Jack L Peterson And Vanessa Mccoy Peterson Foundation

Jack L Peterson And Vanessa Mccoy Peterson Foundation consistently spends more than it earns, drawing down assets.

EIN: 202026404 · Waikoloa, HI · NTEE: T22 · Updated: 2026-03-28

$138KRevenue
$261KAssets
65/100Mission Score (Good)
T22
Jack L Peterson And Vanessa Mccoy Peterson Foundation Financial Summary
MetricValue
Total Revenue$138K
Total Expenses$27K
Program Spending80%
Net Assets$229K
Transparency Score65/100

Is Jack L Peterson And Vanessa Mccoy Peterson Foundation Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
2 FoundRed Flags

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

Jack L Peterson And Vanessa Mccoy Peterson Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Jack L Peterson And Vanessa Mccoy Peterson Foundation

Jack L Peterson And Vanessa Mccoy Peterson Foundation (EIN: 202026404) is a nonprofit organization based in Waikoloa, HI, classified under NTEE code T22. The organization reported total revenue of $138K and total assets of $261K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Jack L Peterson And Vanessa Mccoy Peterson Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

21Years Operating
SmallSize Classification
10Years of Filings
MixedRevenue Trajectory

Jack L Peterson And Vanessa Mccoy Peterson Foundation is a small nonprofit that has been operating for 21 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -2.4%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$10K
Total Expenses$27K
Surplus / Deficit$-17,594
Total Assets$229K
Total Liabilities$1
Net Assets$229K
Operating Margin-180.8%
Debt-to-Asset Ratio0.0%
Months of Reserves100.5 months

Financial Health Grade: B

In 2023, Jack L Peterson And Vanessa Mccoy Peterson Foundation reported a deficit of $18K with expenses exceeding revenue, holds 100.5 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), Jack L Peterson And Vanessa Mccoy Peterson Foundation's revenue has declined at a compound annual growth rate (CAGR) of -2.4%.

YearRevenue ChangeExpense ChangeAsset Change
2023+1948.2%-1.1%-7.6%
2022-97.8%+12.8%-9.9%
2021+283.1%-6.8%-0.9%
2020-93.6%+19.3%-6.8%
2019+163.0%-16.0%+15.6%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2005

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

AI Transparency Report

The Jack L Peterson And Vanessa Mccoy Peterson Foundation appears to be a small private foundation with fluctuating revenue and consistent expenses. In 2023, the organization reported revenue of $9,729 against expenses of $27,323, indicating a deficit spending pattern. This trend is not new, as expenses have consistently outpaced revenue in most recent years, leading to a gradual decline in assets from a high of $297,506 in 2019 to $228,722 in 2023. The foundation's liabilities have consistently been reported as $1, suggesting minimal debt and a straightforward financial structure. The organization's financial health, while stable in terms of asset base, shows a reliance on its existing endowment rather than consistent incoming donations to cover operational costs. The absence of officer compensation across all reported periods indicates a volunteer-driven leadership, which is a positive for spending efficiency. However, without a detailed breakdown of expenses, it's challenging to fully assess program spending versus administrative costs. The NTEE code T22 (Private Grantmaking Foundations) suggests its primary activity is making grants, which would fall under program spending. Transparency is generally good given the public availability of 990 filings. The consistent reporting of minimal liabilities and zero officer compensation are clear indicators. However, the lack of detailed expense categories in the provided summary makes it difficult to ascertain the exact proportion of funds dedicated to programs versus other operational costs. The consistent deficit spending, where expenses frequently exceed revenue, is a point of concern for long-term sustainability if not addressed by increased fundraising or a strategic draw from assets.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Jack L Peterson And Vanessa Mccoy Peterson Foundation with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

  • admin: 20%
  • programs: 80%
  • fundraising: 0%

According to IRS 990 filings, Jack L Peterson And Vanessa Mccoy Peterson Foundation allocates its expenses as follows: admin: 20%, programs: 80%, fundraising: 0%. With 80% 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:

$10KTotal Revenue
$27KTotal Expenses
$229KTotal Assets
$1Total Liabilities
$229KNet Assets
  • The organization reported a deficit of $18K, with expenses exceeding revenue.
  • Debt-to-asset ratio: 0.0%.

Executive Compensation Analysis

Executive compensation has consistently been reported as 0% across all available filings, indicating that the foundation's leadership is entirely volunteer-based, which is highly efficient for a small organization of this 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 Jack L Peterson And Vanessa Mccoy Peterson Foundation's IRS 990 filings:

  • Consistent deficit spending (expenses frequently exceed revenue, e.g., $27,323 expenses vs. $9,729 revenue in 2023).
  • Declining asset base over recent years (from $297,506 in 2019 to $228,722 in 2023).

Strengths

The following positive indicators were identified for Jack L Peterson And Vanessa Mccoy Peterson Foundation:

  • Zero officer compensation, indicating volunteer leadership and high efficiency in this area.
  • Very low liabilities ($1 consistently reported), suggesting strong financial control and minimal debt.
  • Consistent filing history, demonstrating transparency and compliance.

Frequently Asked Questions about Jack L Peterson And Vanessa Mccoy Peterson Foundation

Is Jack L Peterson And Vanessa Mccoy Peterson Foundation a legitimate charity?

Jack L Peterson And Vanessa Mccoy Peterson Foundation (EIN: 202026404) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 65/100. It has 10 years of IRS 990 filings on record. Total revenue: $138K. 2 red flags identified. 3 strengths noted. Financial health grade: B.

How does Jack L Peterson And Vanessa Mccoy Peterson Foundation spend its money?

Jack L Peterson And Vanessa Mccoy Peterson Foundation directs 80% of its spending to programs and services. This exceeds the 65% industry benchmark.

Are donations to Jack L Peterson And Vanessa Mccoy Peterson Foundation tax-deductible?

Jack L Peterson And Vanessa Mccoy Peterson Foundation is registered as a tax-exempt nonprofit (EIN: 202026404). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

How does Jack L Peterson And Vanessa Mccoy Peterson Foundation compare to similar nonprofits?

With a transparency score of 65/100 (Good), Jack L Peterson And Vanessa Mccoy Peterson Foundation is above average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Jack L Peterson And Vanessa Mccoy Peterson Foundation located?

Jack L Peterson And Vanessa Mccoy Peterson Foundation is headquartered in Waikoloa, Hawaii and files with the IRS under EIN 202026404. It is classified under NTEE code T22.

How many years of IRS 990 filings does Jack L Peterson And Vanessa Mccoy Peterson Foundation have?

Jack L Peterson And Vanessa Mccoy Peterson 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 $138K in total revenue.

What are the specific programs or grants the foundation supports?

The provided data does not detail specific programs or grants. As a Private Grantmaking Foundation (NTEE T22), its primary activity is likely making grants, but the beneficiaries are not specified.

How does the foundation plan to address its consistent deficit spending?

The filings show that expenses have exceeded revenue in most years (e.g., $27,323 expenses vs. $9,729 revenue in 2023). The foundation would need to either increase its revenue streams or reduce expenses to achieve financial sustainability without further drawing down assets.

What constitutes the majority of the foundation's expenses?

Without a detailed breakdown of expenses from the 990 forms, it's difficult to pinpoint the exact nature of the costs. Given its NTEE code, a significant portion should ideally be grant disbursements (program service expenses).

What is the foundation's strategy for asset management given the declining trend?

Assets have decreased from $297,506 in 2019 to $228,722 in 2023. The foundation's strategy for managing this decline, whether through investment returns or planned asset utilization, is not evident from the summary data.

Filing History

IRS 990 filing history for Jack L Peterson And Vanessa Mccoy Peterson Foundation showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Jack L Peterson And Vanessa Mccoy Peterson Foundation's revenue has declined by 25.6%, moving from $13K to $10K. Total assets increased by 9% over the same period, from $210K to $229K. Total functional expenses rose by 19.4%, from $23K to $27K. In its most recent filing year (2023), Jack L Peterson And Vanessa Mccoy Peterson Foundation reported a deficit of $18K, with expenses exceeding revenue. The organization holds $1 in liabilities against $229K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $229K.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $10K $27K $229K $1
2022 $475 $28K $248K $1
2021 $22K $24K $275K $1
2020 $6K $26K $277K $1 View 990
2019 $90K $22K $298K $1 View 990
2015 $34K $26K $257K $1 View 990
2014 $44K $24K $248K $1 View 990
2013 $5K $23K $229K $1 View 990
2012 $61K $25K $246K $1 View 990
2011 $13K $23K $210K $1 View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $10K, expenses of $27K, and assets of $229K (revenue +1948.2% year-over-year).
  • 2022: Revenue of $475, expenses of $28K, and assets of $248K (revenue -97.8% year-over-year).
  • 2021: Revenue of $22K, expenses of $24K, and assets of $275K (revenue +283.1% year-over-year).
  • 2020: Revenue of $6K, expenses of $26K, and assets of $277K (revenue -93.6% year-over-year).
  • 2019: Revenue of $90K, expenses of $22K, and assets of $298K (revenue +163.0% year-over-year).
  • 2015: Revenue of $34K, expenses of $26K, and assets of $257K (revenue -21.4% year-over-year).
  • 2014: Revenue of $44K, expenses of $24K, and assets of $248K (revenue +731.5% year-over-year).
  • 2013: Revenue of $5K, expenses of $23K, and assets of $229K (revenue -91.4% year-over-year).
  • 2012: Revenue of $61K, expenses of $25K, and assets of $246K (revenue +367.8% year-over-year).
  • 2011: Revenue of $13K, expenses of $23K, and assets of $210K.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Jack L Peterson And Vanessa Mccoy Peterson Foundation:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for Jack L Peterson And Vanessa Mccoy Peterson 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.

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