Artemis Gaia Foundation C/o Sarah Macleod

Nonprofit profile at a glance

EIN
454030254
IRS 990-PF coverage
2015–2016
Forms available
Form 990-PF 2016
Location
Seattle, WA, USA
Phone
9709252496
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$52,810
Expenses
$74,432

Source: IRS Form 990-PF. Selected filing: tax year 2016. Amounts in USD.

Overview

Mission

Professional Societies, Associations

What it reported funding in 2016

The foundation reported 4 grants totaling $57,500. The stated grant purposes included to support the efforts of fighting ovarian cancer., to support the goal of supporting childhood disability and the affected families., and for the furtherance of the arts and seattle symphony, plus 1 other reported purpose.

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 78% of its reported charitable disbursements as grants.

The verdict

MIXED - The filed numbers largely add up and the filing identifies who received its grants. Assets provide a limited cushion relative to annual grants and the available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 77
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 13

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 77.3%; rating input score 77; 55th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

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: 8; rating input score 100

Endowment Health

  • Endowment-health comparison: 0.02; rating input score 13; 13th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 13th percentile for endowment coverage
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2015 to 2016
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Endowment Health: Endowment-health comparison scored 13/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.