Calder Foundation

Nonprofit profile at a glance

EIN
133466986
IRS 990-PF coverage
2010–2024
Forms available
Form 990-PF 2024
Location
New York, NY, USA
Phone
2123342424
Rating
80
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$14,065,925
Expenses
$4,723,814

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Calder Foundation is a nonprofit. Location: New York, NY. EIN 133466986. Tax year 2024 Form 990-PF reports $14.1M revenue and $4.7M expenses.

What it reported funding in 2024

The foundation reported 4 grants totaling $208,547. The stated grant purposes included gift/donation of property: description - alexander calder, original work of art, "untitled," 1971, gouache and ink on paper.book value - $35,000method for book value - recorded at the donation value when contrbuted to calder foundationmethod for fair market value - comparable salesdate of gift - 07/02/2025the calder foundation donated the artist's, alexander calder, original work of art, "untitled," 1971, gouache and ink on paper, to the foundation beyeler to be sold at the beyeler foundation's summer night's gala auction held on september 6, 2025. the proceeds from the auction are to support the beyeler museum's wide-ranging exhibition program. the grant is intended exclusively to further charitable and educational purposes described in section 170(c)(2)(b), gift/donation of property: description - alexander calder, (1898-1976), broche a la croix de lorraine. lorraine cross brooch, c.1942 silver and steel wire.book value - $65,000method for book value - recorded at the donation value when contrbuted to calder foundationmethod for fair market value - comparable salesdate of gift - 07/02/2025calder foundation donated an exceptional work lorraine cross brooch by alexander calder in honor of mr. alfred pacquement to enrich the musee de l'armee's collections in perfect harmony and complementarity with their acquisition of france forever mobile, a piece of major heritage interest in 2020. this donation was made following the favorable opinion issued by musee de l'armee's conservation committee on december 07, 2023 and the favorable opinion issued by the scientific collections committee on march 21, 2024., and la tortuga viva, turtle sanctuary at playa viva. the replacement atv for the marine life., plus 1 other reported purpose.

Operating model

Revenue model
Donor-supported. 91% of the foundation's positive operating resources came from contributions.
Distribution model
Direct operator. The foundation carried out 94% of its reported charitable disbursements directly.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filing identifies who received its grants. A relatively small share of spending goes to grants and the filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 4
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 98

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 96th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 4.4%; rating input score 4; 7th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • 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: Fail
    • 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: 1,716.4; rating input score 98; 98th 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
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 98th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 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.

  • High — Cost Efficiency: Grant expense ratio scored 4/100.
  • Review — Compliance: Part VII-B activity disclosures: Grants to organizations not reported.