Kathryn & Roy Shoemaker Charitable Trust
Kathryn & Roy Shoemaker Charitable Trust maintains substantial assets with no reported officer compensation, but recent filing shows zero activity.
EIN: 204725351 · State College, PA · Updated: 2026-03-28
Is Kathryn & Roy Shoemaker Charitable Trust Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Kathryn & Roy Shoemaker Charitable Trust directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Kathryn & Roy Shoemaker Charitable Trust
Kathryn & Roy Shoemaker Charitable Trust (EIN: 204725351) is a nonprofit organization based in State College, PA. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Kathryn & Roy Shoemaker Charitable Trust's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Kathryn & Roy Shoemaker Charitable Trust with a Mission Score of 75 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, Kathryn & Roy Shoemaker Charitable Trust 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.
Executive Compensation Analysis
The trust consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to officers. This suggests a volunteer-led or externally managed structure for executive functions, which can contribute to lower administrative overhead.
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 Kathryn & Roy Shoemaker Charitable Trust's IRS 990 filings:
- Latest filing shows $0 revenue, expenses, and assets, which is inconsistent with historical data and requires clarification.
- Lack of detailed expense breakdown makes it difficult to fully assess spending efficiency and program allocation.
Strengths
The following positive indicators were identified for Kathryn & Roy Shoemaker Charitable Trust:
- Consistent maintenance of a substantial asset base (over $5.9 million) across multiple years, indicating financial stability.
- No reported officer compensation, suggesting efficient management without executive salaries.
- Consistently reported $0 liabilities, indicating a strong balance sheet and no debt burden.
Frequently Asked Questions about Kathryn & Roy Shoemaker Charitable Trust
Is Kathryn & Roy Shoemaker Charitable Trust a legitimate charity?
Based on AI analysis of IRS 990 filings, Kathryn & Roy Shoemaker Charitable Trust (EIN: 204725351) some concerns. Mission Score: 75/100. 2 red flags identified, 3 strengths noted.
How does Kathryn & Roy Shoemaker Charitable Trust spend its money?
Kathryn & Roy Shoemaker Charitable Trust directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Kathryn & Roy Shoemaker Charitable Trust tax-deductible?
Kathryn & Roy Shoemaker Charitable Trust is registered as a tax-exempt nonprofit (EIN: 204725351). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What caused the reported $0 revenue and expenses in the latest period, and $0 assets?
The latest filing period (2017 onwards, implied by 'Latest Revenue: $0' and 'Assets: $0') shows a significant departure from previous years where the trust consistently reported millions in assets and hundreds of thousands in revenue and expenses. This could indicate a change in the trust's status, a final distribution of assets, or an error in the provided 'Latest Revenue' and 'Assets' data point if it refers to a period after 201612.
How are the trust's expenses categorized, specifically between program distributions and administrative costs?
The provided data only gives total expenses. Without a breakdown, it's difficult to determine the exact proportion of funds directly supporting charitable programs versus administrative overhead. For a charitable trust, a significant portion of expenses would typically be grants or distributions.
What is the trust's primary charitable purpose and how are its funds distributed?
The NTEE code is unknown, and the data does not specify the types of programs or organizations the trust supports. Understanding its mission and grant-making strategy would provide more insight into its impact.
Filing History
IRS 990 filing history for Kathryn & Roy Shoemaker Charitable Trust showing financial trends over 6 years of public records:
Over 6 years of IRS 990 filings (2011–2016), Kathryn & Roy Shoemaker Charitable Trust's revenue has declined by 169.2%, moving from $493K to $-341,154. Total assets increased by 2% over the same period, from $6.1M to $6.2M. Total functional expenses fell by 0%, from $296K to $296K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2016 | $-341,154 | $296K | $6.2M | $0 | — | View 990 |
| 2015 | $791K | $390K | $6.8M | $0 | — | View 990 |
| 2014 | $404K | $358K | $6.4M | $0 | — | View 990 |
| 2013 | $764K | $324K | $6.4M | $0 | — | View 990 |
| 2012 | $227K | $289K | $6.0M | $0 | — | View 990 |
| 2011 | $493K | $296K | $6.1M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2016: Revenue of $-341,154, expenses of $296K, and assets of $6.2M (revenue -143.1% year-over-year).
- 2015: Revenue of $791K, expenses of $390K, and assets of $6.8M (revenue +95.8% year-over-year).
- 2014: Revenue of $404K, expenses of $358K, and assets of $6.4M (revenue -47.1% year-over-year).
- 2013: Revenue of $764K, expenses of $324K, and assets of $6.4M (revenue +235.8% year-over-year).
- 2012: Revenue of $227K, expenses of $289K, and assets of $6.0M (revenue -53.8% year-over-year).
- 2011: Revenue of $493K, expenses of $296K, and assets of $6.1M.
Data Sources and Methodology
This transparency report for Kathryn & Roy Shoemaker Charitable 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.