recent years (e.g., 2023 expenses $39,900 vs. revenue $21,336)
Significant decline in assets from $749,705 in 2020 to $610,612 currently, indicating asset depletion.

Strengths

The following positive indicators were identified for Dorothy Babcock Family Charitablefoundation:

Zero officer compensation reported across all filings, indicating efficient use of funds for mission.
Minimal liabilities ($1 reported consistently), suggesting sound financial management.
Consistent IRS 990 filing history, demonstrating transparency.

Frequently Asked Questions about Dorothy Babcock Family Charitablefoundation

What is the specific purpose of the grants made by the foundation?

The provided data does not detail the specific beneficiaries or types of programs supported by the Dorothy Babcock Family Charitablefoundation. Further review of the full IRS 990 filings, particularly Schedule I, would be necessary to understand its grantmaking focus.

Is the foundation's current spending rate sustainable given its asset base?

With expenses consistently exceeding revenue in recent years (e.g., $39,900 expenses vs. $21,336 revenue in 2023), the foundation is drawing down its assets. While its current assets of $610,612 provide a buffer, continued deficit spending at this rate will eventually deplete its endowment, impacting its long-term ability to make grants.

How does the foundation manage its investments to generate revenue?

The provided data shows fluctuating revenue, including a significant spike in 2020. However, it does not detail the investment strategies or types of investments held by the foundation. This information would typically be found in the full IRS 990.

Filing History

IRS 990 filing history for Dorothy Babcock Family Charitablefoundation showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Dorothy Babcock Family Charitablefoundation's revenue has declined by 59.5%, moving from $53K to $21K. Total assets increased by 4060.8% over the same period, from $16K to $652K. Total functional expenses rose by 20.9%, from $33K to $40K. In its most recent filing year (2023), Dorothy Babcock Family Charitablefoundation reported a deficit of $19K, with expenses exceeding revenue. The organization holds $1 in liabilities against $652K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $652K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$21K	$40K	$652K	$1	—	—
2022	$1K	$50K	$671K	$1	—	View 990
2021	$7K	$38K	$719K	$1	—	View 990
2020	$740K	$26K	$750K	$1	—	—
2019	$27K	$30K	$35K	$0	—	View 990
2015	$1K	$28K	$8K	$1	—	View 990
2014	$27K	$41K	$35K	$1	—	View 990
2013	$66K	$31K	$49K	$1	—	View 990
2012	$28K	$30K	$13K	$1	—	View 990
2011	$53K	$33K	$16K	$1	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $21K, expenses of $40K, and assets of $652K (revenue +1981.6% year-over-year).
2022: Revenue of $1K, expenses of $50K, and assets of $671K (revenue -86.3% year-over-year).
2021: Revenue of $7K, expenses of $38K, and assets of $719K (revenue -99.0% year-over-year).
2020: Revenue of $740K, expenses of $26K, and assets of $750K (revenue +2621.6% year-over-year).
2019: Revenue of $27K, expenses of $30K, and assets of $35K (revenue +2519.5% year-over-year).
2015: Revenue of $1K, expenses of $28K, and assets of $8K (revenue -96.1% year-over-year).
2014: Revenue of $27K, expenses of $41K, and assets of $35K (revenue -60.1% year-over-year).
2013: Revenue of $66K, expenses of $31K, and assets of $49K (revenue +138.7% year-over-year).
2012: Revenue of $28K, expenses of $30K, and assets of $13K (revenue -47.1% year-over-year).
2011: Revenue of $53K, expenses of $33K, and assets of $16K.

Data Sources and Methodology

This transparency report for Dorothy Babcock Family Charitablefoundation 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.