The Robert Kauffman Foundation

Nonprofit profile at a glance

EIN
261482923
IRS 990-PF coverage
2014–2014
Forms available
Form 990-PF 2014
Location
New York, NY, USA
Phone
2124400800
Rating
14
Verdict
AVOID
Rating confidence
Moderate
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$0
Expenses
$809

Source: IRS Form 990-PF. Selected filing: tax year 2014. Amounts in USD.

Overview

Mission

Private Grantmaking Foundations

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Direct operator. The foundation carried out 100% of its reported charitable disbursements directly.

The verdict

AVOID - The filed numbers largely add up. A relatively small share of spending goes to grants and the filing does not identify all grant recipients.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 0
  • Transparency: 0
  • Compliance: 68
  • Endowment Health: NotEnoughData

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 0%; rating input score 0; 15th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Scored; rating input score 0

Compliance

  • Part VII-B activity disclosures: 7 of 19 controls in place; rating input score 37
    • Property sale or exchange with a disqualified person: Missing
    • Borrowing from or lending to a disqualified person: Missing
    • Goods, services, or facilities involving a disqualified person: Missing
    • Compensation paid to a disqualified person: Missing
    • Assets transferred to a disqualified person: Missing
    • Payment to a government official: Missing
    • Uncorrected prior self-dealing: Missing
    • 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: Missing
    • Attempt to influence an election: Missing
    • Grants to individuals: Missing
    • Grants to organizations: Missing
    • Spending for a noncharitable purpose: Missing
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 8; rating input score 100

Endowment Health

  • Endowment-health comparison: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: Filed investments detail
  • Consistency: 8 of 8 current checks pass
  • Contacts: How to reach this organization
  • 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 0/100.
  • High — Transparency: Grant recipient disclosure scored 0/100.