Philemon Foundation

Nonprofit profile at a glance

EIN
200417581
IRS 990-EZ coverage
2017–2025
Forms available
Form 990 2021, Form 990-EZ 2025
Location
New York, NY, USA
Phone
2128649916
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Behavioral Science

Reported finances

Revenue
$106,101
Expenses
$95,587
Assets
$243,817
Liabilities
$4,963

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

Leadership & pay

9 people listed

Executive titles in this filing

  • CATERINA VEZZOLI (PRESIDENT)
  • JANET TATUM (VICE PRESIDENT)

People named in this filing

  • CATERINA VEZZOLI (PRESIDENT)
  • JANET TATUM (VICE PRESIDENT)
  • JOSEPH MENEGHINI (TREASURER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The philemon foundation exists to make available the complete works of c.g. Jung in editions that meet the highest standards of scholarship and do justice to the true measure of this major creative thinker.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 100
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79%; rating input score 79
  • Program expense ratio: 87.6%; rating input score 88

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 9.9%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 2.55; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 79% of revenue deployed · 87.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $84K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2017 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.

  • Review — Sustainability: Operating margin scored 55/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.