Quick charity verification for Lee Roberson Foundation (EIN: 205236581)
Verdict: Lee Roberson Foundation shows mixed signals
65/100Mission Score
$317KRevenue
$288KAssets
3Red Flags
3Strengths
Red Flags
Recurring deficits where expenses exceed revenue (e.g., $377,685 expenses vs. $318,624 revenue in 202312).
Significant decline in assets in the most recent period (from $140,355 in 202212 to $81,294 in 202312).
Inconsistent revenue generation, with large fluctuations year-over-year (e.g., $475,758 in 201612 down to $132,305 in 201812, then up to $318,624 in 202312).
Strengths
Consistent IRS 990 filing history, indicating good transparency.
0% officer compensation reported across all filings, suggesting efficient use of funds at the leadership level.
No reported liabilities across all periods, indicating sound debt management.
Spending Breakdown
How Lee Roberson Foundation allocates its funds across programs, administration, and fundraising.
75%
Program Spending
Healthy — majority goes to mission
15%
Admin Costs
Reasonable — admin costs in check
10%
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 Lee Roberson Foundation
Is Lee Roberson Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Lee Roberson Foundation (EIN: 205236581) shows mixed signals. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.
Is Lee Roberson Foundation a good charity to donate to?
Lee Roberson Foundation has a Mission Score of 65/100. Revenue: $317K. Assets: $288K. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Lee Roberson Foundation?
The Employer Identification Number (EIN) for Lee Roberson Foundation is 205236581. 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 Lee Roberson Foundation spend its money?
Lee Roberson Foundation allocates 75% to programs, 15% to administration, and 10% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Lee Roberson Foundation's tax-exempt status?
You can verify Lee Roberson Foundation's tax-exempt status using EIN 205236581 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 Lee Roberson Foundation demonstrates a mixed financial picture. While the organization has consistently filed its IRS Form 990s, indicating a commitment to transparency, its financial health shows some volatility. In the most recent filing (202312), expenses of $377,685 significantly exceeded revenue of $318,624, resulting in a deficit. This trend of expenses exceeding revenue is also observed in several other years, such as 202212 ($253,833 expenses vs. $232,409 revenue) and 201812 ($174,074 expenses vs. $132,305 revenue). The foundation's assets have fluctuated, decreasing from $140,355 in 202212 to $81,294 in 202312, which could be a concern if this trend continues without a clear explanation. The consistent reporting of 0% officer compensation is a positive indicator of efficient use of funds at the leadership level.
Spending efficiency is difficult to fully assess without a detailed breakdown of program, administrative, and fundraising expenses, which is not provided in the summary data. However, the recurring deficits suggest that the organization may be spending beyond its means in certain periods. The absence of liabilities across all reported periods is a strong positive, indicating sound financial management in terms of debt. Overall, while the foundation is transparent with its filings and avoids executive compensation, its financial stability warrants closer monitoring due to inconsistent revenue generation relative to expenses and declining assets in the most recent period.