Emil O & Doris H Fratzke Charitable Trust 71540200
Emil O & Doris H Fratzke Charitable Trust's assets have dwindled to $1 amid consistent operating deficits.
EIN: 206651450 · Las Vegas, NV · NTEE: B99 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $47K |
| Total Expenses | $72K |
| Program Spending | 75% |
| Net Assets | $0 |
| Transparency Score | 10/100 |
Is Emil O & Doris H Fratzke Charitable Trust 71540200 Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Emil O & Doris H Fratzke Charitable Trust 71540200 directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Emil O & Doris H Fratzke Charitable Trust 71540200
Emil O & Doris H Fratzke Charitable Trust 71540200 (EIN: 206651450) is a nonprofit organization based in Las Vegas, NV, classified under NTEE code B99. The organization reported total revenue of $47K and total assets of $1 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Emil O & Doris H Fratzke Charitable Trust 71540200's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Emil O & Doris H Fratzke Charitable Trust 71540200 is a micro nonprofit that has been operating for 12 years, with 7 years of IRS 990 filings on record (2011–2020). Revenue has grown at a compound annual rate of -14.5%.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
| Total Revenue | $13K |
| Total Expenses | $72K |
| Surplus / Deficit | $-59,425 |
| Total Assets | $1 |
| Total Liabilities | $1 |
| Net Assets | $0 |
| Operating Margin | -462.3% |
| Debt-to-Asset Ratio | 100.0% |
| Months of Reserves | 0.0 months |
Financial Health Grade: D
In 2020, Emil O & Doris H Fratzke Charitable Trust 71540200 reported a deficit of $59K with expenses exceeding revenue, holds 0.0 months of operating reserves (limited), has a debt-to-asset ratio of 100.0% (high leverage).
Financial Trends
Over 7 years of filings (2011–2020), Emil O & Doris H Fratzke Charitable Trust 71540200's revenue has declined at a compound annual growth rate (CAGR) of -14.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2020 | -52.2% | -13.1% | -100.0% |
| 2019 | +37.6% | -5.3% | -79.1% |
| 2015 | -12.9% | -2.4% | -19.3% |
| 2014 | -54.7% | -1.1% | -16.1% |
| 2013 | +53.8% | +2.6% | -8.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2014 |
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 Emil O & Doris H Fratzke Charitable Trust 71540200 with a Mission Score of 10 out of 100 (Very Poor). 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: 75%
- fundraising: 10%
According to IRS 990 filings, Emil O & Doris H Fratzke Charitable Trust 71540200 allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $59K, with expenses exceeding revenue.
- Debt-to-asset ratio: 100.0%.
Executive Compensation Analysis
The organization reports 0% officer compensation across all available filings, indicating that no executive compensation is paid, which is 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 Emil O & Doris H Fratzke Charitable Trust 71540200's IRS 990 filings:
- Severe and consistent operating deficits across all reported periods (e.g., $12,855 revenue vs. $72,280 expenses in 202008).
- Asset base has depleted from $523,668 in 201108 to $1 in the latest reported period.
- Latest reported assets are only $1, indicating potential insolvency or cessation of operations.
Strengths
The following positive indicators were identified for Emil O & Doris H Fratzke Charitable Trust 71540200:
- No executive compensation reported (0% officer compensation across all filings).
Frequently Asked Questions about Emil O & Doris H Fratzke Charitable Trust 71540200
Is Emil O & Doris H Fratzke Charitable Trust 71540200 a legitimate charity?
Emil O & Doris H Fratzke Charitable Trust 71540200 (EIN: 206651450) is a registered tax-exempt nonprofit based in Nevada. Our AI analysis gives it a Mission Score of 10/100. It has 7 years of IRS 990 filings on record. Total revenue: $47K. 3 red flags identified. 1 strength noted. Financial health grade: D.
How does Emil O & Doris H Fratzke Charitable Trust 71540200 spend its money?
Emil O & Doris H Fratzke Charitable Trust 71540200 directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Emil O & Doris H Fratzke Charitable Trust 71540200 tax-deductible?
Emil O & Doris H Fratzke Charitable Trust 71540200 is registered as a tax-exempt nonprofit (EIN: 206651450). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Emil O & Doris H Fratzke Charitable Trust 71540200's spending goes to programs?
Emil O & Doris H Fratzke Charitable Trust 71540200 directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Emil O & Doris H Fratzke Charitable Trust 71540200 compare to similar nonprofits?
With a transparency score of 10/100 (Very Poor), Emil O & Doris H Fratzke Charitable Trust 71540200 is below average for NTEE category B99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Emil O & Doris H Fratzke Charitable Trust 71540200 located?
Emil O & Doris H Fratzke Charitable Trust 71540200 is headquartered in Las Vegas, Nevada and files with the IRS under EIN 206651450. It is classified under NTEE code B99.
How many years of IRS 990 filings does Emil O & Doris H Fratzke Charitable Trust 71540200 have?
Emil O & Doris H Fratzke Charitable Trust 71540200 has 7 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 $47K in total revenue.
Is the Emil O & Doris H Fratzke Charitable Trust still operational?
Given the reported assets of $1 in the latest period and consistent large operating deficits, it is highly unlikely that the trust is still actively operational in any significant capacity.
What caused the significant depletion of assets?
The consistent pattern of expenses significantly exceeding revenue over many years (e.g., $72,280 expenses vs. $12,855 revenue in 202008) has led to the depletion of assets from $523,668 in 201108 to $1 in 202008.
How does the trust fund its activities?
Based on the provided data, the trust has been funding its activities by spending down its principal assets, as revenue has consistently been insufficient to cover expenses.
Filing History
IRS 990 filing history for Emil O & Doris H Fratzke Charitable Trust 71540200 showing financial trends over 7 years of public records:
Over 7 years of IRS 990 filings (2011–2020), Emil O & Doris H Fratzke Charitable Trust 71540200's revenue has declined by 75.7%, moving from $53K to $13K. Total assets decreased by 100% over the same period, from $524K to $1. Total functional expenses fell by 19.8%, from $90K to $72K. In its most recent filing year (2020), Emil O & Doris H Fratzke Charitable Trust 71540200 reported a deficit of $59K, with expenses exceeding revenue. The organization holds $1 in liabilities against $1 in assets (debt-to-asset ratio: 100.0%), resulting in net assets of $0.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2020 | $13K | $72K | $1 | $1 | — | — |
| 2019 | $27K | $83K | $59K | $0 | — | View 990 |
| 2015 | $20K | $88K | $285K | $0 | — | View 990 |
| 2014 | $22K | $90K | $353K | $0 | — | View 990 |
| 2013 | $50K | $91K | $421K | $0 | — | View 990 |
| 2012 | $32K | $89K | $462K | $0 | — | View 990 |
| 2011 | $53K | $90K | $524K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2020: Revenue of $13K, expenses of $72K, and assets of $1 (revenue -52.2% year-over-year).
- 2019: Revenue of $27K, expenses of $83K, and assets of $59K (revenue +37.6% year-over-year).
- 2015: Revenue of $20K, expenses of $88K, and assets of $285K (revenue -12.9% year-over-year).
- 2014: Revenue of $22K, expenses of $90K, and assets of $353K (revenue -54.7% year-over-year).
- 2013: Revenue of $50K, expenses of $91K, and assets of $421K (revenue +53.8% year-over-year).
- 2012: Revenue of $32K, expenses of $89K, and assets of $462K (revenue -38.9% year-over-year).
- 2011: Revenue of $53K, expenses of $90K, and assets of $524K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Emil O & Doris H Fratzke Charitable Trust 71540200:
Data Sources and Methodology
This transparency report for Emil O & Doris H Fratzke Charitable Trust 71540200 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.