Caroline S Wooster Trust

Caroline S Wooster Trust maintains stable assets and zero officer compensation while managing fluctuating revenues.

EIN: 16080767 · Portland, ME · NTEE: B40 · Updated: 2026-03-28

$389KRevenue
$557KAssets
85/100Mission Score (Excellent)
B40
Caroline S Wooster Trust Financial Summary
MetricValue
Total Revenue$389K
Total Expenses$104K
Program Spending90%
Net Assets$516K
Transparency Score85/100

Is Caroline S Wooster Trust Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
1 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Caroline S Wooster Trust directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Caroline S Wooster Trust

Caroline S Wooster Trust (EIN: 16080767) is a nonprofit organization based in Portland, ME, classified under NTEE code B40. The organization reported total revenue of $389K and total assets of $557K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Caroline S Wooster Trust's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

6Years Operating
SmallSize Classification
4Years of Filings
MixedRevenue Trajectory

Caroline S Wooster Trust is a small nonprofit that has been operating for 6 years, with 4 years of IRS 990 filings on record (2020–2023). Revenue has grown at a compound annual rate of 29.6%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$108K
Total Expenses$104K
Surplus / Deficit+$4K
Total Assets$516K
Total Liabilities$1
Net Assets$516K
Operating Margin3.5%
Debt-to-Asset Ratio0.0%
Months of Reserves59.5 months

Financial Health Grade: A

In 2023, Caroline S Wooster Trust reported a surplus of $4K with revenue exceeding expenses, holds 59.5 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).

Financial Trends

Over 4 years of filings (2020–2023), Caroline S Wooster Trust's revenue has grown at a compound annual growth rate (CAGR) of 29.6%.

YearRevenue ChangeExpense ChangeAsset Change
2023+142.9%-0.6%+0.9%
2022-55.2%+26.2%-10.6%
2021+100.3%+84.4%+2.9%

IRS Tax-Exempt Classification

IRS Classification Codes2000
IRS Ruling Date2020

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

The Caroline S Wooster Trust appears to be a small, private foundation based on its NTEE code (B40 - Private Grantmaking Foundations) and consistent revenue and asset levels. Its financial health seems stable, with assets consistently above $500,000 over the past four years, peaking at $572,404 in 2021. Revenue has fluctuated, with a notable high of $107,809 in 2023 and a low of $44,385 in 2022. Expenses have generally been managed within or close to revenue, though 2022 saw expenses of $104,677 significantly exceed revenue of $44,385, leading to a draw on assets. The trust consistently reports minimal liabilities ($1), indicating a strong balance sheet. Regarding spending efficiency, without a detailed breakdown of expenses, it's challenging to precisely determine program versus administrative spending. However, as a private grantmaking foundation, most of its expenses would typically be grants (programmatic spending). The consistent reporting of 0% officer compensation is a positive indicator of efficiency and a focus on mission rather than executive overhead. The organization's transparency is good, with regular IRS 990 filings available, providing a clear financial history. Overall, the trust demonstrates sound financial management for its size, maintaining a healthy asset base and operating with very low overhead in terms of executive compensation. The fluctuations in revenue and expenses are common for investment-dependent entities, but the overall trend shows a well-managed endowment supporting its grantmaking activities.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Caroline S Wooster Trust with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

  • admin: 10%
  • programs: 90%
  • fundraising: 0%

According to IRS 990 filings, Caroline S Wooster Trust allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$108KTotal Revenue
$104KTotal Expenses
$516KTotal Assets
$1Total Liabilities
$516KNet Assets
  • The organization reported a surplus of $4K, with revenue exceeding expenses.
  • Debt-to-asset ratio: 0.0%.

Executive Compensation Analysis

The Caroline S Wooster Trust consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to officers. This suggests a highly efficient operational model, likely relying on volunteer efforts or external, non-officer administrative support, which is commendable for an organization of its size.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Caroline S Wooster Trust's IRS 990 filings:

  • Expenses significantly exceeded revenue in 2022 ($104,677 expenses vs. $44,385 revenue), potentially indicating reliance on asset draw in some periods.

Strengths

The following positive indicators were identified for Caroline S Wooster Trust:

  • Consistent reporting of 0% officer compensation, indicating high efficiency and focus on mission.
  • Maintains a strong and stable asset base (over $500,000) to support its grantmaking activities.
  • Minimal liabilities ($1 reported consistently) demonstrating strong financial health.
  • Regular and transparent IRS 990 filings available for public review.

Frequently Asked Questions about Caroline S Wooster Trust

Is Caroline S Wooster Trust a legitimate charity?

Caroline S Wooster Trust (EIN: 16080767) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 85/100. It has 4 years of IRS 990 filings on record. Total revenue: $389K. 1 red flag identified. 4 strengths noted. Financial health grade: A.

How does Caroline S Wooster Trust spend its money?

Caroline S Wooster Trust directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.

Are donations to Caroline S Wooster Trust tax-deductible?

Caroline S Wooster Trust is registered as a tax-exempt nonprofit (EIN: 16080767). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

How does Caroline S Wooster Trust compare to similar nonprofits?

With a transparency score of 85/100 (Excellent), Caroline S Wooster Trust is above average for NTEE category B40 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Caroline S Wooster Trust located?

Caroline S Wooster Trust is headquartered in Portland, Maine and files with the IRS under EIN 16080767. It is classified under NTEE code B40.

How many years of IRS 990 filings does Caroline S Wooster Trust have?

Caroline S Wooster Trust has 4 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data. The most recent filing shows $389K in total revenue.

Is the Caroline S Wooster Trust a good charity?

Based on the available data, the Caroline S Wooster Trust appears to be a well-managed private foundation. It maintains a healthy asset base (over $500,000), consistently reports 0% officer compensation, and has a clear filing history. Its primary function as a grantmaking foundation means its expenses are largely programmatic. The lack of executive compensation and minimal liabilities are strong positive indicators.

How does the organization manage its expenses relative to its revenue?

The organization generally manages its expenses well, with expenses often close to or below revenue. For example, in 2023, revenue was $107,809 and expenses were $104,068. However, in 2022, expenses ($104,677) significantly exceeded revenue ($44,385), indicating a year where the trust likely drew from its endowment to cover its grantmaking or operational costs. This is not uncommon for foundations, but it's a point to note.

What is the trend in the organization's assets?

The organization's assets have remained relatively stable over the past four years, fluctuating between $511,543 (2022) and $572,404 (2021). The latest reported assets are $516,325 (2023), indicating a consistent endowment base for its operations.

Filing History

IRS 990 filing history for Caroline S Wooster Trust showing financial trends over 4 years of public records:

Over 4 years of IRS 990 filings (2020–2023), Caroline S Wooster Trust's revenue has grown by 117.9%, moving from $49K to $108K. Total assets decreased by 7.2% over the same period, from $556K to $516K. Total functional expenses rose by 131.5%, from $45K to $104K. In its most recent filing year (2023), Caroline S Wooster Trust reported a surplus of $4K, with revenue exceeding expenses. The organization holds $1 in liabilities against $516K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $516K.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $108K $104K $516K $1 View 990
2022 $44K $105K $512K $1 View 990
2021 $99K $83K $572K $1
2020 $49K $45K $556K $1 View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $108K, expenses of $104K, and assets of $516K (revenue +142.9% year-over-year).
  • 2022: Revenue of $44K, expenses of $105K, and assets of $512K (revenue -55.2% year-over-year).
  • 2021: Revenue of $99K, expenses of $83K, and assets of $572K (revenue +100.3% year-over-year).
  • 2020: Revenue of $49K, expenses of $45K, and assets of $556K.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Caroline S Wooster Trust:

2023 Filing 2022 Filing 2021 Filing 2020 Filing

Data Sources and Methodology

This transparency report for Caroline S Wooster Trust is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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