Nicole Capuana Foundation

Nonprofit profile at a glance

EIN
330644122
IRS 990-PF coverage
2013–2025
Forms available
Form 990-PF 2025
Location
Utica, NY, USA
Phone
3157949048
Rating
93
Verdict
STRONG
Rating confidence
Standard
Sector
Child Abuse, Prevention

Reported finances

Revenue
$102,690
Expenses
$22,225

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

Overview

Mission

Child Abuse, Prevention

What it reported funding in 2025

The foundation reported 1 grant totaling $21,500. The stated grant purpose was the nicole capuana foundation is organized to provide assistance and support to individuals, families and groups seeking aid due to hardship, financial shortfall and in need of charitable contributions. in addition, the organization provides assistance and support to individuals, families, groups and other organizations seeking the recovery of missing and/or exploited children. the assistance is charitable in nature and is given to those demonstrating financial aid. the foundation will follow the tax-exempt purposes as set forth in section 501(c)(3) of the internal revenue code. the foundation does not discriminate against individuals based on gender, heritage, race and religion. relationships will be developed with other charitable organizations involved with similar objectives..

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. Assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 97
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 37

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 51st percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 96.7%; rating input score 97; 88th 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: 12.61; rating input score 37; 37th 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: 37th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Endowment Health: Endowment-health comparison scored 37/100.