Quick charity verification for Elsa M Heisel Sule Charitable Trust (EIN: 207277661)
Verdict: Elsa M Heisel Sule Charitable Trust appears trustworthy
85/100Mission Score
$4.4MRevenue
$25.5MAssets
2Red Flags
4Strengths
Red Flags
Consistent negative net income (expenses exceeding revenue) in recent years, such as in 2023 and 2022, which could indicate a spend-down strategy or reliance on investment gains not fully captured in annual revenue figures.
Lack of detailed breakdown of program expenses vs. administrative expenses in the provided summary, making it difficult to precisely assess efficiency without the full 990 forms.
Strengths
Substantial asset base ($25,499,249 latest assets) providing a strong foundation for its charitable activities.
Zero reported officer compensation across all filings, indicating efficient use of funds or a volunteer-led structure.
Consistent history of filing IRS 990s, demonstrating transparency in financial reporting.
Low liabilities ($1 in recent years), indicating strong financial management and minimal debt.
Spending Breakdown
How Elsa M Heisel Sule Charitable Trust 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 Elsa M Heisel Sule Charitable Trust
Is Elsa M Heisel Sule Charitable Trust a legitimate charity?
Based on AI analysis of IRS 990 filings, Elsa M Heisel Sule Charitable Trust (EIN: 207277661) appears trustworthy. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
Is Elsa M Heisel Sule Charitable Trust a good charity to donate to?
Elsa M Heisel Sule Charitable Trust has a Mission Score of 85/100. Revenue: $4.4M. Assets: $25.5M. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Elsa M Heisel Sule Charitable Trust?
The Employer Identification Number (EIN) for Elsa M Heisel Sule Charitable Trust is 207277661. 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 Elsa M Heisel Sule Charitable Trust spend its money?
Elsa M Heisel Sule Charitable Trust allocates 90% to programs, 10% to administration, and 0% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Elsa M Heisel Sule Charitable Trust's tax-exempt status?
You can verify Elsa M Heisel Sule Charitable Trust's tax-exempt status using EIN 207277661 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 Elsa M Heisel Sule Charitable Trust appears to be a grant-making organization, as indicated by its NTEE code T20 (Private Grantmaking Foundations) and the absence of program service expenses in its filings, suggesting its primary activity is distributing grants. The trust consistently maintains substantial assets, reaching $25,499,249 in its latest filing, which supports its grant-making capacity. However, a notable trend is that expenses frequently exceed revenue, as seen in 2023 ($1,295,829 expenses vs. $629,913 revenue) and 2022 ($1,414,641 expenses vs. $687,979 revenue). This suggests the trust is spending down its endowment or relying on prior investment gains, which is common for foundations but warrants monitoring for long-term sustainability if this trend continues without significant investment returns. The organization's transparency is high regarding executive compensation, as no officer compensation has been reported across all available filings, indicating a volunteer or externally managed structure.