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AMERICAN OPPORTUNITY FOUNDATION INC

EIN 58-1533966 ATLANTA, GA

Revenue 2024
$5,652,471
Expenses 2024
$3,289,197

Program services were 92.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
Classification
1000
Street
1000 PARKWOOD CIR SE STE 320

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Group exemption

The central organization of an IRS group exemption (group number 7174), covering 12 subordinate organizations. matched by us

The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.

All 12 subordinates →

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • PHILIP J KENNEDY

    PRESIDENT, TRUSTEE

    Total calculated
    $598,720
    From this org
    $515,000
    From related orgs
    $0
    Other
    $83,720
    Hours/week
    35 + 10 related

    Schedule J breakdown matched by us

    Base
    $450,000
    Bonus
    $50,000
    Other
    $15,000
    Deferred
    $42,991
    Nontaxable benefits
    $40,729
    Filer's total
    $598,720

  • ROBERT R DERRICK

    TRUSTEE

    Total calculated
    $15,000
    From this org
    $15,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.2

  • WILLIAM P FISHER III

    TRUSTEE

    Total calculated
    $25,000
    From this org
    $25,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.2

  • JACK T HAMMER

    TRUSTEE

    Total calculated
    $15,000
    From this org
    $15,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.2

  • KATHRYN WALKER

    VICE PRESIDENT, SECRETARY

    Total calculated
    $443,415
    From this org
    $380,000
    From related orgs
    $0
    Other
    $63,415
    Hours/week
    35 + 10 related

    Schedule J breakdown matched by us

    Base
    $285,000
    Bonus
    $80,000
    Other
    $15,000
    Deferred
    $42,991
    Nontaxable benefits
    $20,424
    Filer's total
    $443,415

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $5,652,471
    Expenses
    $3,289,197
    Contributions
    $1,626,800
    Grants paid
    $487,655
  • 2023
    Revenue
    $8,507,656
    Expenses
    $2,835,972
    Contributions
    $5,553,500
    Grants paid
    $434,487
  • 2022
    Revenue
    $32,535,657
    Expenses
    $2,553,054
    Contributions
    $31,540,000
    Grants paid
    $459,683

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility GROUP.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.