Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation
Dekay Foundation consistently spends more than annual revenue while maintaining stable $30M asset base.
EIN: 136203234 · Chicago, IL · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $12.1M |
| Total Expenses | $2.3M |
| Program Spending | 80% |
| Net Assets | $29.8M |
| Transparency Score | 70/100 |
Is Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation
Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation (EIN: 136203234) is a nonprofit organization based in Chicago, IL. The organization reported total revenue of $12.1M and total assets of $29.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation is a large nonprofit that has been operating for 56 years, with 12 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of 2.6%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.1M |
| Total Expenses | $2.3M |
| Surplus / Deficit | $-189,571 |
| Total Assets | $29.8M |
| Total Liabilities | $1 |
| Net Assets | $29.8M |
| Operating Margin | -9.0% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 155.2 months |
Financial Health Grade: B
In 2024, Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation reported a deficit of $190K with expenses exceeding revenue, holds 155.2 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 12 years of filings (2011–2024), Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation's revenue has grown at a compound annual growth rate (CAGR) of 2.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -13.3% | -10.6% | -0.8% |
| 2023 | +4.2% | +9.4% | -0.5% |
| 2022 | -0.2% | +8.8% | +-0.0% |
| 2021 | -19.9% | +13.7% | +0.6% |
| 2020 | -4.6% | -3.0% | +3.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1970 |
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 Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 80%
- fundraising: 0%
According to IRS 990 filings, Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation allocates its expenses as follows: admin: 20%, programs: 80%, fundraising: 0%. With 80% 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 deficit of $190K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to officers, which is a positive sign for resource allocation.
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 Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation's IRS 990 filings:
- Consistent spending exceeding annual revenue, though likely managed through endowment drawdowns.
- Lack of detailed expense breakdown (program, admin, fundraising) in provided data.
- Unknown NTEE code, limiting understanding of specific charitable purpose.
Strengths
The following positive indicators were identified for Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation:
- Highly stable asset base, consistently around $30 million.
- Minimal liabilities, consistently reported as $0 or $1.
- No reported officer compensation, indicating efficient use of funds regarding executive pay.
- Extensive filing history (12 filings) demonstrating consistent reporting.
Frequently Asked Questions about Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation
Is Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation a legitimate charity?
Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation (EIN: 136203234) is a registered tax-exempt nonprofit based in Illinois. Our AI analysis gives it a Mission Score of 70/100. It has 12 years of IRS 990 filings on record. Total revenue: $12.1M. 3 red flags identified. 4 strengths noted. Financial health grade: B.
How does Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation spend its money?
Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation directs 80% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation tax-deductible?
Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation is registered as a tax-exempt nonprofit (EIN: 136203234). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation located?
Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation is headquartered in Chicago, Illinois and files with the IRS under EIN 136203234.
How many years of IRS 990 filings does Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation have?
Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation has 12 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 $12.1M in total revenue.
What is the specific mission or program area of the Dekay Foundation?
The NTEE code is unknown, and the provided data does not specify the foundation's mission or the types of programs it supports.
How does the foundation manage to spend more than its revenue while maintaining stable assets?
The foundation likely draws from its investment portfolio (endowment) to cover the difference between its annual revenue and expenses, a common practice for private foundations.
What are the detailed expense categories (program, administrative, fundraising) for the foundation?
The provided data does not include a detailed breakdown of expenses into program, administrative, and fundraising categories, making it difficult to assess spending efficiency precisely.
Filing History
IRS 990 filing history for Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2024), Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation's revenue has grown by 40%, moving from $1.5M to $2.1M. Total assets increased by 3.2% over the same period, from $28.9M to $29.8M. Total functional expenses rose by 59.6%, from $1.4M to $2.3M. In its most recent filing year (2024), Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation reported a deficit of $190K, with expenses exceeding revenue. The organization holds $1 in liabilities against $29.8M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $29.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $2.1M | $2.3M | $29.8M | $1 | — | View 990 |
| 2023 | $2.4M | $2.6M | $30.1M | $1 | — | View 990 |
| 2022 | $2.3M | $2.4M | $30.2M | $1 | — | View 990 |
| 2021 | $2.3M | $2.2M | $30.2M | $1 | — | View 990 |
| 2020 | $2.9M | $1.9M | $30.0M | $0 | — | View 990 |
| 2019 | $3.1M | $2.0M | $29.0M | $0 | — | View 990 |
| 2016 | $859K | $2.0M | $28.1M | $0 | — | View 990 |
| 2015 | $2.1M | $1.9M | $29.2M | $0 | — | View 990 |
| 2014 | $1.8M | $1.9M | $29.0M | $0 | — | View 990 |
| 2013 | $1.0M | $1.3M | $29.1M | $0 | — | View 990 |
| 2012 | $1.8M | $1.3M | $29.4M | $0 | — | View 990 |
| 2011 | $1.5M | $1.4M | $28.9M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $2.1M, expenses of $2.3M, and assets of $29.8M (revenue -13.3% year-over-year).
- 2023: Revenue of $2.4M, expenses of $2.6M, and assets of $30.1M (revenue +4.2% year-over-year).
- 2022: Revenue of $2.3M, expenses of $2.4M, and assets of $30.2M (revenue -0.2% year-over-year).
- 2021: Revenue of $2.3M, expenses of $2.2M, and assets of $30.2M (revenue -19.9% year-over-year).
- 2020: Revenue of $2.9M, expenses of $1.9M, and assets of $30.0M (revenue -4.6% year-over-year).
- 2019: Revenue of $3.1M, expenses of $2.0M, and assets of $29.0M (revenue +258.0% year-over-year).
- 2016: Revenue of $859K, expenses of $2.0M, and assets of $28.1M (revenue -58.4% year-over-year).
- 2015: Revenue of $2.1M, expenses of $1.9M, and assets of $29.2M (revenue +13.4% year-over-year).
- 2014: Revenue of $1.8M, expenses of $1.9M, and assets of $29.0M (revenue +73.7% year-over-year).
- 2013: Revenue of $1.0M, expenses of $1.3M, and assets of $29.1M (revenue -40.8% year-over-year).
- 2012: Revenue of $1.8M, expenses of $1.3M, and assets of $29.4M (revenue +17.3% year-over-year).
- 2011: Revenue of $1.5M, expenses of $1.4M, and assets of $28.9M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Tr U Article 2 Uwo Helen M Dekay Fbo Dekay Foundation:
Data Sources and Methodology
This transparency report for Tr U Article 2 Uwo Helen M Dekay Fbo Dekay 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.