John And Melissa Besse Foundation

John And Melissa Besse Foundation maintains strong assets and zero officer compensation amidst fluctuating annual distributions.

EIN: 203497950 · Wells, MI · NTEE: T22 · Updated: 2026-03-28

$893KRevenue
$9.2MAssets
90/100Mission Score (Excellent)
T22
John And Melissa Besse Foundation Financial Summary
MetricValue
Total Revenue$893K
Total Expenses$343K
Program Spending90%
CEO/Top Officer Pay$10
Net Assets$10.8M
Transparency Score90/100

Is John And Melissa Besse Foundation Legit?

Appears Legitimate

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
NoneRed Flags

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

John And Melissa Besse Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About John And Melissa Besse Foundation

John And Melissa Besse Foundation (EIN: 203497950) is a nonprofit organization based in Wells, MI, classified under NTEE code T22. The organization reported total revenue of $893K and total assets of $9.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of John And Melissa Besse Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

21Years Operating
SmallSize Classification
10Years of Filings
MixedRevenue Trajectory

John And Melissa Besse Foundation is a small 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 -8.3%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$499K
Total Expenses$343K
Surplus / Deficit+$157K
Total Assets$10.8M
Total Liabilities$1
Net Assets$10.8M
Operating Margin31.3%
Debt-to-Asset Ratio0.0%
Months of Reserves377.4 months

Financial Health Grade: A

In 2023, John And Melissa Besse Foundation reported a surplus of $157K with revenue exceeding expenses, holds 377.4 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), John And Melissa Besse Foundation's revenue has declined at a compound annual growth rate (CAGR) of -8.3%.

YearRevenue ChangeExpense ChangeAsset Change
2023+49.2%+518.7%+15.2%
2022-54.9%-71.1%-18.3%
2021+134.6%-16.3%+13.6%
2020-33.0%-65.4%+13.6%
2019+23.4%-49.4%-9.2%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2005

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

AI Transparency Report

The John And Melissa Besse Foundation demonstrates a generally healthy financial position with substantial assets, currently at $10,785,387 as of the 202312 period. The organization consistently maintains very low liabilities, often reported as $1, indicating strong financial stability and minimal debt. Revenue and expenses fluctuate year-to-year, which is common for foundations that primarily make grants. For instance, in 202312, revenue was $499,424 against expenses of $342,895, showing a surplus. However, in 201912, expenses ($661,696) exceeded revenue ($471,694), and significantly so in 201512 where expenses ($1,307,704) were much higher than revenue ($382,332). This pattern suggests a strategy of distributing funds from their asset base rather than solely relying on annual contributions. The foundation's spending efficiency appears strong, particularly given the consistent reporting of 0% officer compensation across all available filings. This indicates that administrative costs related to executive salaries are non-existent, allowing a greater proportion of funds to be directed towards their mission. While a detailed breakdown of program vs. administrative vs. fundraising expenses isn't explicitly provided in the summary data, the absence of officer compensation is a positive indicator of lean operations. The foundation's transparency is good through its consistent IRS 990 filings, providing public access to its financial activities. Overall, the John And Melissa Besse Foundation appears to be a well-managed entity with a solid asset base and a commitment to directing resources to its charitable purpose, as evidenced by its minimal liabilities and zero officer compensation. The fluctuation in annual revenue and expenses is typical for a grant-making foundation, reflecting its distribution strategy.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates John And Melissa Besse Foundation 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, John And Melissa Besse 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:

$499KTotal Revenue
$343KTotal Expenses
$10.8MTotal Assets
$1Total Liabilities
$10.8MNet Assets
  • The organization reported a surplus of $157K, with revenue exceeding expenses.
  • Debt-to-asset ratio: 0.0%.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all available filings, indicating that no salaries are paid to officers. This is highly commendable for an organization with assets exceeding $10 million, suggesting a volunteer-led or extremely lean operational structure.

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.

Strengths

The following positive indicators were identified for John And Melissa Besse Foundation:

  • Consistently high asset base (e.g., $10,785,387 in 202312) providing long-term stability.
  • Zero officer compensation reported across all filings, indicating highly efficient use of funds.
  • Extremely low liabilities (often $1), demonstrating strong financial health and minimal debt.
  • Consistent IRS 990 filing history, indicating good transparency.

Frequently Asked Questions about John And Melissa Besse Foundation

Is John And Melissa Besse Foundation a legitimate charity?

John And Melissa Besse Foundation (EIN: 203497950) is a registered tax-exempt nonprofit based in Michigan. Our AI analysis gives it a Mission Score of 90/100. It has 10 years of IRS 990 filings on record. Total revenue: $893K. No red flags identified. 4 strengths noted. Financial health grade: A.

How does John And Melissa Besse Foundation spend its money?

John And Melissa Besse Foundation directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.

Are donations to John And Melissa Besse Foundation tax-deductible?

John And Melissa Besse Foundation is registered as a tax-exempt nonprofit (EIN: 203497950). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

How much does the John And Melissa Besse Foundation CEO make?

John And Melissa Besse Foundation's highest-compensated officer earns $10 annually. The organization reported $893K in total revenue. Executive compensation data is disclosed in IRS 990 filings.

How does John And Melissa Besse Foundation compare to similar nonprofits?

With a transparency score of 90/100 (Excellent), John And Melissa Besse Foundation is above average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is John And Melissa Besse Foundation located?

John And Melissa Besse Foundation is headquartered in Wells, Michigan and files with the IRS under EIN 203497950. It is classified under NTEE code T22.

How many years of IRS 990 filings does John And Melissa Besse Foundation have?

John And Melissa Besse 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 $893K in total revenue.

Is the John And Melissa Besse Foundation financially stable?

Yes, the foundation is financially stable, consistently holding over $9 million in assets (e.g., $10,785,387 in 202312) and maintaining extremely low liabilities, often reported as $1.

Does the foundation pay its officers?

No, the foundation consistently reports 0% officer compensation across all available IRS 990 filings, indicating no salaries are paid to its executives.

How does the foundation's spending compare to its revenue?

The foundation's spending fluctuates relative to its revenue. In some years, like 202312, revenue ($499,424) exceeded expenses ($342,895), while in others, such as 201512, expenses ($1,307,704) significantly surpassed revenue ($382,332), suggesting it draws from its asset base for distributions.

Filing History

IRS 990 filing history for John And Melissa Besse Foundation showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), John And Melissa Besse Foundation's revenue has declined by 64.7%, moving from $1.4M to $499K. Total assets increased by 185.8% over the same period, from $3.8M to $10.8M. Total functional expenses rose by 66.1%, from $206K to $343K. In its most recent filing year (2023), John And Melissa Besse Foundation reported a surplus of $157K, with revenue exceeding expenses. The organization holds $1 in liabilities against $10.8M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $10.8M.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $499K $343K $10.8M $1 View 990
2022 $335K $55K $9.4M $1 View 990
2021 $741K $192K $11.5M $1
2020 $316K $229K $10.1M $1
2019 $472K $662K $8.9M $1 View 990
2015 $382K $1.3M $9.8M $1 View 990
2014 $597K $553K $10.7M $1 View 990
2013 $9.6M $3.0M $10.7M $0 View 990
2012 $456K $192K $4.0M $0 View 990
2011 $1.4M $206K $3.8M $0 View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $499K, expenses of $343K, and assets of $10.8M (revenue +49.2% year-over-year).
  • 2022: Revenue of $335K, expenses of $55K, and assets of $9.4M (revenue -54.9% year-over-year).
  • 2021: Revenue of $741K, expenses of $192K, and assets of $11.5M (revenue +134.6% year-over-year).
  • 2020: Revenue of $316K, expenses of $229K, and assets of $10.1M (revenue -33.0% year-over-year).
  • 2019: Revenue of $472K, expenses of $662K, and assets of $8.9M (revenue +23.4% year-over-year).
  • 2015: Revenue of $382K, expenses of $1.3M, and assets of $9.8M (revenue -36.0% year-over-year).
  • 2014: Revenue of $597K, expenses of $553K, and assets of $10.7M (revenue -93.8% year-over-year).
  • 2013: Revenue of $9.6M, expenses of $3.0M, and assets of $10.7M (revenue +2005.4% year-over-year).
  • 2012: Revenue of $456K, expenses of $192K, and assets of $4.0M (revenue -67.8% year-over-year).
  • 2011: Revenue of $1.4M, expenses of $206K, and assets of $3.8M.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for John And Melissa Besse Foundation:

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 John And Melissa Besse 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.

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