Moodys Foundation
Moodys Foundation consistently spends more than its annual revenue, relying on prior funding or endowment.
EIN: 134200757 · New York, NY · NTEE: T21 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $11.4M |
| Total Expenses | $5.5M |
| Program Spending | 90% |
| CEO/Top Officer Pay | $6 |
| Net Assets | $12.6M |
| Transparency Score | 85/100 |
Is Moodys Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Moodys Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Moodys Foundation
Moodys Foundation (EIN: 134200757) is a nonprofit organization based in New York, NY, classified under NTEE code T21. The organization reported total revenue of $11.4M and total assets of $18.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Moodys Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Moodys Foundation is a large nonprofit that has been operating for 24 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -16.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $577K |
| Total Expenses | $5.5M |
| Surplus / Deficit | $-4,908,138 |
| Total Assets | $12.6M |
| Total Liabilities | $1 |
| Net Assets | $12.6M |
| Operating Margin | -850.6% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 27.6 months |
Financial Health Grade: B
In 2023, Moodys Foundation reported a deficit of $4.9M with expenses exceeding revenue, holds 27.6 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), Moodys Foundation's revenue has declined at a compound annual growth rate (CAGR) of -16.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +208.5% | -11.3% | -28.0% |
| 2022 | -98.8% | +39.5% | -25.5% |
| 2021 | +45.2% | -18.5% | +97.0% |
| 2020 | +6408.7% | +15.1% | +87.9% |
| 2019 | +748.5% | -30.9% | -27.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2002 |
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 Moodys Foundation with a Mission Score of 85 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: 5%
- programs: 90%
- fundraising: 5%
According to IRS 990 filings, Moodys Foundation allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. 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 $4.9M, 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 officers receive compensation directly from the foundation, which is highly favorable for a foundation of its size with assets ranging from $6 million to $23 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 Moodys Foundation's IRS 990 filings:
- Consistent annual revenue significantly lower than expenses, indicating reliance on external funding or endowment drawdowns rather than self-sufficiency from annual contributions.
Strengths
The following positive indicators were identified for Moodys Foundation:
- Zero reported officer compensation across all filings, demonstrating excellent fiscal responsibility regarding executive pay.
- Consistently low liabilities ($0 or $1), indicating strong financial management and minimal debt.
- Substantial asset base (e.g., $18,837,164 latest assets) provides a strong foundation for its philanthropic activities.
- Likely high program spending ratio, typical for a corporate foundation primarily focused on grant-making.
Frequently Asked Questions about Moodys Foundation
Is Moodys Foundation a legitimate charity?
Moodys Foundation (EIN: 134200757) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $11.4M. 1 red flag identified. 4 strengths noted. Financial health grade: B.
How does Moodys Foundation spend its money?
Moodys Foundation directs 90% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Moodys Foundation tax-deductible?
Moodys Foundation is registered as a tax-exempt nonprofit (EIN: 134200757). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Moodys Foundation CEO make?
Moodys Foundation's highest-compensated officer earns $6 annually. The organization reported $11.4M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Moodys Foundation's spending goes to programs?
Moodys Foundation directs 90% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Moodys Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Moodys Foundation is above average for NTEE category T21 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Moodys Foundation located?
Moodys Foundation is headquartered in New York, New York and files with the IRS under EIN 134200757. It is classified under NTEE code T21.
How many years of IRS 990 filings does Moodys Foundation have?
Moodys 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 $11.4M in total revenue.
How does Moodys Foundation fund its operations given the consistent revenue deficits?
The foundation likely relies on substantial contributions from its corporate parent, Moodys Corporation, or draws from an endowment to cover its annual expenses, as evidenced by periods like 2023 where expenses ($5,485,192) significantly exceeded revenue ($577,054).
What is the primary purpose of Moodys Foundation's expenditures?
Given the NTEE code T21 (Corporate Foundations) and the consistent high expenses with zero officer compensation, it is highly probable that the majority of expenditures are in the form of grants to other non-profit organizations, aligning with a typical corporate foundation's philanthropic mission.
Is the Moodys Foundation financially stable despite the revenue-expense imbalance?
Yes, the foundation appears financially stable, as indicated by its substantial assets (e.g., $18,837,164 latest assets, and a high of $23,503,838 in 2021) and minimal liabilities ($0 or $1 across all filings), suggesting it has sufficient reserves to cover its grant-making activities.
Filing History
IRS 990 filing history for Moodys Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Moodys Foundation's revenue has declined by 88.5%, moving from $5.0M to $577K. Total assets increased by 14.9% over the same period, from $11.0M to $12.6M. Total functional expenses rose by 19.3%, from $4.6M to $5.5M. In its most recent filing year (2023), Moodys Foundation reported a deficit of $4.9M, with expenses exceeding revenue. The organization holds $1 in liabilities against $12.6M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $12.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $577K | $5.5M | $12.6M | $1 | — | View 990 |
| 2022 | $187K | $6.2M | $17.5M | $1 | — | View 990 |
| 2021 | $16.0M | $4.4M | $23.5M | $1 | — | — |
| 2020 | $11.0M | $5.4M | $11.9M | $1 | — | — |
| 2019 | $169K | $4.7M | $6.3M | $0 | — | View 990 |
| 2015 | $20K | $6.8M | $8.8M | $0 | — | View 990 |
| 2014 | $4.0M | $7.2M | $15.6M | $0 | — | View 990 |
| 2013 | $8.0M | $5.5M | $18.8M | $0 | — | View 990 |
| 2012 | $10.0M | $4.7M | $16.3M | $0 | — | View 990 |
| 2011 | $5.0M | $4.6M | $11.0M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $577K, expenses of $5.5M, and assets of $12.6M (revenue +208.5% year-over-year).
- 2022: Revenue of $187K, expenses of $6.2M, and assets of $17.5M (revenue -98.8% year-over-year).
- 2021: Revenue of $16.0M, expenses of $4.4M, and assets of $23.5M (revenue +45.2% year-over-year).
- 2020: Revenue of $11.0M, expenses of $5.4M, and assets of $11.9M (revenue +6408.7% year-over-year).
- 2019: Revenue of $169K, expenses of $4.7M, and assets of $6.3M (revenue +748.5% year-over-year).
- 2015: Revenue of $20K, expenses of $6.8M, and assets of $8.8M (revenue -99.5% year-over-year).
- 2014: Revenue of $4.0M, expenses of $7.2M, and assets of $15.6M (revenue -49.8% year-over-year).
- 2013: Revenue of $8.0M, expenses of $5.5M, and assets of $18.8M (revenue -19.9% year-over-year).
- 2012: Revenue of $10.0M, expenses of $4.7M, and assets of $16.3M (revenue +99.6% year-over-year).
- 2011: Revenue of $5.0M, expenses of $4.6M, and assets of $11.0M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Moodys Foundation:
Data Sources and Methodology
This transparency report for Moodys 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.