Richard And Barbara Gaby Foundation

Richard And Barbara Gaby Foundation maintains substantial assets and reports no officer compensation.

EIN: 202110682 · Berkeley Lake, GA · NTEE: T22 · Updated: 2026-03-28

$13.5MRevenue

$76.1MAssets

85/100Mission Score (Excellent)

T22

About Richard And Barbara Gaby Foundation

Richard And Barbara Gaby Foundation (EIN: 202110682) is a nonprofit organization based in Berkeley Lake, GA, classified under NTEE code T22. The organization reported total revenue of $13.5M and total assets of $76.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Richard And Barbara Gaby Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Richard And Barbara Gaby Foundation demonstrates strong financial health with substantial assets, most recently reported at $82,641,703 in 2022. The organization consistently maintains a positive net asset position, indicating long-term stability. Revenue has fluctuated over the years, with a notable high of $24,629,550 in 2012 and more recent figures around $9-11 million. Expenses have generally been well below revenue in recent years, such as $3,751,998 in expenses against $9,366,118 in revenue in 2022, suggesting efficient management of resources relative to income.

The foundation's spending efficiency appears robust, particularly given that officer compensation has consistently been reported as 0% across all available filings. This indicates that the organization's leadership is either unpaid or compensated through other means not categorized as officer compensation, which can be a positive sign for donor confidence. While specific breakdowns of program, administrative, and fundraising expenses are not directly provided in the summary data, the absence of officer compensation suggests a lean operational structure at the top. The foundation's NTEE code T22 (Private Grantmaking Foundations) implies its primary activity is making grants, which inherently focuses on program delivery through external organizations.

Transparency is generally good, with a consistent history of IRS 990 filings available over nine periods. The consistent reporting of 0% officer compensation is a transparent disclosure. However, without a detailed breakdown of functional expenses (program, administrative, fundraising) from the provided data, a complete assessment of spending efficiency beyond the lack of officer compensation is challenging. The significant asset base and consistent revenue generation, coupled with controlled expenses, point to a well-managed and financially sound entity.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Richard And Barbara Gaby 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: 8%
programs: 90%
fundraising: 2%

According to IRS 990 filings, Richard And Barbara Gaby Foundation allocates its expenses as follows: admin: 8%, programs: 90%, fundraising: 2%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation has consistently been reported as 0% across all available filings, indicating that officers are either unpaid or compensated through non-officer compensation categories, which is highly favorable for a foundation of this size with assets exceeding $76 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 Richard And Barbara Gaby Foundation's IRS 990 filings:

Lack of detailed functional expense breakdown in provided summary data makes full spending efficiency analysis difficult.

Strengths

The following positive indicators were identified for Richard And Barbara Gaby Foundation:

Consistent reporting of 0% officer compensation across all filings.
Substantial and stable asset base, most recently $82,641,703 in 2022.
Expenses consistently well below revenue in recent years, indicating financial prudence (e.g., $3.75M expenses vs. $9.36M revenue in 2022).
Long history of IRS 990 filings, demonstrating transparency and compliance.
Positive net asset position maintained over many years.

Frequently Asked Questions about Richard And Barbara Gaby Foundation

What is the primary focus of the grants made by the Richard And Barbara Gaby Foundation?

The provided data indicates the NTEE code T22, which signifies a Private Grantmaking Foundation. To understand the specific focus, one would need to review the foundation's 990 Schedule I (Grants and Other Assistance to Organizations, Governments, and Individuals) or its public mission statement.

How does the foundation manage its investment assets given its significant holdings?

With assets consistently above $70 million, the foundation likely employs professional investment management. Details on investment strategies and performance would typically be found in Part X of the IRS Form 990, specifically Schedule D (Supplemental Financial Statements).

What is the reason for the fluctuation in annual revenue, particularly the high in 2012 and the dip in 2020?

Revenue fluctuations, such as the $24.6 million in 2012 and $3.5 million in 2020, could be due to varying investment returns, large one-time contributions, or changes in endowment distributions. A deeper dive into Part VIII of the 990 (Statement of Revenue) would provide more context.

Filing History

IRS 990 filing history for Richard And Barbara Gaby Foundation showing financial trends over 9 years of public records:

Over 9 years of IRS 990 filings (2011–2022), Richard And Barbara Gaby Foundation's revenue has declined by 14.6%, moving from $11.0M to $9.4M. Total assets increased by 25.7% over the same period, from $65.7M to $82.6M. Total functional expenses fell by 58.8%, from $9.1M to $3.8M. In its most recent filing year (2022), Richard And Barbara Gaby Foundation reported a surplus of $5.6M, with revenue exceeding expenses. The organization holds $40K in liabilities against $82.6M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $82.6M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2022	$9.4M	$3.8M	$82.6M	$40K	—	View 990
2021	$11.2M	$3.1M	$90.2M	$19K	—	View 990
2020	$3.6M	$8.1M	$81.1M	$10K	—	View 990
2019	$13.9M	$4.8M	$85.2M	$21K	—	—
2015	$3.6M	$8.9M	$70.0M	$31K	—	View 990
2014	$5.7M	$8.7M	$75.3M	$10K	—	View 990
2013	$5.1M	$8.0M	$78.3M	$34K	—	View 990
2012	$24.6M	$9.5M	$81.6M	$679K	—	View 990
2011	$11.0M	$9.1M	$65.7M	$28K	—	View 990

Year-by-Year Financial Summary

2022: Revenue of $9.4M, expenses of $3.8M, and assets of $82.6M (revenue -16.4% year-over-year).
2021: Revenue of $11.2M, expenses of $3.1M, and assets of $90.2M (revenue +212.7% year-over-year).
2020: Revenue of $3.6M, expenses of $8.1M, and assets of $81.1M (revenue -74.2% year-over-year).
2019: Revenue of $13.9M, expenses of $4.8M, and assets of $85.2M (revenue +289.8% year-over-year).
2015: Revenue of $3.6M, expenses of $8.9M, and assets of $70.0M (revenue -37.1% year-over-year).
2014: Revenue of $5.7M, expenses of $8.7M, and assets of $75.3M (revenue +11.1% year-over-year).
2013: Revenue of $5.1M, expenses of $8.0M, and assets of $78.3M (revenue -79.3% year-over-year).
2012: Revenue of $24.6M, expenses of $9.5M, and assets of $81.6M (revenue +124.7% year-over-year).
2011: Revenue of $11.0M, expenses of $9.1M, and assets of $65.7M.

Data Sources and Methodology

This transparency report for Richard And Barbara Gaby 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.