J C Kellogg Foundation
J C Kellogg Foundation maintains robust assets while experiencing fluctuating revenues and no reported officer compensation.
EIN: 136092448 · New York, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $9.9M |
| Total Expenses | $7.5M |
| Program Spending | 90% |
| CEO/Top Officer Pay | $90 |
| Net Assets | $89.0M |
| Transparency Score | 95/100 |
Is J C Kellogg Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
J C Kellogg Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About J C Kellogg Foundation
J C Kellogg Foundation (EIN: 136092448) is a nonprofit organization based in New York, NY. The organization reported total revenue of $9.9M and total assets of $89.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of J C Kellogg Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
J C Kellogg Foundation is a mid-size nonprofit that has been operating for 69 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -7.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $4.7M |
| Total Expenses | $7.5M |
| Surplus / Deficit | $-2,834,556 |
| Total Assets | $89.4M |
| Total Liabilities | $463K |
| Net Assets | $89.0M |
| Operating Margin | -60.7% |
| Debt-to-Asset Ratio | 0.5% |
| Months of Reserves | 143.0 months |
Financial Health Grade: B
In 2023, J C Kellogg Foundation reported a deficit of $2.8M with expenses exceeding revenue, holds 143.0 months of operating reserves (strong position), has a debt-to-asset ratio of 0.5% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), J C Kellogg Foundation's revenue has declined at a compound annual growth rate (CAGR) of -7.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -52.5% | +58.7% | +1.5% |
| 2022 | +352.8% | -34.8% | +6.9% |
| 2021 | +86.3% | +1037.2% | -0.9% |
| 2020 | -76.7% | -0.9% | +1.1% |
| 2019 | -29.0% | -86.9% | +1.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1957 |
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 J C Kellogg Foundation with a Mission Score of 95 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, J C Kellogg Foundation 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 deficit of $2.8M, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.5%.
Executive Compensation Analysis
The J C Kellogg Foundation consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to officers, which is highly efficient for a foundation of its size with assets nearing $90 million.
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 J C Kellogg Foundation's IRS 990 filings:
- Significant year-to-year revenue volatility, making financial planning potentially challenging.
- Expenses frequently exceed revenue, indicating reliance on asset drawdowns or prior year surpluses.
Strengths
The following positive indicators were identified for J C Kellogg Foundation:
- Consistently strong asset base, currently $89,650,930, providing long-term stability.
- Zero reported officer compensation, indicating highly efficient administrative spending on executive salaries.
- Demonstrates a commitment to grantmaking, even in years where expenses exceed revenue, utilizing its endowment.
- Excellent transparency regarding executive compensation.
Frequently Asked Questions about J C Kellogg Foundation
Is J C Kellogg Foundation a legitimate charity?
J C Kellogg Foundation (EIN: 136092448) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 95/100. It has 10 years of IRS 990 filings on record. Total revenue: $9.9M. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does J C Kellogg Foundation spend its money?
J C Kellogg Foundation directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to J C Kellogg Foundation tax-deductible?
J C Kellogg Foundation is registered as a tax-exempt nonprofit (EIN: 136092448). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the J C Kellogg Foundation CEO make?
J C Kellogg Foundation's highest-compensated officer earns $90 annually. The organization reported $9.9M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
Where is J C Kellogg Foundation located?
J C Kellogg Foundation is headquartered in New York, New York and files with the IRS under EIN 136092448.
How many years of IRS 990 filings does J C Kellogg Foundation have?
J C Kellogg Foundation 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 $9.9M in total revenue.
What is the primary source of the foundation's revenue given its significant fluctuations?
The substantial fluctuations in revenue, from $1,166,353 in 2020 to $12,477,683 in 2011, suggest that the foundation's revenue is heavily reliant on investment performance, capital gains, or large, infrequent donations rather than consistent operational income.
How does the foundation manage its expenses when they exceed revenue, as seen in 2023 and 2021?
When expenses exceed revenue, such as in 2023 ($7,507,190 expenses vs. $4,672,634 revenue) and 2021 ($7,261,208 expenses vs. $2,172,871 revenue), the foundation likely draws from its substantial asset base, which was $89,441,272 in 2023 and $82,469,197 in 2021, to cover its grantmaking and operational costs.
What is the foundation's strategy for maintaining its asset base despite periods of deficit spending?
Despite periods where expenses exceed revenue, the foundation's assets have generally grown or remained stable, increasing from $71,773,146 in 2011 to $89,650,930 currently. This suggests a long-term investment strategy that generates sufficient returns to offset spending and grow the endowment over time.
Filing History
IRS 990 filing history for J C Kellogg Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), J C Kellogg Foundation's revenue has declined by 62.6%, moving from $12.5M to $4.7M. Total assets increased by 24.6% over the same period, from $71.8M to $89.4M. Total functional expenses rose by 22%, from $6.2M to $7.5M. In its most recent filing year (2023), J C Kellogg Foundation reported a deficit of $2.8M, with expenses exceeding revenue. The organization holds $463K in liabilities against $89.4M in assets (debt-to-asset ratio: 0.5%), resulting in net assets of $89.0M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $4.7M | $7.5M | $89.4M | $463K | — | View 990 |
| 2022 | $9.8M | $4.7M | $88.1M | $317K | — | View 990 |
| 2021 | $2.2M | $7.3M | $82.5M | $140K | — | View 990 |
| 2020 | $1.2M | $638K | $83.2M | $374K | — | — |
| 2019 | $5.0M | $645K | $82.3M | $15K | — | — |
| 2015 | $7.0M | $4.9M | $81.5M | $501K | — | View 990 |
| 2014 | $9.8M | $6.6M | $79.5M | $613K | — | View 990 |
| 2013 | $8.6M | $5.8M | $77.4M | $763K | — | View 990 |
| 2012 | $6.2M | $4.3M | $73.7M | $448K | — | View 990 |
| 2011 | $12.5M | $6.2M | $71.8M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4.7M, expenses of $7.5M, and assets of $89.4M (revenue -52.5% year-over-year).
- 2022: Revenue of $9.8M, expenses of $4.7M, and assets of $88.1M (revenue +352.8% year-over-year).
- 2021: Revenue of $2.2M, expenses of $7.3M, and assets of $82.5M (revenue +86.3% year-over-year).
- 2020: Revenue of $1.2M, expenses of $638K, and assets of $83.2M (revenue -76.7% year-over-year).
- 2019: Revenue of $5.0M, expenses of $645K, and assets of $82.3M (revenue -29.0% year-over-year).
- 2015: Revenue of $7.0M, expenses of $4.9M, and assets of $81.5M (revenue -27.9% year-over-year).
- 2014: Revenue of $9.8M, expenses of $6.6M, and assets of $79.5M (revenue +13.1% year-over-year).
- 2013: Revenue of $8.6M, expenses of $5.8M, and assets of $77.4M (revenue +38.5% year-over-year).
- 2012: Revenue of $6.2M, expenses of $4.3M, and assets of $73.7M (revenue -50.1% year-over-year).
- 2011: Revenue of $12.5M, expenses of $6.2M, and assets of $71.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for J C Kellogg Foundation:
Data Sources and Methodology
This transparency report for J C Kellogg Foundation 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.