The American Center for Philanthropy Inc

Nonprofit profile at a glance

EIN
412010078
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Northfield, MN, USA
Phone
5073214027
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$7,689,604
Expenses
$8,476,188
Assets
$40,586,812
Liabilities
$50,000

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

Leadership & pay

6 people listed

Executive titles in this filing

  • GREGORY A CARLSON (PRESIDENT)

People named in this filing

  • GREGORY A CARLSON (PRESIDENT)
  • RICHARD ESTENSON (TREASURER)
  • ARTHUR MONAGHAN (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

Promote philanthropy by providing effective, efficient, and flexible means for individuals to carry out their personal charitable objectives by utilizing donor advised funds.

What it reported doing in 2025

The american center for philanthropy promotes philanthropy by providing effective, efficient, and flexible means for individuals to carry out their personal charitable objectives by utilizing donor advised funds. The center made 585 grants to charitable organizations during 2025.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 88
  • Accountability: 90
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.8%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.4%; rating input score 93; 34th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 17th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -10.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 4.79; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.8% of spending went to programs
  • Governance: 5 of 6 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $8.3M in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Highest-paid contractors: 1 contractor listed · $181K reported
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 115 filed money-flow records
  • Related organizations: 115 filed related-organization links
  • 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 — Sustainability: Operating margin scored 10/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.