Lancaster County Community Foundation
Lancaster County Community Foundation shows strong asset growth and zero reported officer compensation, with fluctuating revenues.
EIN: 200874857 · Lancaster, PA · NTEE: T31 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $51.7M |
| Total Expenses | $16.1M |
| Program Spending | 85% |
| Net Assets | $149.8M |
| Transparency Score | 90/100 |
Is Lancaster County Community Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lancaster County Community Foundation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lancaster County Community Foundation
Lancaster County Community Foundation (EIN: 200874857) is a nonprofit organization based in Lancaster, PA, classified under NTEE code T31. The organization reported total revenue of $51.7M and total assets of $184.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lancaster County Community Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lancaster County Community Foundation is a major nonprofit that has been operating for 22 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 14.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $20.2M |
| Total Expenses | $16.1M |
| Surplus / Deficit | +$4.1M |
| Total Assets | $168.8M |
| Total Liabilities | $19.0M |
| Net Assets | $149.8M |
| Operating Margin | 20.4% |
| Debt-to-Asset Ratio | 11.3% |
| Months of Reserves | 126.0 months |
Financial Health Grade: A
In 2023, Lancaster County Community Foundation reported a surplus of $4.1M with revenue exceeding expenses, holds 126.0 months of operating reserves (strong position), has a debt-to-asset ratio of 11.3% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Lancaster County Community Foundation's revenue has grown at a compound annual growth rate (CAGR) of 14.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +19.9% | -6.1% | +10.9% |
| 2022 | -83.9% | -20.7% | -14.3% |
| 2021 | +437.3% | +10.4% | +92.0% |
| 2020 | -2.1% | +15.5% | +8.8% |
| 2019 | -25.3% | +1.0% | +16.8% |
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 Lancaster County Community Foundation 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, Lancaster County Community 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 surplus of $4.1M, with revenue exceeding expenses.
- Debt-to-asset ratio: 11.3%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating either a fully volunteer leadership structure or that executive compensation is handled through a related entity or not reported in this section of the 990.
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 Lancaster County Community Foundation's IRS 990 filings:
- Significant revenue volatility, with a range from $10.5 million to $104.7 million over the past decade, which could impact consistent grantmaking without strong endowment management.
- One year (202212) where expenses ($17,131,820) slightly exceeded revenue ($16,848,863), indicating a minor operational deficit for that period.
Strengths
The following positive indicators were identified for Lancaster County Community Foundation:
- Exceptional asset growth, increasing from $50.7 million in 2014 to $168.8 million in 2023, demonstrating strong financial stewardship and long-term sustainability.
- Consistent reporting of 0% officer compensation across all filings, indicating high efficiency and potentially low administrative costs.
- Healthy balance sheet with relatively low liabilities compared to substantial assets, reflecting financial stability.
- Positive net income in most years, allowing for reinvestment and endowment growth.
Frequently Asked Questions about Lancaster County Community Foundation
Is Lancaster County Community Foundation a legitimate charity?
Lancaster County Community Foundation (EIN: 200874857) is a registered tax-exempt nonprofit based in Pennsylvania. Our AI analysis gives it a Mission Score of 90/100. It has 13 years of IRS 990 filings on record. Total revenue: $51.7M. 2 red flags identified. 4 strengths noted. Financial health grade: A.
How does Lancaster County Community Foundation spend its money?
Lancaster County Community Foundation directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Lancaster County Community Foundation tax-deductible?
Lancaster County Community Foundation is registered as a tax-exempt nonprofit (EIN: 200874857). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lancaster County Community Foundation's spending goes to programs?
Lancaster County Community Foundation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lancaster County Community Foundation compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Lancaster County Community Foundation 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 Lancaster County Community Foundation located?
Lancaster County Community Foundation is headquartered in Lancaster, Pennsylvania and files with the IRS under EIN 200874857. It is classified under NTEE code T31.
How many years of IRS 990 filings does Lancaster County Community Foundation have?
Lancaster County Community Foundation has 13 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 $51.7M in total revenue.
Is Lancaster County Community Foundation a good charity?
Based on the available IRS 990 data, the foundation appears to be a very good charity. It demonstrates strong financial health with significant asset growth from $50.7 million in 2014 to $168.8 million in 2023, and consistently reports 0% officer compensation, suggesting a high degree of financial efficiency and dedication to its mission.
How does the foundation's asset growth compare to its revenue fluctuations?
Despite significant revenue fluctuations, including a peak of over $104 million in 2021 and a low of $10.5 million in 2016, the foundation has consistently grown its assets. This indicates effective investment management and a strategy to build long-term endowment, rather than solely relying on annual contributions for operations.
What is the significance of 0% officer compensation?
The consistent reporting of 0% officer compensation is highly significant. It suggests that either the top officers are volunteers, or their compensation is paid by a related organization, or it is categorized differently within the 990. If truly volunteer-led at the top, it represents exceptional dedication and minimizes administrative overhead, allowing more funds for programs.
Filing History
IRS 990 filing history for Lancaster County Community Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Lancaster County Community Foundation's revenue has grown by 388.1%, moving from $4.1M to $20.2M. Total assets increased by 383.4% over the same period, from $34.9M to $168.8M. Total functional expenses rose by 348.1%, from $3.6M to $16.1M. In its most recent filing year (2023), Lancaster County Community Foundation reported a surplus of $4.1M, with revenue exceeding expenses. The organization holds $19.0M in liabilities against $168.8M in assets (debt-to-asset ratio: 11.3%), resulting in net assets of $149.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $20.2M | $16.1M | $168.8M | $19.0M | — | — |
| 2022 | $16.8M | $17.1M | $152.2M | $19.5M | — | — |
| 2021 | $104.7M | $21.6M | $177.5M | $23.7M | — | View 990 |
| 2020 | $19.5M | $19.6M | $92.5M | $20.2M | — | — |
| 2019 | $19.9M | $17.0M | $85.0M | $18.0M | — | View 990 |
| 2018 | $26.6M | $16.8M | $72.8M | $15.1M | — | View 990 |
| 2017 | $21.0M | $15.3M | $68.3M | $13.9M | — | — |
| 2016 | $10.5M | $12.5M | $62.0M | $11.9M | — | View 990 |
| 2015 | $22.1M | $10.2M | $61.1M | $10.7M | — | View 990 |
| 2014 | $14.7M | $8.2M | $50.8M | $8.8M | — | View 990 |
| 2013 | $7.5M | $7.5M | $43.0M | $7.0M | — | View 990 |
| 2012 | $5.0M | $5.1M | $39.0M | $5.0M | — | View 990 |
| 2011 | $4.1M | $3.6M | $34.9M | $2.9M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $20.2M, expenses of $16.1M, and assets of $168.8M (revenue +19.9% year-over-year).
- 2022: Revenue of $16.8M, expenses of $17.1M, and assets of $152.2M (revenue -83.9% year-over-year).
- 2021: Revenue of $104.7M, expenses of $21.6M, and assets of $177.5M (revenue +437.3% year-over-year).
- 2020: Revenue of $19.5M, expenses of $19.6M, and assets of $92.5M (revenue -2.1% year-over-year).
- 2019: Revenue of $19.9M, expenses of $17.0M, and assets of $85.0M (revenue -25.3% year-over-year).
- 2018: Revenue of $26.6M, expenses of $16.8M, and assets of $72.8M (revenue +26.6% year-over-year).
- 2017: Revenue of $21.0M, expenses of $15.3M, and assets of $68.3M (revenue +99.6% year-over-year).
- 2016: Revenue of $10.5M, expenses of $12.5M, and assets of $62.0M (revenue -52.3% year-over-year).
- 2015: Revenue of $22.1M, expenses of $10.2M, and assets of $61.1M (revenue +50.5% year-over-year).
- 2014: Revenue of $14.7M, expenses of $8.2M, and assets of $50.8M (revenue +95.1% year-over-year).
- 2013: Revenue of $7.5M, expenses of $7.5M, and assets of $43.0M (revenue +51.7% year-over-year).
- 2012: Revenue of $5.0M, expenses of $5.1M, and assets of $39.0M (revenue +19.9% year-over-year).
- 2011: Revenue of $4.1M, expenses of $3.6M, and assets of $34.9M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lancaster County Community Foundation:
Data Sources and Methodology
This transparency report for Lancaster County Community 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.