Community Foundation Of Lincoln County
Community Foundation Of Lincoln County shows significant growth in revenue and assets with no reported officer compensation.
EIN: 161740370 · Ruidoso, NM · NTEE: T31 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.1M |
| Total Expenses | $304K |
| Program Spending | 85% |
| Net Assets | $1.2M |
| Transparency Score | 90/100 |
Is Community Foundation Of Lincoln County Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Community Foundation Of Lincoln County directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Community Foundation Of Lincoln County
Community Foundation Of Lincoln County (EIN: 161740370) is a nonprofit organization based in Ruidoso, NM, classified under NTEE code T31. The organization reported total revenue of $1.1M and total assets of $2.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Community Foundation Of Lincoln County's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Community Foundation Of Lincoln County is a mid-size nonprofit that has been operating for 21 years, with 2 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of 25.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $419K |
| Total Expenses | $304K |
| Surplus / Deficit | +$115K |
| Total Assets | $1.5M |
| Total Liabilities | $325K |
| Net Assets | $1.2M |
| Operating Margin | 27.5% |
| Debt-to-Asset Ratio | 21.5% |
| Months of Reserves | 59.8 months |
Financial Health Grade: A
In 2023, Community Foundation Of Lincoln County reported a surplus of $115K with revenue exceeding expenses, holds 59.8 months of operating reserves (strong position), has a debt-to-asset ratio of 21.5% (moderate leverage).
Financial Trends
Over 2 years of filings (2012–2023), Community Foundation Of Lincoln County's revenue has grown at a compound annual growth rate (CAGR) of 25.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +1096.6% | +883.9% | +402.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Community Foundation Of Lincoln County with a Mission Score of 90 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: 85%
- fundraising: 5%
According to IRS 990 filings, Community Foundation Of Lincoln County allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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:
- The organization reported a surplus of $115K, with revenue exceeding expenses.
- Debt-to-asset ratio: 21.5%.
Executive Compensation Analysis
The organization reports 0% officer compensation in both available filings (202306 and 201206), indicating that executive leadership is either volunteer-based or compensated through other means not categorized as officer compensation, which is highly favorable for a nonprofit 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 Community Foundation Of Lincoln County's IRS 990 filings:
- Limited detailed expense breakdown available in provided data to fully assess program efficiency beyond officer compensation.
Strengths
The following positive indicators were identified for Community Foundation Of Lincoln County:
- Significant growth in revenue and assets over time, indicating strong financial health and fundraising capabilities.
- 0% reported officer compensation in all available filings, suggesting efficient use of donor funds and potentially volunteer leadership.
- Positive net assets, with assets significantly exceeding liabilities ($2,391,720 assets vs. $324,977 liabilities in 202306, and $0 liabilities in 201206).
Frequently Asked Questions about Community Foundation Of Lincoln County
Is Community Foundation Of Lincoln County a legitimate charity?
Based on AI analysis of IRS 990 filings, Community Foundation Of Lincoln County (EIN: 161740370) some concerns. Mission Score: 90/100. 1 red flag identified, 3 strengths noted.
How does Community Foundation Of Lincoln County spend its money?
Community Foundation Of Lincoln County directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Community Foundation Of Lincoln County tax-deductible?
Community Foundation Of Lincoln County is registered as a tax-exempt nonprofit (EIN: 161740370). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Community Foundation Of Lincoln County's spending goes to programs?
Community Foundation Of Lincoln County directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Community Foundation Of Lincoln County compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Community Foundation Of Lincoln County is above average for NTEE category T31 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Community Foundation Of Lincoln County located?
Community Foundation Of Lincoln County is headquartered in Ruidoso, New Mexico and files with the IRS under EIN 161740370. It is classified under NTEE code T31.
How many years of IRS 990 filings does Community Foundation Of Lincoln County have?
Community Foundation Of Lincoln County has 2 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 $1.1M in total revenue.
Is Community Foundation Of Lincoln County a good charity?
Based on its financial data, the Community Foundation Of Lincoln County appears to be a well-managed and growing charity. It demonstrates strong asset growth, increasing revenue, and a commitment to minimizing overhead by reporting 0% officer compensation.
How has the organization's financial health changed over time?
The organization has experienced substantial financial growth. Revenue increased from $34,997 in 201206 to $418,764 in 202306, and further to $1,109,517 in the latest period. Assets have similarly grown from $301,047 in 201206 to $1,513,483 in 202306, reaching $2,391,720 currently.
Filing History
IRS 990 filing history for Community Foundation Of Lincoln County showing financial trends over 2 years of public records:
Over 2 years of IRS 990 filings (2012–2023), Community Foundation Of Lincoln County's revenue has grown by 1096.6%, moving from $35K to $419K. Total assets increased by 402.7% over the same period, from $301K to $1.5M. Total functional expenses rose by 883.9%, from $31K to $304K. In its most recent filing year (2023), Community Foundation Of Lincoln County reported a surplus of $115K, with revenue exceeding expenses. The organization holds $325K in liabilities against $1.5M in assets (debt-to-asset ratio: 21.5%), resulting in net assets of $1.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $419K | $304K | $1.5M | $325K | — | View 990 |
| 2012 | $35K | $31K | $301K | $0 | — | View 990 |
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Community Foundation Of Lincoln County:
Data Sources and Methodology
This transparency report for Community Foundation Of Lincoln County 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.