Civic Intelligence

The American India Foundation

EIN 13-4159765 • 501(c)3 • New York, NY

Profile

The american india foundation(aif) is a nonprofit american development organization that is devoted to accelerating social and economic change in india.

211 East 43rd Street 1900New York, NY 10017-4707

www.aif.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.10x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

41st percentile

0.20x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

26th percentile

-3.3%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

29th percentile

0.1%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Revenue Growth

51st percentile

7.4%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$34,625,084

Down $1,089,280 (-3.0%) from 2024

Liabilities

Down

$3,480,399

Down $664,695 (-16%) from 2024

Net Assets

Down

$31,144,685

Down $424,585 (-1.3%) from 2024

Operations
Liabilities / Revenue41st percentileNet Margin26th percentile

Revenue

Down

$17,396,154

Down $617,529 (-3.4%) from 2024

Expenses

Up

$17,962,364

Up $2,037,982 (+13%) from 2024

Net Income

Down

-$566,210

Down $2,655,511 (-127%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2011: $7,602,855Liabilities 2011: $1,267,287Net Assets 2011: $6,335,5682011Assets 2012: $6,407,786Liabilities 2012: $125,212Net Assets 2012: $6,282,5742012Assets 2013: $6,472,114Liabilities 2013: $179,066Net Assets 2013: $6,293,0482013Assets 2014: $6,977,992Liabilities 2014: $588,426Net Assets 2014: $6,389,5662014Assets 2015: $8,040,537Liabilities 2015: $700,772Net Assets 2015: $7,339,7652015Assets 2016: $8,695,378Liabilities 2016: $765,497Net Assets 2016: $7,929,8812016Assets 2017: $6,864,319Liabilities 2017: $463,128Net Assets 2017: $6,401,1912017Assets 2018: $8,014,403Liabilities 2018: $1,018,350Net Assets 2018: $6,996,0532018Assets 2019: $9,119,828Liabilities 2019: $1,072,272Net Assets 2019: $8,047,5562019Assets 2020: $9,891,728Liabilities 2020: $1,020,631Net Assets 2020: $8,871,0972020Assets 2021: $11,169,521Liabilities 2021: $332,576Net Assets 2021: $10,836,9452021Assets 2022: $34,906,819Liabilities 2022: $5,504,504Net Assets 2022: $29,402,3152022Assets 2023: $34,568,566Liabilities 2023: $5,256,510Net Assets 2023: $29,312,0562023Assets 2024: $35,714,364Liabilities 2024: $4,145,094Net Assets 2024: $31,569,2702024Assets 2025: $34,625,084Liabilities 2025: $3,480,399Net Assets 2025: $31,144,6852025

Highlighted filing

2025

Assets$34,625,084
Liabilities$3,480,399
Net Assets$31,144,685
Open 2025 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MRevenue 2011: $7,227,800Expenses 2011: $7,140,853Net Income 2011: $86,9472011Revenue 2012: $6,933,336Expenses 2012: $7,176,917Net Income 2012: -$243,5812012Revenue 2013: $6,989,691Expenses 2013: $7,022,358Net Income 2013: -$32,6672013Revenue 2014: $6,252,082Expenses 2014: $6,149,698Net Income 2014: $102,3842014Revenue 2015: $6,787,801Expenses 2015: $5,839,126Net Income 2015: $948,6752015Revenue 2016: $6,812,880Expenses 2016: $6,223,435Net Income 2016: $589,4452016Revenue 2017: $6,046,393Expenses 2017: $7,577,120Net Income 2017: -$1,530,7272017Revenue 2018: $8,158,260Expenses 2018: $7,536,116Net Income 2018: $622,1442018Revenue 2019: $6,826,176Expenses 2019: $5,806,567Net Income 2019: $1,019,6092019Revenue 2020: $8,271,087Expenses 2020: $7,486,640Net Income 2020: $784,4472020Revenue 2021: $10,355,759Expenses 2021: $8,375,508Net Income 2021: $1,980,2512021Revenue 2022: $45,093,906Expenses 2022: $26,416,538Net Income 2022: $18,677,3682022Revenue 2023: $15,079,194Expenses 2023: $15,256,785Net Income 2023: -$177,5912023Revenue 2024: $18,013,683Expenses 2024: $15,924,382Net Income 2024: $2,089,3012024Revenue 2025: $17,396,154Expenses 2025: $17,962,364Net Income 2025: -$566,2102025

Highlighted filing

2025

Revenue$17,396,154
Expenses$17,962,364
Net Income-$566,210
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,625,084
Liabilities
$3,480,399
Net assets
$31,144,685
Revenue
$17,396,154
Expenses
$17,962,364
Net income
-$566,210
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$34.6$3.48$31.1$17.4$18.0$0.57
2024Detailed filing. Detailed filing data is available for this year.$35.7$4.15$31.6$18.0$15.9$2.09
2023Detailed filing. Detailed filing data is available for this year.$34.6$5.26$29.3$15.1$15.3$0.18
2022Detailed filing. Detailed filing data is available for this year.$34.9$5.50$29.4$45.1$26.4$18.7
2021Detailed filing. Detailed filing data is available for this year.$11.2$0.33$10.8$10.4$8.38$1.98
2020Detailed filing. Detailed filing data is available for this year.$9.89$1.02$8.87$8.27$7.49$0.78
2019Detailed filing. Detailed filing data is available for this year.$9.12$1.07$8.05$6.83$5.81$1.02
2018Detailed filing. Detailed filing data is available for this year.$8.01$1.02$7.00$8.16$7.54$0.62
2017Detailed filing. Detailed filing data is available for this year.$6.86$0.46$6.40$6.05$7.58$1.53
2016Detailed filing. Detailed filing data is available for this year.$8.70$0.77$7.93$6.81$6.22$0.59
2015Detailed filing. Detailed filing data is available for this year.$8.04$0.70$7.34$6.79$5.84$0.95
2014Detailed filing. Detailed filing data is available for this year.$6.98$0.59$6.39$6.25$6.15$0.10
2013Summary only. Only limited summary data is available for this year.$6.47$0.18$6.29$6.99$7.02$0.03
2012Summary only. Only limited summary data is available for this year.$6.41$0.13$6.28$6.93$7.18$0.24
2011Summary only. Only limited summary data is available for this year.$7.60$1.27$6.34$7.23$7.14$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 18, 2025
Return Version
2024v5.2
Gross Receipts
$36,152,831
Mission and Program Overview

Mission

The american india foundation(aif) is a nonprofit american development organization that is devoted to accelerating social and economic change in india. It is one of the largest secular, non-partisan american organizations supporting development work in india.

The american india foundation is devoted to accelerating social and economic change in india.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$29,301,719$28,693,381▼ $608,338
Savings and Temporary Cash Investments$2,586,355$1,619,675▼ $966,680
Cash and Non-Interest-Bearing Accounts$582,697$1,210,144▲ $627,447
Prepaid Expenses and Deferred Charges$474,467$384,659▼ $89,808
Pledges and Grants Receivable$101,874$334,995▲ $233,121
Investments Other Securities$57,340$57,340→ $0
Land, Buildings, and Equipment, Net$1,875$0▼ $1,875
Total Assets$35,714,364$34,625,084▼ $1,089,280
Other Assets Total$2,608,037$2,324,890▼ $283,147
Liabilities
Other Liabilities$3,177,523$2,818,368▼ $359,155
Accounts Payable and Accrued Expenses$967,571$662,031▼ $305,540
Total Liabilities$4,145,094$3,480,399▼ $664,695
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$18,554,736$21,358,837▲ $2,804,101
Net Assets With Donor Restrictions$13,014,534$9,785,848▼ $3,228,686
Total Net Assets Fund Balance$31,569,270$31,144,685▼ $424,585
Total Liabilities and Net Assets / Fund Balance$35,714,364$34,625,084▼ $1,089,280

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$157,042$157,042
Other Assets Org$213,918--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$600,000-▲ $19,555$19,555$600,000
2023$600,000-▲ $29,700$29,700$600,000
2022$600,000-▲ $13,760$13,760$600,000
2021$600,000-▲ $153$153$600,000
2020$600,000-▲ $4,737$4,737$600,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nishant PandeyCEOFT$480,485$207,492$687,977
Hema Mukul GandhiChief Financial/oper OfficerFT$241,382$76,788$318,170
Kalpana KanthanChief Development/marketingFT$242,101$75,515$317,616
Mudgha MukherjeeDirector - Organizational Effect.FT$132,454$77,510$209,964
Jeanine RacioppoDevelopment Director - East CoastFT$146,032$54,578$200,610
Nikita KhoslaDirector - GrowthFT$130,259$53,177$183,436

Board Members and Trustees

NameTitle
Ajay BangaChair Emeritus
Victor MenezesChairman Emeritus (thru 2/2025)
Harit TalwarCo-chair
Lata KrishnanCo-chair
Diaz NesamoneyVice-chair
Sumir ChadhaVice-chair
Ajay ShahBoard Member
Ariana BhatiaBoard Member
Brian PereiraBoard Member
Jayant TambeBoard Member
Justin SteinbergBoard Member
Karan AhoojaBoard Member
Masha SajdehBoard Member
Niharika CabiallavettaBoard Member
Pradeep KashyapBoard Member
Raj SeshadriBoard Member
Raj SharmaBoard Member
Rajiv KamillaBoard Member
Riaz TaplinBoard Member
Rohit KapoorBoard Member
Saira LalBoard Member
Saugata SahaBoard Member
Shashin ShahBoard Member
Vasu JakkalBoard Member
Venkat SrinivasanBoard Member
Vijay VishwanathBoard Member
Vimal BahugunaBoard Member
Vivek BantwalBoard Member
Prashant LalBoard Member (thru 1/2025)
Tasneem ChiptyBoard Member (thru 3/2025)
Michael SteinbergBoard Member (thru 7/2024)
Revenue and Support

Revenue Composition

Contributions and Grants
$15,832,382
Program Service Revenue
$0
Investment Income
$1,556,239
Other Revenue
$7,533
All Other Contributions
$8,932,761
Change in Net Assets
$-566,210

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$35,350Fair Market Value (FMV)
Other Non Cash Contri Table1$14,000Fair Market Value (FMV)
Other Non Cash Contri Table1$14,000Fair Market Value (FMV)
Other Non Cash Contri Table1$12,000Fair Market Value (FMV)
Other Non Cash Contri Table1$9,300Fair Market Value (FMV)
Total Noncash Contributions5$84,650-

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,388,271
Revenue Not Reported on Financial Statements
$7,883
Revenue Not Reported on Form 990
$60,946
Total Revenue per Audited Statements
$17,449,217
Total Revenue per Form 990
$17,396,154
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$11,697,610
Salaries, Compensation, and Employee Benefits$3,730,603
Other Expenses$2,120,269
Total Fundraising Expense$1,772,796
Professional Fundraising Fees$413,882

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$11,697,610--$11,697,610
Other Salaries and Wages$1,264,169$207,942$346,732$1,818,843
Current Officers, Directors, Trustees, and Key Employees$848,700$68,804$122,358$1,039,862
Other Employee Benefits$415,266$56,501$102,615$574,382
Fees for Services Professional Fundraising--$413,882$413,882
Fees for Services Accounting$182,833$78,359-$261,192
Office Expenses$40,534$2,920$186,226$229,680
Fees for Services Other$84,266$117,574$26,002$227,842
Payroll Taxes$153,942$20,394$35,115$209,451
Travel$855$855$183,699$185,409
Occupancy$116,463$19,252$16,230$151,945
Pension Plan Contributions$59,844$9,597$18,624$88,065
Other Expenses$10,049$28,609$35,907$74,565
All Other Expenses--$32,659$32,659
Fees for Service Investment Mgmnt Fees-$7,883-$7,883
Depreciation Depletion$1,414$234$227$1,875
Total Functional Expenses$15,561,986$627,582$1,772,796$17,962,364

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$17,962,364
Expenses per Audited Statements$17,954,481
Total Expenses per Audited Statements$17,954,481
Expenses Not Reported on Financial Statements$7,883
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$11,697,610

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AsiaGrantsProgram Implementation, Grant Administration and Monitoring00$11,697,610
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,191,788
Fundraising Gross Income$1,191,788
Professional Fundraising Fees$413,882

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
New York Gala$3,425,175$489,796$131,749$358,047
Bay Area Gala$2,506,173$427,717$13,000$414,717
Total Events$8,091,409$1,191,788$1,191,788$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Contributions$1,595,108
Refundable Event Receipts$894,547
Operating Lease Liability$328,713
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

“The articles of incorporation were changed to remove the geographical boundaries of where the organization's programs will be implemented. The organization has removed the limitation that the organization's programs will be implemented exclusively in india. Also, the maximum number of board members was increased to forty-five.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed by the coo and the ceo before a presentation is made to the board of directors which are each given a copy before the meeting is scheduled so that all questions they have can be addressed at that time.”

Form 990, Part VI, Section B, Line 12C

“Each board member is asked to sign conflict of interest agreements that are kept at aif's premises. In signing the conflict of interest agreement they are required to disclose any transactions whether present or future that may cause a conflict of interest at quarterly board meetings. If any conflict of interest arises then that board member is prohibited from participating in that board meeting's deliberation and decision of that transaction.”

Form 990, Part VI, Section B, Line 15

“The salary of the ceo was established by the board of directors and considered commensurate with the duties and responsibilities of his position. Chief executive officer's salary is reviewed by the board of directors.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
The American India Foundation
EIN
13-4159765
Phone
8882434463
Address
211 EAST 43RD STREET 1900, NEW YORK, NY 10017-4707

Signing Officer

Name
Hema Gandhi
Title
CFO & COO
Phone
8882434463
Signed
2025-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nishant Pandey
Formed
2001
Legal Domicile
De
Voting Board Members
27
Independent Board Members
27
Employees
26
Volunteers
3

Preparer

Firm
Lutz and Carr Cpas Llp
Address
551 FIFTH AVENUE SUITE 400, NEW YORK, NY 10176
Preparer
Michael Wallace
Phone
2126972299
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The primary objective is to preserve capital and generate income to support its programs.”

Raw XML AppendixShowing 400 of 1,181 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt29BOARD MEMBER (THRU 7/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER (THRU 1/2025)
IRS990/Form990PartVIISectionAGrp/TitleTxt31CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt32CHIEF FINANCIAL/OPER OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt33CHIEF DEVELOPMENT/MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt34DEVELOPMENT DIR - EAST COAST
IRS990/Form990PartVIISectionAGrp/TitleTxt35DIRECTOR - ORGANIZATIONAL EFFECT.
IRS990/Form990PartVIISectionAGrp/TitleTxt36DIRECTOR - GROWTH
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