John And Susan Berding Familyfoundation
John And Susan Berding Familyfoundation maintains substantial assets with variable revenue and zero officer compensation.
EIN: 205909751 · Cincinnati, OH · NTEE: T22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $6.7M |
| Total Expenses | $833K |
| Program Spending | 85% |
| Net Assets | $6.1M |
| Transparency Score | 80/100 |
Is John And Susan Berding Familyfoundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
John And Susan Berding Familyfoundation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About John And Susan Berding Familyfoundation
John And Susan Berding Familyfoundation (EIN: 205909751) is a nonprofit organization based in Cincinnati, OH, classified under NTEE code T22. The organization reported total revenue of $6.7M and total assets of $7.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of John And Susan Berding Familyfoundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
John And Susan Berding Familyfoundation is a mid-size nonprofit that has been operating for 18 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -6.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $555K |
| Total Expenses | $833K |
| Surplus / Deficit | $-278,216 |
| Total Assets | $6.1M |
| Total Liabilities | $1 |
| Net Assets | $6.1M |
| Operating Margin | -50.1% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 87.6 months |
Financial Health Grade: B
In 2023, John And Susan Berding Familyfoundation reported a deficit of $278K with expenses exceeding revenue, holds 87.6 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 Susan Berding Familyfoundation's revenue has declined at a compound annual growth rate (CAGR) of -6.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +14.9% | +1224.7% | -4.4% |
| 2022 | +1381.9% | -74.6% | +7.1% |
| 2021 | -50.2% | -41.7% | -3.5% |
| 2020 | -60.9% | -29.6% | -5.5% |
| 2019 | -71.6% | +69.2% | -9.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
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 John And Susan Berding Familyfoundation with a Mission Score of 80 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: 15%
- programs: 85%
- fundraising: 0%
According to IRS 990 filings, John And Susan Berding Familyfoundation allocates its expenses as follows: admin: 15%, programs: 85%, fundraising: 0%. With 85% 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 $278K, with expenses exceeding revenue.
- 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, which is highly unusual and suggests a volunteer-led or externally managed structure for executive functions.
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 John And Susan Berding Familyfoundation's IRS 990 filings:
- Lack of detailed expense breakdown in summary data makes full spending efficiency assessment difficult.
Strengths
The following positive indicators were identified for John And Susan Berding Familyfoundation:
- Consistently strong asset base, peaking at $7,232,935, indicating financial stability.
- Zero officer compensation reported across all filings, suggesting efficient use of funds for leadership.
- Minimal liabilities ($0 or $1) consistently reported, indicating sound financial management and no significant debt.
- Long history of IRS 990 filings (10 filings), demonstrating consistent transparency.
Frequently Asked Questions about John And Susan Berding Familyfoundation
Is John And Susan Berding Familyfoundation a legitimate charity?
John And Susan Berding Familyfoundation (EIN: 205909751) is a registered tax-exempt nonprofit based in Ohio. Our AI analysis gives it a Mission Score of 80/100. It has 10 years of IRS 990 filings on record. Total revenue: $6.7M. 1 red flag identified. 4 strengths noted. Financial health grade: B.
How does John And Susan Berding Familyfoundation spend its money?
John And Susan Berding Familyfoundation directs 85% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to John And Susan Berding Familyfoundation tax-deductible?
John And Susan Berding Familyfoundation is registered as a tax-exempt nonprofit (EIN: 205909751). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does John And Susan Berding Familyfoundation compare to similar nonprofits?
With a transparency score of 80/100 (Excellent), John And Susan Berding Familyfoundation 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 Susan Berding Familyfoundation located?
John And Susan Berding Familyfoundation is headquartered in Cincinnati, Ohio and files with the IRS under EIN 205909751. It is classified under NTEE code T22.
How many years of IRS 990 filings does John And Susan Berding Familyfoundation have?
John And Susan Berding Familyfoundation 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 $6.7M in total revenue.
How does the foundation manage its administrative costs without officer compensation?
The consistent 0% officer compensation suggests that administrative functions might be handled by volunteers, board members without compensation, or through contracted services that are not categorized as officer compensation. Further detail in the full 990 would clarify this.
What is the primary source of the foundation's revenue fluctuations?
As a private foundation, revenue fluctuations are likely due to varying investment returns on its substantial assets and/or irregular large contributions or grants received.
What is the foundation's strategy for managing years where expenses exceed revenue, such as 2023?
In years where expenses ($833,483 in 2023) exceed revenue ($555,267), the foundation likely draws upon its significant asset base ($6,083,146 in 2023) to cover its grantmaking and operational costs, which is a common practice for endowed foundations.
Filing History
IRS 990 filing history for John And Susan Berding Familyfoundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), John And Susan Berding Familyfoundation's revenue has declined by 53%, moving from $1.2M to $555K. Total assets increased by 57.2% over the same period, from $3.9M to $6.1M. Total functional expenses rose by 261.5%, from $231K to $833K. In its most recent filing year (2023), John And Susan Berding Familyfoundation reported a deficit of $278K, with expenses exceeding revenue. The organization holds $1 in liabilities against $6.1M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $6.1M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $555K | $833K | $6.1M | $1 | — | — |
| 2022 | $483K | $63K | $6.4M | $1 | — | View 990 |
| 2021 | $33K | $248K | $5.9M | $1 | — | View 990 |
| 2020 | $66K | $425K | $6.2M | $1 | — | View 990 |
| 2019 | $168K | $605K | $6.5M | $1 | — | — |
| 2015 | $591K | $357K | $7.2M | $1 | — | View 990 |
| 2014 | $1.2M | $321K | $6.7M | $1 | — | View 990 |
| 2013 | $1.9M | $389K | $6.4M | $0 | — | View 990 |
| 2012 | $578K | $287K | $4.2M | $0 | — | View 990 |
| 2011 | $1.2M | $231K | $3.9M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $555K, expenses of $833K, and assets of $6.1M (revenue +14.9% year-over-year).
- 2022: Revenue of $483K, expenses of $63K, and assets of $6.4M (revenue +1381.9% year-over-year).
- 2021: Revenue of $33K, expenses of $248K, and assets of $5.9M (revenue -50.2% year-over-year).
- 2020: Revenue of $66K, expenses of $425K, and assets of $6.2M (revenue -60.9% year-over-year).
- 2019: Revenue of $168K, expenses of $605K, and assets of $6.5M (revenue -71.6% year-over-year).
- 2015: Revenue of $591K, expenses of $357K, and assets of $7.2M (revenue -49.5% year-over-year).
- 2014: Revenue of $1.2M, expenses of $321K, and assets of $6.7M (revenue -38.7% year-over-year).
- 2013: Revenue of $1.9M, expenses of $389K, and assets of $6.4M (revenue +229.8% year-over-year).
- 2012: Revenue of $578K, expenses of $287K, and assets of $4.2M (revenue -51.1% year-over-year).
- 2011: Revenue of $1.2M, expenses of $231K, and assets of $3.9M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for John And Susan Berding Familyfoundation:
Data Sources and Methodology
This transparency report for John And Susan Berding Familyfoundation 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.