The Vladimir Nabokov Literary Foundation Inc

Nonprofit profile at a glance

EIN
223458181
IRS 990-PF coverage
2017–2025
Forms available
Form 990-PF 2025
Location
New York, NY, USA
Phone
2122460069
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Named Trusts N.E.C.

Reported finances

Revenue
$907,869
Expenses
$486,954

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

Overview

Mission

Named Trusts N.E.C.

What it reported funding in 2025

The foundation reported 2 filed grant rows totaling $172,254. The stated grant purposes included to support society activities of raising awareness of the works of vladimir nabokov, and the society's funding of other nabokov related charities. and donation supports the 2025 pen/nabokov award for achievement in international literature. for support of pen america against book bans and censorship, to celebrate literature across cultural and international boundaries, and toadvocate for citizens who know that the right to discourse is fundamental to democracy..

Operating model

Revenue model
Other-operating. 88% of the foundation's positive operating resources came from other operating revenue.
Distribution model
Grant intermediary. The foundation distributed 79% of its reported charitable disbursements as grants.
  • 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: 93
  • Cost Efficiency: 35
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 92

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 92.6%; rating input score 93; 33rd percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 35.4%; rating input score 35; 8th 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: 36.24; rating input score 92; 92nd 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: 92.6% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 92th percentile for endowment coverage
  • Consistency: 9 of 9 current checks pass
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 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.

  • Moderate — Cost Efficiency: Grant expense ratio scored 35/100.
  • Review — Compliance: Foundation activity disclosures: Compensation paid to a disqualified person not reported.