Paula Knickerbocker Foundation Inc C/o Idaho Trust Bank Benjamin Prohaska

Nonprofit profile at a glance

EIN
820482954
IRS 990-PF coverage
2010–2024
Forms available
Form 990-PF 2024
Location
Coeur DAlene, ID, USA
Phone
2086646448
Rating
83
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$61,817
Expenses
$156,846

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

Overview

Mission

Paula Knickerbocker Foundation Inc C/o Idaho Trust Bank Benjamin Prohaska is a nonprofit. Location: Coeur DAlene, ID. EIN 820482954.

What it reported funding in 2024

The foundation reported 3 filed grant rows totaling $32,500. The stated grant purposes included to help support the continuing operations of the jazz society at boise state university., to help support the continuing opeartions of the boise bicycle project, and promote jazz music as a classic american art form..

Operating model

Revenue model
Mixed. The foundation's positive operating resources came from several sources; no one source provided a clear majority.
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: 21
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 95

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 73rd percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 20.7%; rating input score 21; 10th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation activity disclosures: 18 of 19 controls in place; rating input score 95
    • 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: 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: Pass
    • 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: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: 52.55; rating input score 95; 95th 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: 95th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Cost Efficiency: Grant expense ratio scored 21/100.
  • Review — Compliance: Foundation activity disclosures: Compensation paid to a disqualified person not reported.