Louis Calder Foundation
Louis Calder Foundation consistently maintains strong assets and zero officer compensation, focusing on grant-making.
EIN: 136015562 · Denver, CO · Updated: 2026-03-28
Is Louis Calder Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Louis Calder Foundation directs 100% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Louis Calder Foundation
Louis Calder Foundation (EIN: 136015562) is a nonprofit organization based in Denver, CO. The organization reported total revenue of $47.8M and total assets of $194.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Louis Calder Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Louis Calder Foundation is a large nonprofit that has been operating for 73 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $11.7M |
| Total Expenses | $10.9M |
| Surplus / Deficit | +$776K |
| Total Assets | $171.4M |
| Total Liabilities | $1 |
| Net Assets | $171.4M |
| Operating Margin | 6.6% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 188.3 months |
Financial Health Grade: A
In 2023, Louis Calder Foundation reported a surplus of $776K with revenue exceeding expenses, holds 188.3 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), Louis Calder Foundation's revenue has grown at a compound annual growth rate (CAGR) of 1.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -26.5% | -5.2% | +0.6% |
| 2022 | -27.7% | -5.1% | -21.2% |
| 2021 | +87.8% | +9.5% | +14.8% |
| 2020 | -20.3% | +13.7% | +2.5% |
| 2019 | -9.7% | -3.4% | +13.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1953 |
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 Louis Calder 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, Louis Calder 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 (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $776K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The Louis Calder Foundation consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to officers. This is highly unusual for an organization of its size with assets exceeding $170 million, suggesting either a volunteer-led executive team or compensation being categorized differently, though the 990s explicitly state zero.
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 Louis Calder Foundation's IRS 990 filings:
- Unusually low (zero) reported officer compensation for an organization of this asset size, which might warrant further investigation into how management is compensated or structured.
Strengths
The following positive indicators were identified for Louis Calder Foundation:
- Consistent financial health with revenues exceeding expenses in most years.
- Strong and growing asset base, indicating long-term sustainability.
- Zero reported officer compensation, suggesting high efficiency in directing funds to mission.
- Minimal liabilities, indicating a very low financial risk profile.
- Consistent IRS 990 filing history, demonstrating transparency.
Frequently Asked Questions about Louis Calder Foundation
Is Louis Calder Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Louis Calder Foundation (EIN: 136015562) some concerns. Mission Score: 95/100. 1 red flag identified, 5 strengths noted.
How does Louis Calder Foundation spend its money?
Louis Calder Foundation directs 100% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Louis Calder Foundation tax-deductible?
Louis Calder Foundation is registered as a tax-exempt nonprofit (EIN: 136015562). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is the Louis Calder Foundation a good charity?
Based on the available IRS 990 data, the Louis Calder Foundation appears to be a very effective and financially sound grant-making organization. They consistently maintain strong assets, manage expenses well below revenue, and report zero officer compensation, indicating a high dedication of resources to their programmatic mission.
How does the Louis Calder Foundation manage its administrative costs?
The foundation appears to manage administrative costs exceptionally well, particularly regarding executive compensation, which is reported as $0 across all filings. This suggests a highly lean operational structure, with virtually all expenses likely directed towards grants and essential operational overhead, rather than high salaries.
What is the trend in the foundation's assets?
The foundation's assets have shown a strong upward trend over the past decade, growing from $146.5 million in 2011 to $171.3 million in 2023, with a peak of $216.2 million in 2021. This indicates robust financial stewardship and growth in its endowment.
Filing History
IRS 990 filing history for Louis Calder Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Louis Calder Foundation's revenue has grown by 12.8%, moving from $10.4M to $11.7M. Total assets increased by 17% over the same period, from $146.5M to $171.4M. Total functional expenses rose by 25.8%, from $8.7M to $10.9M. In its most recent filing year (2023), Louis Calder Foundation reported a surplus of $776K, with revenue exceeding expenses. The organization holds $1 in liabilities against $171.4M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $171.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $11.7M | $10.9M | $171.4M | $1 | — | — |
| 2022 | $15.9M | $11.5M | $170.4M | $1 | — | View 990 |
| 2021 | $22.0M | $12.1M | $216.3M | $1 | — | — |
| 2020 | $11.7M | $11.1M | $188.5M | $1 | — | View 990 |
| 2019 | $14.7M | $9.7M | $183.8M | $1 | — | View 990 |
| 2015 | $16.3M | $10.1M | $161.9M | $0 | — | View 990 |
| 2014 | $9.1M | $9.9M | $168.7M | $0 | — | View 990 |
| 2013 | $11.0M | $9.3M | $166.5M | $0 | — | View 990 |
| 2012 | $9.6M | $8.6M | $152.4M | $0 | — | View 990 |
| 2011 | $10.4M | $8.7M | $146.5M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $11.7M, expenses of $10.9M, and assets of $171.4M (revenue -26.5% year-over-year).
- 2022: Revenue of $15.9M, expenses of $11.5M, and assets of $170.4M (revenue -27.7% year-over-year).
- 2021: Revenue of $22.0M, expenses of $12.1M, and assets of $216.3M (revenue +87.8% year-over-year).
- 2020: Revenue of $11.7M, expenses of $11.1M, and assets of $188.5M (revenue -20.3% year-over-year).
- 2019: Revenue of $14.7M, expenses of $9.7M, and assets of $183.8M (revenue -9.7% year-over-year).
- 2015: Revenue of $16.3M, expenses of $10.1M, and assets of $161.9M (revenue +79.0% year-over-year).
- 2014: Revenue of $9.1M, expenses of $9.9M, and assets of $168.7M (revenue -17.4% year-over-year).
- 2013: Revenue of $11.0M, expenses of $9.3M, and assets of $166.5M (revenue +14.3% year-over-year).
- 2012: Revenue of $9.6M, expenses of $8.6M, and assets of $152.4M (revenue -7.1% year-over-year).
- 2011: Revenue of $10.4M, expenses of $8.7M, and assets of $146.5M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Louis Calder Foundation:
Data Sources and Methodology
This transparency report for Louis Calder 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.