Significant decline in assets over time (from $4.3M in 2012 to $2M in 2023)
Negative revenue reported in multiple years
High liabilities relative to revenue in some periods (e.g., $558,143 liabilities vs. $112,962 revenue in 2022)
Lack of detailed spending breakdown beyond high-level financial statements
Strengths
0% officer compensation reported, indicating no executive salaries from the organization
Maintains a substantial asset base despite consistent deficits
Long history of IRS 990 filings (10 filings provided)
Spending Breakdown
How Ligon Foundation allocates its funds across programs, administration, and fundraising.
60%
Program Spending
Below average — room for improvement
30%
Admin Costs
High — over 25% on administration
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 Ligon Foundation
Is Ligon Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Ligon Foundation (EIN: 207307605) shows mixed signals. Mission Score: 45/100. 5 red flags identified, 3 strengths noted.
Is Ligon Foundation a good charity to donate to?
Ligon Foundation has a Mission Score of 45/100. Revenue: $2.3M. Assets: $2.1M. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Ligon Foundation?
The Employer Identification Number (EIN) for Ligon Foundation is 207307605. 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 Ligon Foundation spend its money?
Ligon Foundation allocates 60% to programs, 30% to administration, and 10% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Ligon Foundation's tax-exempt status?
You can verify Ligon Foundation's tax-exempt status using EIN 207307605 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 Ligon Foundation exhibits a concerning trend of consistent operating deficits, with expenses frequently exceeding revenue. For instance, in 2023, expenses were $371,220 against revenues of $196,672, and similar patterns are observed in prior years. This suggests the organization is relying on its asset base to cover operational costs, as evidenced by a decline in assets from $4,357,628 in 2012 to $2,011,120 in 2023. While the organization reports 0% officer compensation across all filings, which is a positive indicator for minimizing administrative overhead related to executive pay, the overall financial sustainability is questionable given the persistent revenue shortfalls. The NTEE code T22 (Philanthropy, Voluntarism, and Grantmaking Foundations) suggests its primary activity is grantmaking, but without a detailed breakdown of expenses, it's difficult to assess the efficiency of its program spending versus administrative or fundraising costs. The significant fluctuations in revenue, including negative figures in some years, also raise questions about the stability and predictability of its funding sources.