Dowling & Partners Charitable Foundation Inc
Dowling & Partners Charitable Foundation maintains stable assets with zero officer compensation.
EIN: 200856682 · Wilmington, DE · NTEE: T20 · Updated: 2026-03-28
Is Dowling & Partners Charitable Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Dowling & Partners Charitable Foundation Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Dowling & Partners Charitable Foundation Inc
Dowling & Partners Charitable Foundation Inc (EIN: 200856682) is a nonprofit organization based in Wilmington, DE, classified under NTEE code T20. The organization reported total revenue of $28K and total assets of $570K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Dowling & Partners Charitable Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Dowling & Partners Charitable 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 -1.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $57K |
| Total Expenses | $22K |
| Surplus / Deficit | +$36K |
| Total Assets | $574K |
| Total Liabilities | $1 |
| Net Assets | $574K |
| Operating Margin | 62.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 318.4 months |
Financial Health Grade: A
In 2023, Dowling & Partners Charitable Foundation Inc reported a surplus of $36K with revenue exceeding expenses, holds 318.4 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), Dowling & Partners Charitable Foundation Inc's revenue has declined at a compound annual growth rate (CAGR) of -1.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +122.5% | -8.0% | +6.6% |
| 2022 | +150.8% | +73.6% | +0.4% |
| 2021 | +351.2% | -10.8% | -0.6% |
| 2020 | -91.1% | +61.7% | -2.3% |
| 2019 | -54.6% | -80.8% | +40.6% |
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 Dowling & Partners Charitable Foundation Inc with a Mission Score of 90 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, Dowling & Partners Charitable Foundation Inc 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 surplus of $36K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to its executives. This is highly unusual for a foundation of its size and suggests a volunteer-led or extremely lean operational model, which is a significant positive 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 Dowling & Partners Charitable Foundation Inc's IRS 990 filings:
- Lack of detailed expense breakdown (program vs. admin vs. fundraising) in provided summary data, making precise efficiency analysis difficult.
Strengths
The following positive indicators were identified for Dowling & Partners Charitable Foundation Inc:
- Consistent asset growth from $403,003 in 2011 to $574,234 in 2023.
- Zero officer compensation reported across all filings, indicating extremely low administrative overhead related to executive salaries.
- Minimal liabilities, consistently reported as $1, signifying strong financial health and low risk.
- Consistent IRS 990 filing history (10 filings), demonstrating good transparency and compliance.
- Expenses generally managed below revenue in recent years, contributing to asset accumulation.
Frequently Asked Questions about Dowling & Partners Charitable Foundation Inc
Is Dowling & Partners Charitable Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Dowling & Partners Charitable Foundation Inc (EIN: 200856682) some concerns. Mission Score: 90/100. 1 red flag identified, 5 strengths noted.
How does Dowling & Partners Charitable Foundation Inc spend its money?
Dowling & Partners Charitable Foundation Inc directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Dowling & Partners Charitable Foundation Inc tax-deductible?
Dowling & Partners Charitable Foundation Inc is registered as a tax-exempt nonprofit (EIN: 200856682). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Dowling & Partners Charitable Foundation Inc a good charity?
Based on the available financial data, the foundation appears to be a well-managed entity with strong financial health, growing assets, and a notable commitment to zero officer compensation, which suggests high efficiency in its operational costs. Its consistent IRS 990 filings also indicate good transparency.
How has the foundation's asset base changed over time?
The foundation's assets have shown consistent growth, increasing from $403,003 in 2011 to $574,234 in 2023, demonstrating effective financial stewardship.
What is the trend in the foundation's revenue and expenses?
Revenue has fluctuated significantly, from a high of $68,994 in 2012 to a low of $2,272 in 2020, before recovering to $57,206 in 2023. Expenses have generally been managed below revenue in recent years, contributing to asset growth, though there were periods (e.g., 2011-2014, 2020) where expenses exceeded revenue.
Filing History
IRS 990 filing history for Dowling & Partners Charitable Foundation Inc showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Dowling & Partners Charitable Foundation Inc's revenue has declined by 15.9%, moving from $68K to $57K. Total assets increased by 42.5% over the same period, from $403K to $574K. Total functional expenses fell by 73.3%, from $81K to $22K. In its most recent filing year (2023), Dowling & Partners Charitable Foundation Inc reported a surplus of $36K, with revenue exceeding expenses. The organization holds $1 in liabilities against $574K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $574K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $57K | $22K | $574K | $1 | — | — |
| 2022 | $26K | $24K | $539K | $1 | — | — |
| 2021 | $10K | $14K | $536K | $1 | — | — |
| 2020 | $2K | $15K | $540K | $1 | — | View 990 |
| 2019 | $25K | $9K | $553K | $1 | — | View 990 |
| 2015 | $56K | $49K | $393K | $1 | — | View 990 |
| 2014 | $55K | $58K | $386K | $1 | — | View 990 |
| 2013 | $58K | $65K | $389K | $0 | — | View 990 |
| 2012 | $69K | $76K | $396K | $1 | — | View 990 |
| 2011 | $68K | $81K | $403K | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $57K, expenses of $22K, and assets of $574K (revenue +122.5% year-over-year).
- 2022: Revenue of $26K, expenses of $24K, and assets of $539K (revenue +150.8% year-over-year).
- 2021: Revenue of $10K, expenses of $14K, and assets of $536K (revenue +351.2% year-over-year).
- 2020: Revenue of $2K, expenses of $15K, and assets of $540K (revenue -91.1% year-over-year).
- 2019: Revenue of $25K, expenses of $9K, and assets of $553K (revenue -54.6% year-over-year).
- 2015: Revenue of $56K, expenses of $49K, and assets of $393K (revenue +1.9% year-over-year).
- 2014: Revenue of $55K, expenses of $58K, and assets of $386K (revenue -4.7% year-over-year).
- 2013: Revenue of $58K, expenses of $65K, and assets of $389K (revenue -16.4% year-over-year).
- 2012: Revenue of $69K, expenses of $76K, and assets of $396K (revenue +1.4% year-over-year).
- 2011: Revenue of $68K, expenses of $81K, and assets of $403K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Dowling & Partners Charitable Foundation Inc:
Data Sources and Methodology
This transparency report for Dowling & Partners Charitable 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.