Is Kathryn & Roy Shoemaker Charitable Trust Legit?
Quick charity verification for Kathryn & Roy Shoemaker Charitable Trust (EIN: 204725351)
Verdict: Kathryn & Roy Shoemaker Charitable Trust appears trustworthy
75/100Mission Score
$0Revenue
$0Assets
2Red Flags
3Strengths
Red Flags
Latest filing shows $0 revenue, expenses, and assets, which is inconsistent with historical data and requires clarification.
Lack of detailed expense breakdown makes it difficult to fully assess spending efficiency and program allocation.
Strengths
Consistent maintenance of a substantial asset base (over $5.9 million) across multiple years, indicating financial stability.
No reported officer compensation, suggesting efficient management without executive salaries.
Consistently reported $0 liabilities, indicating a strong balance sheet and no debt burden.
Spending Breakdown
How Kathryn & Roy Shoemaker Charitable Trust allocates its funds across programs, administration, and fundraising.
80%
Program Spending
Healthy — majority goes to mission
20%
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 Kathryn & Roy Shoemaker Charitable Trust
Is Kathryn & Roy Shoemaker Charitable Trust a legitimate charity?
Based on AI analysis of IRS 990 filings, Kathryn & Roy Shoemaker Charitable Trust (EIN: 204725351) appears trustworthy. Mission Score: 75/100. 2 red flags identified, 3 strengths noted.
Is Kathryn & Roy Shoemaker Charitable Trust a good charity to donate to?
Kathryn & Roy Shoemaker Charitable Trust has a Mission Score of 75/100. Revenue: $0. Assets: $0. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Kathryn & Roy Shoemaker Charitable Trust?
The Employer Identification Number (EIN) for Kathryn & Roy Shoemaker Charitable Trust is 204725351. 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 Kathryn & Roy Shoemaker Charitable Trust spend its money?
Kathryn & Roy Shoemaker Charitable Trust allocates 80% to programs, 20% to administration, and 0% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Kathryn & Roy Shoemaker Charitable Trust's tax-exempt status?
You can verify Kathryn & Roy Shoemaker Charitable Trust's tax-exempt status using EIN 204725351 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 Kathryn & Roy Shoemaker Charitable Trust appears to be a private foundation, as indicated by its consistent asset base and lack of reported revenue or expenses in the latest period, which is typical for trusts that distribute income rather than directly operate programs. Over the past six years, the trust has maintained a substantial asset base, ranging from approximately $5.9 million to $6.8 million. Its financial health seems stable, with assets significantly outweighing liabilities, which have consistently been reported as $0. This indicates a strong balance sheet and capacity to fulfill its charitable purpose through distributions.
The spending efficiency is difficult to fully assess without a detailed breakdown of expenses, as the provided data only shows total expenses. However, the trust consistently incurs expenses, ranging from $288,610 to $389,524 annually between 2011 and 2016. Given that it's a charitable trust, these expenses likely include administrative costs associated with managing the trust and making grants. The absence of officer compensation reported across all periods suggests that the trust is managed without direct salary payments to officers, which can be a positive indicator of efficiency, though other administrative costs would still apply. The latest filing showing $0 revenue and expenses, while assets are also $0, is an anomaly compared to prior years and might indicate a change in reporting or the trust's status, or simply an incomplete data point for the latest period.
Transparency is generally good for organizations filing IRS Form 990, as these forms are publicly accessible. However, without more detailed expense categories (e.g., program service expenses vs. administrative expenses), it's challenging to fully evaluate the allocation of funds. The consistent reporting of assets and liabilities over several years demonstrates a level of financial disclosure. The lack of reported officer compensation is a transparent detail that suggests a lean operational structure in terms of executive salaries.