Kalaivanar Foundation
Nonprofit profile at a glance
- EIN
- 333228934
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025
- Location
- Los Angeles, CA, USA
- Phone
- 3103676236
- Rating
- 59
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Arts, Cultural Organizations - Multipurpose
Reported finances
- Revenue
- $526,900
- Expenses
- $27,377
- Assets
- $522,991
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- MATHU MATTHEWS (PRESIDENT)
People named in this filing
- MATHU MATTHEWS (PRESIDENT)
- CHRISTINA AYALA (TREASURER)
- ANJALI MATTHEWS (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The specific purpose of this nonprofit is to promote the advancement, education, and appreciation of the arts and sciences for the benefit of the public by providing programs, exhibitions, workshops, and research opportunities that foster creativity, innovation, and knowledge in these fields.
What it reported doing in 2025
The foundation supported the recording and post-production of an original music album. Funds were used for studio recording, mixing, and mastering. Upon completion, the album will be made publicly available on major streaming platforms and shared through performances and community events. This activity furthered the foundation's mission by supporting the creation and dissemination of original artistic works for public benefit.
Operating model
- Revenue model
- Donor-supported. 96% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 87% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 32
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 94
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 6.3%; rating input score 6
- Program expense ratio: 85.8%; rating input score 86
- 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: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 94.8%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 19.1; rating input score 96; 96th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 6.3% of revenue deployed · 85.8% of spending went to programs
- Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $23K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- 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.
- High — Financial Efficiency: Mission deployment rate scored 6/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.