Lee Roberson Foundation
Lee Roberson Foundation faces recurring deficits and declining assets despite no officer compensation.
EIN: 205236581 · Kingston, TN · NTEE: B82 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $317K |
| Total Expenses | $378K |
| Program Spending | 75% |
| Net Assets | $81K |
| Transparency Score | 65/100 |
Is Lee Roberson Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lee Roberson Foundation directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lee Roberson Foundation
Lee Roberson Foundation (EIN: 205236581) is a nonprofit organization based in Kingston, TN, classified under NTEE code B82. The organization reported total revenue of $317K and total assets of $288K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lee Roberson Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lee Roberson Foundation is a small nonprofit that has been operating for 19 years, with 8 years of IRS 990 filings on record (2016–2023). Revenue has grown at a compound annual rate of -5.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $319K |
| Total Expenses | $378K |
| Surplus / Deficit | $-59,061 |
| Total Assets | $81K |
| Net Assets | $81K |
| Operating Margin | -18.5% |
| Months of Reserves | 2.6 months |
Financial Health Grade: C
In 2023, Lee Roberson Foundation reported a deficit of $59K with expenses exceeding revenue, holds 2.6 months of operating reserves (limited).
Financial Trends
Over 8 years of filings (2016–2023), Lee Roberson Foundation's revenue has declined at a compound annual growth rate (CAGR) of -5.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +37.1% | +48.8% | -42.1% |
| 2022 | -17.8% | +39.6% | -13.2% |
| 2021 | +46.7% | +3.6% | +164.9% |
| 2020 | +7.4% | +3.2% | +38.8% |
| 2019 | +35.5% | -2.3% | +26.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
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 Lee Roberson 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: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Lee Roberson Foundation allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% 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 deficit of $59K, with expenses exceeding revenue.
Executive Compensation Analysis
The Lee Roberson Foundation consistently reports 0% officer compensation across all eight filings, indicating that its leadership is either unpaid or compensated through other means not classified as officer compensation, which is a positive for resource allocation.
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 Lee Roberson Foundation's IRS 990 filings:
- Recurring deficits where expenses exceed revenue (e.g., $377,685 expenses vs. $318,624 revenue in 202312).
- Significant decline in assets in the most recent period (from $140,355 in 202212 to $81,294 in 202312).
- Inconsistent revenue generation, with large fluctuations year-over-year (e.g., $475,758 in 201612 down to $132,305 in 201812, then up to $318,624 in 202312).
Strengths
The following positive indicators were identified for Lee Roberson Foundation:
- Consistent IRS 990 filing history, indicating good transparency.
- 0% officer compensation reported across all filings, suggesting efficient use of funds at the leadership level.
- No reported liabilities across all periods, indicating sound debt management.
Frequently Asked Questions about Lee Roberson Foundation
Is Lee Roberson Foundation a legitimate charity?
Lee Roberson Foundation (EIN: 205236581) is a registered tax-exempt nonprofit based in Tennessee. Our AI analysis gives it a Mission Score of 65/100. It has 8 years of IRS 990 filings on record. Total revenue: $317K. 3 red flags identified. 3 strengths noted. Financial health grade: C.
How does Lee Roberson Foundation spend its money?
Lee Roberson Foundation directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Lee Roberson Foundation tax-deductible?
Lee Roberson Foundation is registered as a tax-exempt nonprofit (EIN: 205236581). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lee Roberson Foundation's spending goes to programs?
Lee Roberson Foundation directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lee Roberson Foundation compare to similar nonprofits?
With a transparency score of 65/100 (Good), Lee Roberson Foundation is above average for NTEE category B82 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lee Roberson Foundation located?
Lee Roberson Foundation is headquartered in Kingston, Tennessee and files with the IRS under EIN 205236581. It is classified under NTEE code B82.
How many years of IRS 990 filings does Lee Roberson Foundation have?
Lee Roberson Foundation has 8 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 $317K in total revenue.
Why have expenses exceeded revenue in multiple recent periods, such as 202312 and 202212?
The provided data shows that in 202312, expenses were $377,685 against $318,624 in revenue, and in 202212, expenses were $253,833 against $232,409 in revenue. This indicates the organization spent more than it brought in during these periods, potentially drawing from reserves or experiencing temporary funding shortfalls.
What caused the significant decrease in assets from $140,355 in 202212 to $81,294 in 202312?
The data shows a substantial drop in assets. This could be due to the organization using its reserves to cover the deficits incurred in 202312 and prior years, or it could be related to specific asset dispositions or revaluations not detailed in the summary.
How does the organization plan to achieve long-term financial sustainability given the recurring deficits?
The recurring pattern of expenses exceeding revenue in several years (e.g., 202312, 202212, 201812, 201712) suggests a need for a clear strategy to either increase revenue streams or control expenditures to ensure the foundation's long-term viability.
Filing History
IRS 990 filing history for Lee Roberson Foundation showing financial trends over 8 years of public records:
Over 8 years of IRS 990 filings (2016–2023), Lee Roberson Foundation's revenue has declined by 33%, moving from $476K to $319K. Total assets decreased by 29.5% over the same period, from $115K to $81K. Total functional expenses rose by 4.7%, from $361K to $378K. In its most recent filing year (2023), Lee Roberson Foundation reported a deficit of $59K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $319K | $378K | $81K | $0 | — | View 990 |
| 2022 | $232K | $254K | $140K | $0 | — | View 990 |
| 2021 | $283K | $182K | $162K | $0 | — | View 990 |
| 2020 | $193K | $175K | $61K | $0 | — | — |
| 2019 | $179K | $170K | $44K | $0 | — | View 990 |
| 2018 | $132K | $174K | $35K | $0 | — | View 990 |
| 2017 | $195K | $254K | $57K | $0 | — | View 990 |
| 2016 | $476K | $361K | $115K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $319K, expenses of $378K, and assets of $81K (revenue +37.1% year-over-year).
- 2022: Revenue of $232K, expenses of $254K, and assets of $140K (revenue -17.8% year-over-year).
- 2021: Revenue of $283K, expenses of $182K, and assets of $162K (revenue +46.7% year-over-year).
- 2020: Revenue of $193K, expenses of $175K, and assets of $61K (revenue +7.4% year-over-year).
- 2019: Revenue of $179K, expenses of $170K, and assets of $44K (revenue +35.5% year-over-year).
- 2018: Revenue of $132K, expenses of $174K, and assets of $35K (revenue -32.3% year-over-year).
- 2017: Revenue of $195K, expenses of $254K, and assets of $57K (revenue -58.9% year-over-year).
- 2016: Revenue of $476K, expenses of $361K, and assets of $115K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lee Roberson Foundation:
Data Sources and Methodology
This transparency report for Lee Roberson 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.