David B Lynch Foundation
David B Lynch Foundation maintains substantial assets while consistently reporting zero officer compensation.
EIN: 200458302 · Wilmington, DE · NTEE: T20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $693K |
| Total Expenses | $276K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $4 |
| Net Assets | $4.4M |
| Transparency Score | 88/100 |
Is David B Lynch Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
David B Lynch Foundation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About David B Lynch Foundation
David B Lynch Foundation (EIN: 200458302) is a nonprofit organization based in Wilmington, DE, classified under NTEE code T20. The organization reported total revenue of $693K and total assets of $4.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of David B Lynch Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
David B Lynch Foundation is a small nonprofit that has been operating for 22 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 34.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $191K |
| Total Expenses | $276K |
| Surplus / Deficit | $-84,455 |
| Total Assets | $4.4M |
| Total Liabilities | $1 |
| Net Assets | $4.4M |
| Operating Margin | -44.1% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 193.1 months |
Financial Health Grade: B
In 2023, David B Lynch Foundation reported a deficit of $84K with expenses exceeding revenue, holds 193.1 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), David B Lynch Foundation's revenue has grown at a compound annual growth rate (CAGR) of 34.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -45.0% | -7.9% | -1.9% |
| 2022 | -15.9% | +11.0% | +1.1% |
| 2021 | +42.2% | +2.3% | +3.3% |
| 2020 | +37.9% | -3.7% | +0.6% |
| 2019 | +292.0% | +774.9% | +981.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2004 |
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 David B Lynch Foundation with a Mission Score of 88 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, David B Lynch Foundation 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 deficit of $84K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The David B Lynch Foundation consistently reports 0% officer compensation across all available filings, indicating that no funds are allocated to executive salaries, which is highly commendable for a nonprofit of its size with assets over $4 million.
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 David B Lynch Foundation's IRS 990 filings:
- Consistent reporting of only $1 in liabilities, which is highly unusual and may indicate incomplete financial disclosure.
- Expenses frequently exceeding revenue in recent years (e.g., 2023 expenses $275,954 vs. revenue $191,499), indicating reliance on asset drawdowns.
Strengths
The following positive indicators were identified for David B Lynch Foundation:
- Substantial asset base (over $4.4 million in 2023) provides financial stability.
- Consistent reporting of 0% officer compensation, demonstrating efficient use of funds and commitment to mission.
- Long filing history (10 filings) indicates consistent compliance and transparency.
Frequently Asked Questions about David B Lynch Foundation
Is David B Lynch Foundation a legitimate charity?
David B Lynch Foundation (EIN: 200458302) is a registered tax-exempt nonprofit based in Delaware. Our AI analysis gives it a Mission Score of 88/100. It has 10 years of IRS 990 filings on record. Total revenue: $693K. 2 red flags identified. 3 strengths noted. Financial health grade: B.
How does David B Lynch Foundation spend its money?
David B Lynch Foundation directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to David B Lynch Foundation tax-deductible?
David B Lynch Foundation is registered as a tax-exempt nonprofit (EIN: 200458302). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the David B Lynch Foundation CEO make?
David B Lynch Foundation's highest-compensated officer earns $4 annually. The organization reported $693K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of David B Lynch Foundation's spending goes to programs?
David B Lynch Foundation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does David B Lynch Foundation compare to similar nonprofits?
With a transparency score of 88/100 (Excellent), David B Lynch Foundation is above average for NTEE category T20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is David B Lynch Foundation located?
David B Lynch Foundation is headquartered in Wilmington, Delaware and files with the IRS under EIN 200458302. It is classified under NTEE code T20.
How many years of IRS 990 filings does David B Lynch Foundation have?
David B Lynch Foundation has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $693K in total revenue.
Is the David B Lynch Foundation financially sustainable given its expense-to-revenue trend?
While the foundation has substantial assets (over $4.4 million in 2023) that can cover deficits, its expenses have exceeded revenue in several recent years (e.g., 2023: $275,954 expenses vs. $191,499 revenue). This trend, if continued without increased revenue, could lead to long-term asset depletion, suggesting a need for enhanced fundraising or a review of spending.
What is the nature of the $1 liability consistently reported by the foundation?
The consistent reporting of only $1 in liabilities across multiple recent filings (2019-2023) is highly unusual for an organization of this size and warrants further investigation to understand if it's a reporting anomaly or if the foundation genuinely has negligible financial obligations.
How does the foundation manage to operate without officer compensation?
The foundation consistently reports 0% officer compensation, which implies that its leadership either volunteers their time, or compensation is structured in a way that is not reported as officer compensation on the 990, or the foundation relies on external contractors for management services.
Filing History
IRS 990 filing history for David B Lynch Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), David B Lynch Foundation's revenue has grown by 3359.2%, moving from $6K to $191K. Total assets increased by 976.2% over the same period, from $413K to $4.4M. Total functional expenses rose by 1065.8%, from $24K to $276K. In its most recent filing year (2023), David B Lynch Foundation reported a deficit of $84K, with expenses exceeding revenue. The organization holds $1 in liabilities against $4.4M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $4.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $191K | $276K | $4.4M | $1 | — | View 990 |
| 2022 | $348K | $300K | $4.5M | $1 | — | View 990 |
| 2021 | $414K | $270K | $4.5M | $1 | — | View 990 |
| 2020 | $291K | $264K | $4.3M | $1 | — | View 990 |
| 2019 | $211K | $274K | $4.3M | $1 | — | View 990 |
| 2015 | $54K | $31K | $398K | $0 | — | View 990 |
| 2014 | $17K | $29K | $376K | $0 | — | View 990 |
| 2013 | $12K | $26K | $387K | $0 | — | View 990 |
| 2012 | $14K | $26K | $402K | $0 | — | View 990 |
| 2011 | $6K | $24K | $413K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $191K, expenses of $276K, and assets of $4.4M (revenue -45.0% year-over-year).
- 2022: Revenue of $348K, expenses of $300K, and assets of $4.5M (revenue -15.9% year-over-year).
- 2021: Revenue of $414K, expenses of $270K, and assets of $4.5M (revenue +42.2% year-over-year).
- 2020: Revenue of $291K, expenses of $264K, and assets of $4.3M (revenue +37.9% year-over-year).
- 2019: Revenue of $211K, expenses of $274K, and assets of $4.3M (revenue +292.0% year-over-year).
- 2015: Revenue of $54K, expenses of $31K, and assets of $398K (revenue +213.2% year-over-year).
- 2014: Revenue of $17K, expenses of $29K, and assets of $376K (revenue +45.9% year-over-year).
- 2013: Revenue of $12K, expenses of $26K, and assets of $387K (revenue -18.7% year-over-year).
- 2012: Revenue of $14K, expenses of $26K, and assets of $402K (revenue +161.6% year-over-year).
- 2011: Revenue of $6K, expenses of $24K, and assets of $413K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for David B Lynch Foundation:
Data Sources and Methodology
This transparency report for David B Lynch Foundation 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.