Yapa Project Inc

Nonprofit profile at a glance

EIN
851703777
IRS 990-PF coverage
2024–2025
Forms available
Form 990-PF 2025
Location
Bedford, NY, USA
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$43,759
Expenses
$36,056

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

Overview

Mission

Arts, Cultural Organizations - Multipurpose

What it reported funding in 2025

The foundation reported 1 grant totaling $925. The stated grant purpose was charity tournament contribution.

Operating model

Revenue model
Other-operating. 82% of the foundation's positive operating resources came from other operating revenue.
Distribution model
Direct operator. The foundation carried out 97% of its reported charitable disbursements directly.

The verdict

MIXED - The filed numbers largely add up and the filing identifies who received its grants. A relatively small share of spending goes to grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 3
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 79

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 2.6%; rating input score 3; 44th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • 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: Pass
    • 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
    • Grants to individuals: Pass
    • Grants to organizations: 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: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 11.21; rating input score 79; 79th 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: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 79th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 2 filing years from 2024 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.

  • High — Cost Efficiency: Grant expense ratio scored 3/100.