Consult Atlas Foundation

Nonprofit profile at a glance

EIN
934435012
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Goodyear, AZ, USA
Phone
4259005999
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$1,552,914
Expenses
$1,464,322
Assets
$96,634
Liabilities
$1,500

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Michael Kapoustin (Chief Executive Officer)

Highest reported compensation

  • Piyush Agnihotri (Chief Legal Officer): $21,951 total reported compensation
  • Aditya Bhatt (Chief Financial Officier): $14,734 total reported compensation
  • Kandil Lad (Chief Operating Officer): $13,576 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Foundation conducts applied research integrating large language models LLMs and generative AI to automate compliance licensing and reporting in healthcare. Practical consulting projects provide real-world data to train these systems. The organizations research incorporates patented AI technologies developed by its founder to reduce human error improve regulatory adherence and enhance safe remote monitoring of patients and caregivers.

What it reported doing in 2025

The Foundation operated pilot engagements to gather real-world data for training and evaluation of large language models used in licensing and regulatory documentation. More than 400 member agencies and consultants used the AI platform to complete applications and monitor compliance checklists producing datasets that improved model prompt accuracy and error-rate reduction. All costs represent research and program service expenses.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 100
  • Accountability: 31
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.3%; rating input score 79
  • Program expense ratio: 84.1%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.7%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.07; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 104.6% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 112.9% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 174.6% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 79.3% of revenue deployed · 84.1% of spending went to programs
  • Governance: 0 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $22K · 5 people listed
  • Highest-paid contractors: 1 contractor listed · $135K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.