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Passes our checks

Elm Foundation Inc

EIN 83-3984300 · Brooklyn, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair51 out of 100GovernanceFair67 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 37% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

PROMOTE THE HEALING POWER OF THE ARTS. THROUGH ART THERPAY ADVOCACY, MULTIDISCIPLINARY ARTS EDUCATION, AND MENTORSHIPS CONNECTING PROFESSTIONAL ARTISTS WITH YOUTH.

Income
$433,014
Spending
$425,118
Spent on programs
37%
Reserves
0.2 months of spending
Largest source of income
donations and private grants, 100%
Employees
5
Volunteers
57

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 51 out of 100. Higher than 20% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.2 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    15 of 15

    Income rose 16% on the year before.

  • Spending floor

    0 of 15

    37% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 67 out of 100. Higher than 43% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $85,718 spent. Education: Throughout the year, ELM offers free after-school arts classes in 8-week sessions 4 times a year, impacting approximately 150 children annually in our community. ELM Foundation is committed to providing accessible, free art education programs for youth in our community. By filling the gaps in socio-economic needs, we provide a third of our students with their only access to structured arts education. Beyond making art education financially accessible, another goal is to address educational gaps in art within public schools and meet community needs. Sixty-three percent of parents rate current offerings as mediocre or non-existent, underscoring the urgent need for supplemental arts programs. Additionally, 27% participate to expand their childs interests in the arts, demonstrating the broader impact of our initiatives on childrens educationl and personal development.
  2. $38,962 spent. Gallery: The Boiler, ELM Foundations gallery and exhibition space, provides equitable access for artists and promotes diversity in contemporary and community arts programming. Serving as a vibrant hub for creativity and mentorship. The Boiler supports both emerging and established artists while engaging the broader community through exhibitions, youth programs, and partnerships. In 2024, we hosted five professional and two high school exhibitions, welcoming over 1,000 visitors. These shows included four youth workshops serving more than 200 participants, offering hands-om experiences with exhibiting artists. Collaboration is central to our mission-The Boiler partnered with three nonprofit organizations to help them achieve their goals, reaching an additional 450 attendees. Art gallery programs incorporate mentorship, inspiring youth to see art as a viable career path and connecting them with creative professionals who encourage their continued artistic and educational growth.
  3. $31,170 spent. Community: ELM aims to be a cornerstone of support and unity in the community, focusing on nurturing creatives, children, and families through inclusive initiatives. Our cherished annual free events, like our Halloween party BOO BASH, Pride Fair, and Birthday celebration, demonstrate community solidarity, supported by families, volunteers, and local sponsors. Our events offer families a place to gather and experience artistic creativity, promoting unity together and within their community. These events also allow locally owned businesses to show their support, thereby fostering the growth and vibrancy of our neighborhood. In 2024, 16 local businesses supported our efforts, providing approximately 500 family members with the opportunity to participate in these free activities.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2019.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: Ecmc Foundation (Minneapolis, MN), EIN 41-1990628. If that is the one you meant, check the EIN before giving.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.