Leon And Toby Cooperman Family Foundation
Leon And Toby Cooperman Family Foundation consistently grows assets and directs all reported expenses to programs, with no officer compensation.
EIN: 133102941 · Boca Raton, FL · Updated: 2026-03-28
Is Leon And Toby Cooperman Family Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Leon And Toby Cooperman Family Foundation directs 100% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Leon And Toby Cooperman Family Foundation
Leon And Toby Cooperman Family Foundation (EIN: 133102941) is a nonprofit organization based in Boca Raton, FL. The organization reported total revenue of $188.7M and total assets of $580.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Leon And Toby Cooperman Family Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Leon And Toby Cooperman Family Foundation is a major nonprofit that has been operating for 44 years, with 10 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 1.5%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $38.4M |
| Total Expenses | $20.4M |
| Surplus / Deficit | +$18.0M |
| Total Assets | $433.7M |
| Total Liabilities | $599K |
| Net Assets | $433.1M |
| Operating Margin | 46.8% |
| Debt-to-Asset Ratio | 0.1% |
| Months of Reserves | 254.5 months |
Financial Health Grade: A
In 2024, Leon And Toby Cooperman Family Foundation reported a surplus of $18.0M with revenue exceeding expenses, holds 254.5 months of operating reserves (strong position), has a debt-to-asset ratio of 0.1% (very low leverage).
Financial Trends
Over 10 years of filings (2012–2024), Leon And Toby Cooperman Family Foundation's revenue has grown at a compound annual growth rate (CAGR) of 1.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -25.7% | -43.4% | +4.5% |
| 2023 | +79.4% | +20.4% | +3.9% |
| 2022 | +49.0% | +28.9% | -0.3% |
| 2021 | -52.7% | -2.4% | -2.1% |
| 2020 | -9.0% | +51.2% | +30.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1982 |
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 Leon And Toby Cooperman Family 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: 0%
- programs: 100%
- fundraising: 0%
According to IRS 990 filings, Leon And Toby Cooperman Family Foundation allocates its expenses as follows: admin: 0%, programs: 100%, fundraising: 0%. With 100% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $18.0M, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers are compensated directly by the foundation. This suggests a highly efficient operational model where leadership may be volunteer-based or compensated through other entities, allowing nearly all expenses to be directed towards the foundation's charitable programs.
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 Leon And Toby Cooperman Family Foundation's IRS 990 filings:
- NTEE Code is unknown, which can make it harder to categorize its specific programmatic focus.
Strengths
The following positive indicators were identified for Leon And Toby Cooperman Family Foundation:
- Strong asset growth, from $147M in 2012 to $580M currently.
- 100% of reported expenses directed to programs, with no officer compensation.
- Consistent revenue generation and healthy surpluses in most years.
- Long history of consistent IRS 990 filings, indicating transparency.
Frequently Asked Questions about Leon And Toby Cooperman Family Foundation
Is Leon And Toby Cooperman Family Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Leon And Toby Cooperman Family Foundation (EIN: 133102941) some concerns. Mission Score: 95/100. 1 red flag identified, 4 strengths noted.
How does Leon And Toby Cooperman Family Foundation spend its money?
Leon And Toby Cooperman Family Foundation directs 100% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Leon And Toby Cooperman Family Foundation tax-deductible?
Leon And Toby Cooperman Family Foundation is registered as a tax-exempt nonprofit (EIN: 133102941). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is the Leon And Toby Cooperman Family Foundation a good charity?
Yes, based on the available IRS 990 data, the Leon And Toby Cooperman Family Foundation appears to be a very good charity. It consistently directs 100% of its reported expenses to programs (as no officer compensation is reported), maintains strong financial health with growing assets, and demonstrates consistent philanthropic activity.
How has the foundation's asset base changed over time?
The foundation's assets have grown substantially, from $147,226,540 in 2012 to $580,603,240 currently, indicating strong financial stewardship and growth in its endowment.
What is the foundation's spending efficiency?
The foundation exhibits extremely high spending efficiency, with 100% of its reported expenses allocated to program services, as there is no officer compensation reported in any of the filings.
Filing History
IRS 990 filing history for Leon And Toby Cooperman Family Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2012–2024), Leon And Toby Cooperman Family Foundation's revenue has grown by 20.1%, moving from $32.0M to $38.4M. Total assets increased by 194.6% over the same period, from $147.2M to $433.7M. Total functional expenses rose by 150.2%, from $8.2M to $20.4M. In its most recent filing year (2024), Leon And Toby Cooperman Family Foundation reported a surplus of $18.0M, with revenue exceeding expenses. The organization holds $599K in liabilities against $433.7M in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $433.1M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $38.4M | $20.4M | $433.7M | $599K | — | View 990 |
| 2023 | $51.7M | $36.1M | $415.1M | $1 | — | View 990 |
| 2022 | $28.8M | $30.0M | $399.5M | $1 | — | View 990 |
| 2021 | $19.3M | $23.3M | $400.7M | $1 | — | — |
| 2020 | $40.9M | $23.9M | $409.3M | $1 | — | View 990 |
| 2016 | $44.9M | $15.8M | $313.2M | $1 | — | View 990 |
| 2015 | $63.1M | $19.3M | $287.0M | $0 | — | View 990 |
| 2014 | $108.3M | $20.7M | $243.4M | $0 | — | View 990 |
| 2013 | $60.1M | $9.8M | $196.4M | $0 | — | View 990 |
| 2012 | $32.0M | $8.2M | $147.2M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $38.4M, expenses of $20.4M, and assets of $433.7M (revenue -25.7% year-over-year).
- 2023: Revenue of $51.7M, expenses of $36.1M, and assets of $415.1M (revenue +79.4% year-over-year).
- 2022: Revenue of $28.8M, expenses of $30.0M, and assets of $399.5M (revenue +49.0% year-over-year).
- 2021: Revenue of $19.3M, expenses of $23.3M, and assets of $400.7M (revenue -52.7% year-over-year).
- 2020: Revenue of $40.9M, expenses of $23.9M, and assets of $409.3M (revenue -9.0% year-over-year).
- 2016: Revenue of $44.9M, expenses of $15.8M, and assets of $313.2M (revenue -28.8% year-over-year).
- 2015: Revenue of $63.1M, expenses of $19.3M, and assets of $287.0M (revenue -41.8% year-over-year).
- 2014: Revenue of $108.3M, expenses of $20.7M, and assets of $243.4M (revenue +80.4% year-over-year).
- 2013: Revenue of $60.1M, expenses of $9.8M, and assets of $196.4M (revenue +87.8% year-over-year).
- 2012: Revenue of $32.0M, expenses of $8.2M, and assets of $147.2M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Leon And Toby Cooperman Family Foundation:
Data Sources and Methodology
This transparency report for Leon And Toby Cooperman Family 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.