Alumni CAP Foundation

Nonprofit profile at a glance

EIN
823375866
IRS 990-PF coverage
2022–2022
Forms available
Form 990-PF 2022
Location
Loveland, CO, USA
Rating
50
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$31,904
Expenses
$33,391

Source: IRS Form 990-PF. Selected filing: tax year 2022. Amounts in USD.

Overview

Mission

Alumni CAP Foundation is a nonprofit. Location: Loveland, CO. EIN 823375866. Tax year 2022 Form 990-PF reports $31.9K revenue and $33.4K expenses.

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Direct operator. The foundation carried out 100% of its reported charitable disbursements directly.

The verdict

MIXED - A large share of available resources goes to charitable grants and the filed numbers largely add up. A relatively small share of spending goes to grants and the available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 0
  • Transparency: NotEnoughData
  • Compliance: 100
  • Endowment Health: NotEnoughData

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 95th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 0%; rating input score 0; 21st percentile among comparable filings

Transparency

  • Grant recipient disclosure: Limited

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: Filed investments detail
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Cost Efficiency: Grant expense ratio scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.