Quick charity verification for Donald R And Esther Simon Foundation (EIN: 203651333)
Verdict: Donald R And Esther Simon Foundation appears trustworthy
85/100Mission Score
$5.2MRevenue
$11.2MAssets
1Red Flags
4Strengths
Red Flags
Consistent expenses exceeding revenue in recent years (e.g., 2023, 2022, 2021), though this can be typical for private foundations drawing from an endowment.
Strengths
Significant asset growth from $970,434 in 2011 to $11,544,227 in 2023.
Minimal liabilities ($0 or $1) across all filings, demonstrating a very strong balance sheet.
Consistent filing history, indicating good transparency.
Spending Breakdown
How Donald R And Esther Simon Foundation allocates its funds across programs, administration, and fundraising.
90%
Program Spending
Healthy — majority goes to mission
10%
Admin Costs
Reasonable — admin costs in check
0%
Fundraising
Within typical range
How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.
How to Interpret This Report
What Red Flags Mean
Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.
What Mission Score Measures
The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.
Using This Data for Donation Decisions
Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.
Frequently Asked Questions about Donald R And Esther Simon Foundation
Is Donald R And Esther Simon Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Donald R And Esther Simon Foundation (EIN: 203651333) appears trustworthy. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
Is Donald R And Esther Simon Foundation a good charity to donate to?
Donald R And Esther Simon Foundation has a Mission Score of 85/100. Revenue: $5.2M. Assets: $11.2M. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Donald R And Esther Simon Foundation?
The Employer Identification Number (EIN) for Donald R And Esther Simon Foundation is 203651333. This is the unique tax ID assigned by the IRS.
What is a Mission Score?
The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.
How does Donald R And Esther Simon Foundation spend its money?
Donald R And Esther Simon Foundation allocates 90% to programs, 10% to administration, and 0% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Donald R And Esther Simon Foundation's tax-exempt status?
You can verify Donald R And Esther Simon Foundation's tax-exempt status using EIN 203651333 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.
AI Transparency Report
The Donald R And Esther Simon Foundation appears to be a private foundation, as indicated by its NTEE code T20 (Private Grantmaking Foundations) and its consistent pattern of revenue and expense. Its financial health shows significant growth in assets over the past decade, from approximately $970,434 in 2011 to $11,544,227 in 2023. This growth is primarily driven by substantial revenue spikes, such as the $3,511,002 reported in 2020. However, the foundation has frequently operated with expenses exceeding revenue in recent years, for example, in 2023 where expenses were $766,438 against revenue of $440,773, and in 2022 with expenses of $718,421 against revenue of $65,209. This suggests a strategy of spending down from its endowment or relying on investment returns, which is common for private foundations.
Regarding spending efficiency, without a detailed breakdown of program service expenses versus administrative and fundraising costs, it's challenging to fully assess. However, as a private grantmaking foundation, its primary 'program' is typically making grants. The consistent reporting of 0% officer compensation across all available filings indicates a high level of efficiency in executive overhead, suggesting that leadership may be unpaid or compensated through other means not reported as officer compensation. The foundation's transparency is good, with a consistent filing history available for public review. The minimal liabilities reported ($0 or $1) across all periods indicate a very strong balance sheet with virtually no debt.
Overall, the foundation demonstrates strong asset growth and a very lean executive compensation structure. While recent years show expenses exceeding revenue, this is not necessarily a red flag for a private foundation that manages an endowment. The lack of detailed expense breakdown in the provided data limits a full assessment of spending efficiency beyond executive compensation, but the overall financial picture suggests a well-managed entity focused on its grantmaking mission.