Is Low Book Sales Foundation Legit? —…

Red Flags

Expenses frequently exceed revenue, indicating potential financial instability (e.g., 2023: $8,010 expenses vs. $5,300 revenue; 2022: $58,510 expenses vs. $31,759 revenue).
Significant decline in revenue from a peak of $285,425 in 2013 to $5,300 in 2023.
Very low asset base ($1,069 latest) which offers minimal financial cushion for operations.
Inconsistent financial performance over its history, making long-term planning and impact assessment challenging.

Spending Breakdown

How Low Book Sales Foundation allocates its funds across programs, administration, and fundraising.

80%

Program Spending

Healthy — majority goes to mission

15%

Admin Costs

Reasonable — admin costs in check

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 Low Book Sales Foundation

Is Low Book Sales Foundation a legitimate charity?

Based on AI analysis of IRS 990 filings, Low Book Sales Foundation (EIN: 208967423) shows mixed signals. Mission Score: 55/100. 4 red flags identified, 3 strengths noted.

Is Low Book Sales Foundation a good charity to donate to?

Low Book Sales Foundation has a Mission Score of 55/100. Revenue: $78K. Assets: $1K. Review the full transparency report for detailed spending breakdown and executive compensation analysis.

What is the EIN for Low Book Sales Foundation?

The Employer Identification Number (EIN) for Low Book Sales Foundation is 208967423. 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 Low Book Sales Foundation spend its money?

Low Book Sales Foundation allocates 80% to programs, 15% to administration, and 5% to fundraising. Healthy nonprofits typically spend 75%+ on programs.

How can I verify Low Book Sales Foundation's tax-exempt status?

You can verify Low Book Sales Foundation's tax-exempt status using EIN 208967423 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

Low Book Sales Foundation exhibits inconsistent financial performance over its filing history. While it reported a total revenue of $78,300 in its latest filing, its revenue has fluctuated significantly, from a high of $285,425 in 2013 to a low of $5,300 in 2023. The organization consistently reports minimal assets, with the latest at $1,069, and negligible liabilities, suggesting a lean operational model. However, the consistent reporting of zero officer compensation across all filings, while potentially indicating volunteer leadership, could also raise questions about the completeness of compensation disclosures if significant operational responsibilities are being fulfilled. The organization's expenses have frequently exceeded its revenue in recent years, such as in 2023 where expenses were $8,010 against $5,300 in revenue, and in 2022 where expenses were $58,510 against $31,759 in revenue, indicating a reliance on prior period reserves or other funding not reflected in annual revenue figures to cover operational costs.

The foundation's financial health appears precarious given the recent trend of expenses outpacing revenue and its minimal asset base. The lack of detailed expense breakdowns in the provided data makes it difficult to assess spending efficiency beyond the overall revenue-to-expense ratio. The consistent reporting of zero officer compensation is a positive indicator for donor confidence regarding executive pay, but without further detail on how operational leadership is compensated or supported, it's challenging to fully evaluate. The organization's transparency is generally good through its consistent 990 filings, but the financial instability and lack of growth in assets are areas of concern for long-term sustainability.

Is Low Book Sales Foundation Legit?

Verdict: Low Book Sales Foundation shows mixed signals