Evelyn F & Emory Cook Fdn Irrv Tr

Evelyn F & Emory Cook Fdn Irrv Tr shows stable assets despite volatile revenue and no officer compensation.

EIN: 206757455 · Orlando, FL · NTEE: T20 · Updated: 2026-03-28

$867KRevenue
$2.6MAssets
85/100Mission Score (Excellent)
T20
Evelyn F & Emory Cook Fdn Irrv Tr Financial Summary
MetricValue
Total Revenue$867K
Total Expenses$131K
Program Spending90%
Net Assets$2.0M
Transparency Score85/100

Is Evelyn F & Emory Cook Fdn Irrv Tr Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
2 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Evelyn F & Emory Cook Fdn Irrv Tr directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Evelyn F & Emory Cook Fdn Irrv Tr

Evelyn F & Emory Cook Fdn Irrv Tr (EIN: 206757455) is a nonprofit organization based in Orlando, FL, classified under NTEE code T20. The organization reported total revenue of $867K and total assets of $2.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Evelyn F & Emory Cook Fdn Irrv Tr's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

19Years Operating
SmallSize Classification
10Years of Filings
MixedRevenue Trajectory

Evelyn F & Emory Cook Fdn Irrv Tr is a small nonprofit that has been operating for 19 years, with 10 years of IRS 990 filings on record (2011–2023).

Financial Trends

YearRevenue ChangeExpense ChangeAsset Change
2023-154.4%-22.2%-8.0%
2022-68.0%+-0.0%-0.1%
2021-21.2%-38.5%+4.7%
2020+279.0%+70.3%+2.9%
2019-34.8%-13.4%-5.8%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2007

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

The Evelyn F & Emory Cook Fdn Irrv Tr, a private foundation, exhibits a fluctuating financial performance over the past decade. While its latest reported revenue is $866,520, the most recent filing (202312) shows a negative revenue of $-48,925, indicating a significant loss or divestment in that period. Expenses have generally been consistent, ranging from $130,566 to $272,709 annually. The organization's assets have remained relatively stable, hovering around $2 million to $2.2 million, with a slight dip to $2,041,501 in the latest period. This stability in assets, despite revenue fluctuations, suggests a conservative investment strategy or consistent endowment management. Regarding spending efficiency, without a detailed breakdown of program service expenses versus administrative and fundraising costs, it's challenging to fully assess. However, as a private foundation, its primary function is often grant-making, which would typically fall under program expenses. The consistent expenses suggest a predictable operational cost structure. The absence of officer compensation across all reported periods indicates a volunteer-led or externally managed structure, which can contribute to lower administrative overhead. Transparency appears to be adequate through its regular IRS 990 filings. The consistent reporting of assets, liabilities, revenue, and expenses provides a clear financial picture. The lack of officer compensation is a positive indicator for donor confidence, as it suggests resources are not being diverted to high executive salaries. However, a more granular breakdown of expenses within the 990 forms would further enhance transparency regarding how funds are allocated between direct charitable activities and overhead.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Evelyn F & Emory Cook Fdn Irrv Tr 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, Evelyn F & Emory Cook Fdn Irrv Tr 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:

$-48,925Total Revenue
$131KTotal Expenses
$2.0MTotal Assets
$1Total Liabilities
$2.0MNet Assets
  • Debt-to-asset ratio: 0.0%.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no officers or key employees receive salaries from the organization. This is a significant positive, suggesting that all operational expenses are directed towards administrative functions or program delivery, rather than executive salaries.

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 Evelyn F & Emory Cook Fdn Irrv Tr's IRS 990 filings:

  • Significant negative revenue in the latest filing period ($-48,925 in 202312) without immediate explanation.
  • Lack of detailed expense breakdown in provided data makes it difficult to fully assess program efficiency.

Strengths

The following positive indicators were identified for Evelyn F & Emory Cook Fdn Irrv Tr:

  • Consistent asset base (around $2M-$2.2M) over a decade, indicating financial stability.
  • Zero officer compensation reported across all filings, suggesting efficient use of funds and volunteer leadership.
  • Regular IRS 990 filings demonstrate commitment to transparency.
  • Low liabilities ($0-$1) across all periods, indicating strong financial health and minimal debt.

Frequently Asked Questions about Evelyn F & Emory Cook Fdn Irrv Tr

Is Evelyn F & Emory Cook Fdn Irrv Tr a legitimate charity?

Evelyn F & Emory Cook Fdn Irrv Tr (EIN: 206757455) is a registered tax-exempt nonprofit based in Florida. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $867K. 2 red flags identified. 4 strengths noted. Financial health grade: B.

How does Evelyn F & Emory Cook Fdn Irrv Tr spend its money?

Evelyn F & Emory Cook Fdn Irrv Tr directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.

Are donations to Evelyn F & Emory Cook Fdn Irrv Tr tax-deductible?

Evelyn F & Emory Cook Fdn Irrv Tr is registered as a tax-exempt nonprofit (EIN: 206757455). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

How does Evelyn F & Emory Cook Fdn Irrv Tr compare to similar nonprofits?

With a transparency score of 85/100 (Excellent), Evelyn F & Emory Cook Fdn Irrv Tr is above average for NTEE category T20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Evelyn F & Emory Cook Fdn Irrv Tr located?

Evelyn F & Emory Cook Fdn Irrv Tr is headquartered in Orlando, Florida and files with the IRS under EIN 206757455. It is classified under NTEE code T20.

How many years of IRS 990 filings does Evelyn F & Emory Cook Fdn Irrv Tr have?

Evelyn F & Emory Cook Fdn Irrv Tr 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 $867K in total revenue.

What caused the negative revenue of $-48,925 in the 202312 period?

The negative revenue could be due to investment losses, significant asset divestment below cost, or a return of grants/contributions. Further examination of the detailed 990 form for that period would clarify the specific reason.

What are the primary program activities funded by the foundation?

Based on the NTEE code T20 (Foundations, Grantmaking & Giving), the primary program activities are likely grant-making to other charitable organizations. The 990 forms would list the specific grants made.

How does the foundation manage its investments to maintain asset stability?

The consistent asset levels despite revenue fluctuations suggest a well-managed investment portfolio. The specific investment strategy and asset allocation would be detailed in the financial statements within the 990.

Filing History

IRS 990 filing history for Evelyn F & Emory Cook Fdn Irrv Tr showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Evelyn F & Emory Cook Fdn Irrv Tr's revenue has declined by 128.7%, moving from $170K to $-48,925. Total assets decreased by 5.1% over the same period, from $2.2M to $2.0M. Total functional expenses fell by 17.5%, from $158K to $131K. The organization holds $1 in liabilities against $2.0M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $2.0M.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $-48,925 $131K $2.0M $1 View 990
2022 $90K $168K $2.2M $1 View 990
2021 $281K $168K $2.2M $1
2020 $357K $273K $2.1M $1 View 990
2019 $94K $160K $2.1M $0 View 990
2015 $144K $185K $2.2M $0 View 990
2014 $159K $176K $2.2M $0 View 990
2013 $309K $156K $2.2M $0 View 990
2012 $68K $147K $2.1M $0 View 990
2011 $170K $158K $2.2M $0 View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $-48,925, expenses of $131K, and assets of $2.0M (revenue -154.4% year-over-year).
  • 2022: Revenue of $90K, expenses of $168K, and assets of $2.2M (revenue -68.0% year-over-year).
  • 2021: Revenue of $281K, expenses of $168K, and assets of $2.2M (revenue -21.2% year-over-year).
  • 2020: Revenue of $357K, expenses of $273K, and assets of $2.1M (revenue +279.0% year-over-year).
  • 2019: Revenue of $94K, expenses of $160K, and assets of $2.1M (revenue -34.8% year-over-year).
  • 2015: Revenue of $144K, expenses of $185K, and assets of $2.2M (revenue -9.0% year-over-year).
  • 2014: Revenue of $159K, expenses of $176K, and assets of $2.2M (revenue -48.7% year-over-year).
  • 2013: Revenue of $309K, expenses of $156K, and assets of $2.2M (revenue +356.4% year-over-year).
  • 2012: Revenue of $68K, expenses of $147K, and assets of $2.1M (revenue -60.2% year-over-year).
  • 2011: Revenue of $170K, expenses of $158K, and assets of $2.2M.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Evelyn F & Emory Cook Fdn Irrv Tr:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for Evelyn F & Emory Cook Fdn Irrv Tr 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.

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