Cotsen Foundation for the Art of Teaching

Nonprofit profile at a glance

EIN
953953038
IRS 990-PF coverage
2010–2024
Forms available
Form 990-PF 2024, Form 990-T 2024
Location
Los Angeles, CA, USA
Phone
3108260504
Rating
87
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$17,927,275
Expenses
$15,932,607

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

Overview

Mission

Cotsen Foundation for the Art of Teaching is a nonprofit. Location: Los Angeles, CA. EIN 953953038.

What it reported funding in 2024

The foundation reported 44 filed grant rows totaling $8,469,098. The stated grant purposes included mentor program, general support, and support the unity branch, plus 12 other reported purposes.

Operating model

Revenue model
Investment-supported. 76% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Hybrid. The foundation combined direct charitable work with grants to other organizations or people.
  • 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: 51
  • Transparency: 100
  • Compliance: 92
  • Endowment Health: 84

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 53rd percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 51.1%; rating input score 51; 15th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation activity disclosures: 16 of 19 controls in place; rating input score 84
    • 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: Fail
    • Compensation paid to a disqualified person: Fail
    • 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
    • Individual grants for travel, study or similar purposes: Fail
    • Grants outside qualifying charitable organization categories: 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: 35.63; rating input score 84; 84th 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: 84th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 58 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.

  • Review — Cost Efficiency: Grant expense ratio scored 51/100.
  • Review — Compliance: Foundation activity disclosures: 3 of 19 not reported.