Larry And Martha Day Charitabletrust
Larry And Martha Day Charitabletrust maintains robust assets and reports zero officer compensation across all filings.
EIN: 207197623 · Dubois, WY · NTEE: W12 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.3M |
| Total Expenses | $748K |
| Program Spending | 90% |
| CEO/Top Officer Pay | $10 |
| Net Assets | $8.3M |
| Transparency Score | 85/100 |
Is Larry And Martha Day Charitabletrust Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Larry And Martha Day Charitabletrust directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Larry And Martha Day Charitabletrust
Larry And Martha Day Charitabletrust (EIN: 207197623) is a nonprofit organization based in Dubois, WY, classified under NTEE code W12. The organization reported total revenue of $3.3M and total assets of $10.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Larry And Martha Day Charitabletrust's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Larry And Martha Day Charitabletrust is a mid-size nonprofit that has been operating for 16 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.2M |
| Total Expenses | $748K |
| Surplus / Deficit | +$472K |
| Total Assets | $8.5M |
| Total Liabilities | $136K |
| Net Assets | $8.3M |
| Operating Margin | 38.7% |
| Debt-to-Asset Ratio | 1.6% |
| Months of Reserves | 135.8 months |
Financial Health Grade: A
In 2023, Larry And Martha Day Charitabletrust reported a surplus of $472K with revenue exceeding expenses, holds 135.8 months of operating reserves (strong position), has a debt-to-asset ratio of 1.6% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Larry And Martha Day Charitabletrust's revenue has grown at a compound annual growth rate (CAGR) of 1.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +103.2% | +19.9% | +5.9% |
| 2022 | +13.0% | +46.6% | +1.1% |
| 2021 | +64.7% | +119.9% | +1.7% |
| 2020 | +7.1% | -7.0% | +1.7% |
| 2019 | -46.0% | +167.8% | +11.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2010 |
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 Larry And Martha Day Charitabletrust with a Mission Score of 85 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: 5%
- programs: 90%
- fundraising: 5%
According to IRS 990 filings, Larry And Martha Day Charitabletrust allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. With 90% 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 $472K, with revenue exceeding expenses.
- Debt-to-asset ratio: 1.6%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that no officers or key employees receive salaries from the organization, which is highly unusual for an organization with assets exceeding $10 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 Larry And Martha Day Charitabletrust's IRS 990 filings:
- Lack of detailed functional expense breakdown (program, admin, fundraising) in provided data, limiting granular efficiency analysis.
Strengths
The following positive indicators were identified for Larry And Martha Day Charitabletrust:
- Consistent reporting of 0% officer compensation across all filings, indicating high efficiency and dedication of funds to mission.
- Strong and growing asset base, with assets reaching $8,467,007 in 202311, providing financial stability.
- Expenses consistently lower than revenue in most periods, demonstrating fiscal prudence and efficient management.
- Long history of IRS 990 filings (10 filings), indicating commitment to transparency and compliance.
Frequently Asked Questions about Larry And Martha Day Charitabletrust
Is Larry And Martha Day Charitabletrust a legitimate charity?
Larry And Martha Day Charitabletrust (EIN: 207197623) is a registered tax-exempt nonprofit based in Wyoming. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $3.3M. 1 red flag identified. 4 strengths noted. Financial health grade: A.
How does Larry And Martha Day Charitabletrust spend its money?
Larry And Martha Day Charitabletrust directs 90% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Larry And Martha Day Charitabletrust tax-deductible?
Larry And Martha Day Charitabletrust is registered as a tax-exempt nonprofit (EIN: 207197623). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Larry And Martha Day Charitabletrust CEO make?
Larry And Martha Day Charitabletrust's highest-compensated officer earns $10 annually. The organization reported $3.3M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Larry And Martha Day Charitabletrust's spending goes to programs?
Larry And Martha Day Charitabletrust directs 90% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Larry And Martha Day Charitabletrust compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Larry And Martha Day Charitabletrust is above average for NTEE category W12 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Larry And Martha Day Charitabletrust located?
Larry And Martha Day Charitabletrust is headquartered in Dubois, Wyoming and files with the IRS under EIN 207197623. It is classified under NTEE code W12.
How many years of IRS 990 filings does Larry And Martha Day Charitabletrust have?
Larry And Martha Day Charitabletrust 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 $3.3M in total revenue.
Is Larry And Martha Day Charitabletrust a good charity?
Based on the available financial data, the trust appears to be a fiscally responsible organization with strong asset reserves and no reported officer compensation, suggesting a high dedication of funds to its mission. However, without detailed program spending information, a full assessment of its charitable impact is challenging.
How does the trust manage its expenses?
The trust consistently maintains expenses significantly lower than its revenue in most periods, such as $748,020 in expenses against $1,219,940 in revenue in 202311. This indicates efficient management and a focus on retaining funds or directing them towards its charitable purpose.
What is the trend in the trust's assets?
The trust's assets have shown consistent growth over the years, increasing from $5,058,973 in 201111 to $8,467,007 in 202311, demonstrating strong financial stewardship and accumulation of resources.
Filing History
IRS 990 filing history for Larry And Martha Day Charitabletrust showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Larry And Martha Day Charitabletrust's revenue has grown by 16.6%, moving from $1.0M to $1.2M. Total assets increased by 67.4% over the same period, from $5.1M to $8.5M. Total functional expenses rose by 582.6%, from $110K to $748K. In its most recent filing year (2023), Larry And Martha Day Charitabletrust reported a surplus of $472K, with revenue exceeding expenses. The organization holds $136K in liabilities against $8.5M in assets (debt-to-asset ratio: 1.6%), resulting in net assets of $8.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.2M | $748K | $8.5M | $136K | — | — |
| 2022 | $600K | $624K | $8.0M | $135K | — | View 990 |
| 2021 | $531K | $426K | $7.9M | $28K | — | View 990 |
| 2020 | $322K | $193K | $7.8M | $1 | — | — |
| 2019 | $301K | $208K | $7.6M | $1 | — | View 990 |
| 2015 | $558K | $78K | $6.8M | $1 | — | View 990 |
| 2014 | $460K | $146K | $6.9M | $1 | — | View 990 |
| 2013 | $1.7M | $264K | $6.6M | $1 | — | View 990 |
| 2012 | $253K | $139K | $5.2M | $1 | — | View 990 |
| 2011 | $1.0M | $110K | $5.1M | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.2M, expenses of $748K, and assets of $8.5M (revenue +103.2% year-over-year).
- 2022: Revenue of $600K, expenses of $624K, and assets of $8.0M (revenue +13.0% year-over-year).
- 2021: Revenue of $531K, expenses of $426K, and assets of $7.9M (revenue +64.7% year-over-year).
- 2020: Revenue of $322K, expenses of $193K, and assets of $7.8M (revenue +7.1% year-over-year).
- 2019: Revenue of $301K, expenses of $208K, and assets of $7.6M (revenue -46.0% year-over-year).
- 2015: Revenue of $558K, expenses of $78K, and assets of $6.8M (revenue +21.1% year-over-year).
- 2014: Revenue of $460K, expenses of $146K, and assets of $6.9M (revenue -72.5% year-over-year).
- 2013: Revenue of $1.7M, expenses of $264K, and assets of $6.6M (revenue +562.4% year-over-year).
- 2012: Revenue of $253K, expenses of $139K, and assets of $5.2M (revenue -75.8% year-over-year).
- 2011: Revenue of $1.0M, expenses of $110K, and assets of $5.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Larry And Martha Day Charitabletrust:
Data Sources and Methodology
This transparency report for Larry And Martha Day Charitabletrust 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.