Foundation for Art Research & Education
Nonprofit profile at a glance
- EIN
- 133568620
- IRS 990-EZ coverage
- 2012–2015
- Forms available
- Form 990-EZ 2015
- Location
- Naples, FL, USA
- Phone
- 9144190668
- Rating confidence
- Limited
- Sector
- Public Finance, Taxation, Monetary Policy
Reported finances
- Revenue
- $0
- Expenses
- $6,961
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Robert H Ross (President)
- Patricia Ross (Vice President)
People named in this filing
- Robert H Ross (President)
- William H Green (Director)
- Patricia Ross (Vice President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To conduct continuing professional and legal education course for tax practitioners at locations throughout the United States and Canada.
What it reported doing in 2015
Provision of education in the area of international tax issues to subscribers and conference attendees.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 14
- Transparency & Controls: 82
- Sustainability: 7
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 35.9%; rating input score 36
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: -6.1% per year; rating input score 0; 37th percentile among comparable filings
- Revenue growth: -40.6% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -82.4% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 35.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $2K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2012 to 2015
- 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.
- Moderate — Financial Efficiency: Program expense ratio scored 36/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.