Sahetya Foundation Inc

Nonprofit profile at a glance

EIN
854181711
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Bowling Green, KY, USA
Phone
2707821758
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$49,084
Expenses
$108,630
Assets
$1,148,157
Liabilities
$0

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

Leadership & pay

8 people listed

People named in this filing

  • NILAM KESWANI (DIRECTOR)
  • GUL K SAHETYA (CHAIRMAN)
  • KALIDAS G SAHETYA (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

To support, benefit and assist 501 (c)(3) organizations that support education and research of lung and heart disease including but not limited to the following organizations; (i) st. Jude children's research hospital, inc., a Tennessee nonprofit chartiable organization; (ii) ronald mcdonald house of charities of kentuckiana, inc. A Kentucky nonprofit corporation or ronald mcdonald house of charities, inc., an Illinois nonprofit corporation; (iii) march of dimes, inc., a New York nonprofit corporation; (iv) national center for missing and exploited children, a district of columbia non profit corporation; (v) the shriners' hospital for children, a Colorado nonprofit corporation; and (vi) united states fund for unicef, a New York nonprofit corporation, all of which are publicly supported organizations, as defined in internal revenue code section 509(a), or programs which support or benefit supported organizations.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 84
  • Accountability: 57
  • Sustainability: 41
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.5%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 94.7%; rating input score 95; 58th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 24th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: -121.3%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 10.57; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 15.3% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: -84.1% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -6.8% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.5% of spending went to programs
  • Governance: 4 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $95K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.