Nathalie M Kaplan Foundation

Nonprofit profile at a glance

EIN
316671631
IRS 990-PF coverage
2011–2024
Forms available
Form 990-PF 2024
Location
New York, NY, USA
Phone
9173599100
Rating
96
Verdict
STRONG
Rating confidence
Standard
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$40,749
Expenses
$45,132

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

Overview

Mission

Private Grantmaking Foundations

What it reported funding in 2024

The foundation reported 5 grants totaling $44,000. The stated grant purposes included contribution in support of enhancing educational programs and improving the school's campus and support for the brownconnect internship in the arts., contribution in support of enhancing the university's community of creators, problem solvers, innovators, artists and researchers through high-quality teaching and vibrant campus life., and support for activities in the aspen area including aspen sante fe ballet, aspen historical society, aspen words, aspen film, aspen music festival and school, theatre aspen, the red brick center for the arts., plus 2 other reported purposes.

Operating model

Revenue model
Investment-supported. 100% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.
  • 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 filed numbers largely add up. No material rating questions were generated from the available inputs.

Rating breakdown

  • Grant Deployment: 96
  • Cost Efficiency: 97
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 78

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 95.6%; rating input score 96; 39th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 97.5%; rating input score 97; 90th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • 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: 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: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 22.32; rating input score 78; 78th 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: 95.6% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 78th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.