John E And Sheryl M Downing Family Charitable Foundation
EIN: 274376195 · Bowling Green, KY · NTEE: T90
| Metric | Value |
|---|---|
| Total Revenue | $226K |
| Total Expenses | $50K |
| Net Assets | $304K |
Is John E And Sheryl M Downing Family Charitable Foundation Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About John E And Sheryl M Downing Family Charitable Foundation
John E And Sheryl M Downing Family Charitable Foundation (EIN: 274376195) is a nonprofit organization based in Bowling Green, KY, classified under NTEE code T90. The organization reported total revenue of $226K and total assets of $299K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of John E And Sheryl M Downing Family Charitable Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
John E And Sheryl M Downing Family Charitable Foundation is a small nonprofit that has been operating for 15 years, with 11 years of IRS 990 filings on record (2010–2023). Revenue has grown at a compound annual rate of -16.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $30K |
| Total Expenses | $50K |
| Surplus / Deficit | $-19,688 |
| Total Assets | $304K |
| Total Liabilities | $1 |
| Net Assets | $304K |
| Operating Margin | -65.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 73.1 months |
Financial Health Grade: B
In 2023, John E And Sheryl M Downing Family Charitable Foundation reported a deficit of $20K with expenses exceeding revenue, holds 73.1 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 11 years of filings (2010–2023), John E And Sheryl M Downing Family Charitable Foundation's revenue has declined at a compound annual growth rate (CAGR) of -16.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -7.5% | -2.5% | -6.1% |
| 2022 | +19.4% | +143.0% | -5.4% |
| 2021 | +168.7% | -2.7% | +2.5% |
| 2020 | -61.4% | -12.7% | -3.9% |
| 2019 | -11.5% | +19.6% | +0.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2011 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for John E And Sheryl M Downing Family Charitable Foundation has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates John E And Sheryl M Downing Family Charitable Foundation with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $20K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Frequently Asked Questions about John E And Sheryl M Downing Family Charitable Foundation
Is John E And Sheryl M Downing Family Charitable Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, John E And Sheryl M Downing Family Charitable Foundation (EIN: 274376195) insufficient data. 0 red flags identified, 0 strengths noted.
How does John E And Sheryl M Downing Family Charitable Foundation spend its money?
Detailed spending breakdown data is not yet available for John E And Sheryl M Downing Family Charitable Foundation. Check back for updated IRS 990 analysis.
Are donations to John E And Sheryl M Downing Family Charitable Foundation tax-deductible?
John E And Sheryl M Downing Family Charitable Foundation is registered as a tax-exempt nonprofit (EIN: 274376195). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is John E And Sheryl M Downing Family Charitable Foundation located?
John E And Sheryl M Downing Family Charitable Foundation is headquartered in Bowling Green, Kentucky and files with the IRS under EIN 274376195. It is classified under NTEE code T90.
How many years of IRS 990 filings does John E And Sheryl M Downing Family Charitable Foundation have?
John E And Sheryl M Downing Family Charitable Foundation has 11 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 $226K in total revenue.
Filing History
IRS 990 filing history for John E And Sheryl M Downing Family Charitable Foundation showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2010–2023), John E And Sheryl M Downing Family Charitable Foundation's revenue has declined by 90.2%, moving from $310K to $30K. Total assets decreased by 1.8% over the same period, from $310K to $304K. In its most recent filing year (2023), John E And Sheryl M Downing Family Charitable Foundation reported a deficit of $20K, with expenses exceeding revenue. The organization holds $1 in liabilities against $304K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $304K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $30K | $50K | $304K | $1 | — | — |
| 2022 | $33K | $51K | $324K | $1 | — | — |
| 2021 | $27K | $21K | $342K | $1 | — | — |
| 2020 | $10K | $22K | $334K | $1 | — | — |
| 2019 | $26K | $25K | $347K | $1 | — | View 990 |
| 2015 | $30K | $21K | $347K | $0 | — | View 990 |
| 2014 | $26K | $4K | $338K | $0 | — | View 990 |
| 2013 | $23K | $16K | $315K | $0 | — | View 990 |
| 2012 | $13K | $17K | $308K | $0 | — | View 990 |
| 2011 | $14K | $11K | $313K | $0 | — | View 990 |
| 2010 | $310K | $0 | $310K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $30K, expenses of $50K, and assets of $304K (revenue -7.5% year-over-year).
- 2022: Revenue of $33K, expenses of $51K, and assets of $324K (revenue +19.4% year-over-year).
- 2021: Revenue of $27K, expenses of $21K, and assets of $342K (revenue +168.7% year-over-year).
- 2020: Revenue of $10K, expenses of $22K, and assets of $334K (revenue -61.4% year-over-year).
- 2019: Revenue of $26K, expenses of $25K, and assets of $347K (revenue -11.5% year-over-year).
- 2015: Revenue of $30K, expenses of $21K, and assets of $347K (revenue +12.6% year-over-year).
- 2014: Revenue of $26K, expenses of $4K, and assets of $338K (revenue +16.3% year-over-year).
- 2013: Revenue of $23K, expenses of $16K, and assets of $315K (revenue +80.5% year-over-year).
- 2012: Revenue of $13K, expenses of $17K, and assets of $308K (revenue -11.7% year-over-year).
- 2011: Revenue of $14K, expenses of $11K, and assets of $313K (revenue -95.4% year-over-year).
- 2010: Revenue of $310K, expenses of $0, and assets of $310K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for John E And Sheryl M Downing Family Charitable Foundation:
Data Sources and Methodology
This transparency report for John E And Sheryl M Downing Family Charitable 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.