Dorothy R Gauss Foundation Inc
Dorothy R Gauss Foundation shows highly volatile revenue and significant deficit spending in 2023, maintaining substantial assets.
EIN: 204233649 · Louisville, KY · NTEE: B12 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $46K |
| Total Expenses | $413K |
| Program Spending | 85% |
| Net Assets | $3.3M |
| Transparency Score | 70/100 |
Is Dorothy R Gauss Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Dorothy R Gauss Foundation Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Dorothy R Gauss Foundation Inc
Dorothy R Gauss Foundation Inc (EIN: 204233649) is a nonprofit organization based in Louisville, KY, classified under NTEE code B12. The organization reported total revenue of $46K and total assets of $3.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Dorothy R Gauss Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Dorothy R Gauss Foundation Inc is a micro nonprofit that has been operating for 20 years, with 10 years of IRS 990 filings on record (2011–2023).
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $48K |
| Total Expenses | $413K |
| Surplus / Deficit | $-365,078 |
| Total Assets | $3.3M |
| Total Liabilities | $1 |
| Net Assets | $3.3M |
| Operating Margin | -755.6% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 94.3 months |
Financial Health Grade: B
In 2023, Dorothy R Gauss Foundation Inc reported a deficit of $365K with expenses exceeding revenue, holds 94.3 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -94.4% | +52.4% | +9.8% |
| 2022 | +723.1% | +62.0% | -28.1% |
| 2021 | -91.1% | +5.4% | +19.8% |
| 2020 | +4369.5% | +38.6% | +54.3% |
| 2019 | -31.5% | +14.2% | +31.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2006 |
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 Dorothy R Gauss 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Dorothy R Gauss Foundation Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 $365K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no executive salaries are paid, which is highly favorable for directing resources towards its mission.
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 R Gauss Foundation Inc's IRS 990 filings:
- Highly inconsistent annual revenue, making financial forecasting difficult.
- Significant deficit spending in multiple years (e.g., 2023 expenses $413,395 vs. revenue $48,317), indicating reliance on asset drawdowns.
- Lack of detailed expense breakdown (program, admin, fundraising) in provided data, limiting full spending efficiency analysis.
Strengths
The following positive indicators were identified for Dorothy R Gauss Foundation Inc:
- Consistently reports 0% officer compensation, indicating efficient use of funds at the executive level.
- Maintains substantial assets ($3,250,023 in 2023), providing a strong financial cushion.
- Consistent filing of IRS 990 forms, demonstrating transparency.
Frequently Asked Questions about Dorothy R Gauss Foundation Inc
Is Dorothy R Gauss Foundation Inc a legitimate charity?
Dorothy R Gauss Foundation Inc (EIN: 204233649) is a registered tax-exempt nonprofit based in Kentucky. Our AI analysis gives it a Mission Score of 70/100. It has 10 years of IRS 990 filings on record. Total revenue: $46K. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does Dorothy R Gauss Foundation Inc spend its money?
Dorothy R Gauss Foundation Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Dorothy R Gauss Foundation Inc tax-deductible?
Dorothy R Gauss Foundation Inc is registered as a tax-exempt nonprofit (EIN: 204233649). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Dorothy R Gauss Foundation Inc's spending goes to programs?
Dorothy R Gauss Foundation Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Dorothy R Gauss Foundation Inc compare to similar nonprofits?
With a transparency score of 70/100 (Good), Dorothy R Gauss Foundation Inc is above average for NTEE category B12 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Dorothy R Gauss Foundation Inc located?
Dorothy R Gauss Foundation Inc is headquartered in Louisville, Kentucky and files with the IRS under EIN 204233649. It is classified under NTEE code B12.
How many years of IRS 990 filings does Dorothy R Gauss Foundation Inc have?
Dorothy R Gauss 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 $46K in total revenue.
Is Dorothy R Gauss Foundation Inc. financially stable given its fluctuating revenue?
While the foundation has substantial assets ($3,250,023 in 2023), its revenue has been highly inconsistent, ranging from $1,180,357 in 2020 to $48,317 in 2023, and even negative in 2011. This volatility, coupled with significant deficit spending in years like 2023 (expenses $413,395 vs. revenue $48,317), suggests that its stability relies heavily on its asset base rather than consistent operational income.
How does the foundation manage its expenses relative to its income?
The foundation frequently incurs expenses that exceed its annual revenue. For example, in 2023, expenses were $413,395 while revenue was only $48,317. Similar patterns are seen in 2021, 2019, 2015, 2014, 2013, 2012, and 2011. This indicates a strategy of spending from its asset base or relying on intermittent large revenue spikes to cover operational costs.
What is the significance of 0% officer compensation?
The consistent reporting of 0% officer compensation is a strong positive indicator. It means that no funds are being used for executive salaries, suggesting a volunteer-led or very lean administrative structure at the top, allowing more resources to potentially be directed towards the foundation's philanthropic activities.
Filing History
IRS 990 filing history for Dorothy R Gauss Foundation Inc showing financial trends over 10 years of public records:
Total assets increased by 136.9% over the same period, from $1.4M to $3.3M. Total functional expenses rose by 465.8%, from $73K to $413K. In its most recent filing year (2023), Dorothy R Gauss Foundation Inc reported a deficit of $365K, with expenses exceeding revenue. The organization holds $1 in liabilities against $3.3M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $3.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $48K | $413K | $3.3M | $1 | — | View 990 |
| 2022 | $864K | $271K | $3.0M | $1 | — | View 990 |
| 2021 | $105K | $167K | $4.1M | $40K | — | View 990 |
| 2020 | $1.2M | $159K | $3.4M | $20K | — | View 990 |
| 2019 | $26K | $115K | $2.2M | $1 | — | View 990 |
| 2015 | $39K | $100K | $1.7M | $1 | — | View 990 |
| 2014 | $52K | $93K | $1.8M | $1 | — | View 990 |
| 2013 | $34K | $85K | $1.7M | $1 | — | View 990 |
| 2012 | $44K | $86K | $1.5M | $1 | — | View 990 |
| 2011 | $-24,223 | $73K | $1.4M | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $48K, expenses of $413K, and assets of $3.3M (revenue -94.4% year-over-year).
- 2022: Revenue of $864K, expenses of $271K, and assets of $3.0M (revenue +723.1% year-over-year).
- 2021: Revenue of $105K, expenses of $167K, and assets of $4.1M (revenue -91.1% year-over-year).
- 2020: Revenue of $1.2M, expenses of $159K, and assets of $3.4M (revenue +4369.5% year-over-year).
- 2019: Revenue of $26K, expenses of $115K, and assets of $2.2M (revenue -31.5% year-over-year).
- 2015: Revenue of $39K, expenses of $100K, and assets of $1.7M (revenue -25.5% year-over-year).
- 2014: Revenue of $52K, expenses of $93K, and assets of $1.8M (revenue +52.8% year-over-year).
- 2013: Revenue of $34K, expenses of $85K, and assets of $1.7M (revenue -22.1% year-over-year).
- 2012: Revenue of $44K, expenses of $86K, and assets of $1.5M.
- 2011: Revenue of $-24,223, expenses of $73K, and assets of $1.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Dorothy R Gauss Foundation Inc:
Data Sources and Methodology
This transparency report for Dorothy R Gauss 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.