Quick charity verification for Lemon L Smith Clinic 2 Tr For (EIN: 131946319)
Verdict: Lemon L Smith Clinic 2 Tr For shows mixed signals
55/100Mission Score
$1.5MRevenue
$4.1MAssets
4Red Flags
4Strengths
Red Flags
Persistent and significant operating deficits, with expenses far exceeding revenue in recent years (e.g., $299,586 expenses vs. $33,510 revenue in 2023).
Declining asset base, from $4,788,007 in 2015 to $3,908,122 in 2023, indicating unsustainable spending.
Sharp decrease in revenue from $338,891 in 2021 to $33,510 in 2023, raising concerns about funding stability.
Lack of detailed program expense breakdown in filings, making it difficult to assess program efficiency.
No reported officer compensation, suggesting efficient use of funds at the leadership level.
Substantial asset base of over $3.9 million provides a financial buffer.
Very low reported liabilities ($1 in recent years), indicating good financial management of debt.
Spending Breakdown
How Lemon L Smith Clinic 2 Tr For 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 Lemon L Smith Clinic 2 Tr For
Is Lemon L Smith Clinic 2 Tr For a legitimate charity?
Based on AI analysis of IRS 990 filings, Lemon L Smith Clinic 2 Tr For (EIN: 131946319) shows mixed signals. Mission Score: 55/100. 4 red flags identified, 4 strengths noted.
Is Lemon L Smith Clinic 2 Tr For a good charity to donate to?
Lemon L Smith Clinic 2 Tr For has a Mission Score of 55/100. Revenue: $1.5M. Assets: $4.1M. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Lemon L Smith Clinic 2 Tr For?
The Employer Identification Number (EIN) for Lemon L Smith Clinic 2 Tr For is 131946319. 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 Lemon L Smith Clinic 2 Tr For spend its money?
Lemon L Smith Clinic 2 Tr For allocates 80% to programs, 20% to administration, and 0% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Lemon L Smith Clinic 2 Tr For's tax-exempt status?
You can verify Lemon L Smith Clinic 2 Tr For's tax-exempt status using EIN 131946319 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
Lemon L Smith Clinic 2 Tr For exhibits a concerning financial trend with expenses consistently exceeding revenue in recent years. For instance, in 2023, the organization reported revenue of $33,510 against expenses of $299,586, indicating a significant operating deficit. This pattern is also evident in 2022 ($80,680 revenue vs. $357,257 expenses) and 2021 ($338,891 revenue vs. $327,593 expenses), though the deficit was smaller in 2021. While the organization maintains substantial assets of over $3.9 million, the sustained operational losses raise questions about the long-term sustainability of its funding model and its ability to continue its mission without drawing down its principal. The lack of officer compensation reported across all filings suggests a volunteer-led or externally managed structure, which can be a positive for efficiency, but the overall financial health is trending negatively.
The organization's financial transparency is generally good, with consistent IRS 990 filings available. However, without detailed program expense breakdowns, it's challenging to fully assess spending efficiency beyond the top-line figures. The significant and consistent operating deficits are the primary concern, indicating that the organization is spending more than it brings in. This could be due to a strategic decision to utilize reserves, but without further context, it appears unsustainable. The organization's assets have also seen a gradual decline from $4,788,007 in 2015 to $3,908,122 in 2023, which aligns with the observed operating deficits.
Overall, while the organization appears to be transparent with its filings and has no reported executive compensation, its financial health is precarious due to persistent operating deficits. The substantial asset base provides a buffer, but the current spending patterns are not sustainable in the long run without a significant increase in revenue or reduction in expenses. Further details on program activities and funding sources would be beneficial for a complete understanding.