Lemon L Smith Clinic 2 Tr For

Lemon L Smith Clinic 2 Tr For faces persistent operating deficits, spending significantly more than its revenue in recent years.

EIN: 131946319 · Hermitage, PA · Updated: 2026-03-28

$1.5MRevenue

$4.1MAssets

55/100Mission Score (Fair)

Is Lemon L Smith Clinic 2 Tr For Legit?

Some Concerns

GoodFiling Consistency

ExcellentSpending Efficiency

ModerateTransparency

4 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Lemon L Smith Clinic 2 Tr For directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Lemon L Smith Clinic 2 Tr For

Lemon L Smith Clinic 2 Tr For (EIN: 131946319) is a nonprofit organization based in Hermitage, PA. The organization reported total revenue of $1.5M and total assets of $4.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lemon L Smith Clinic 2 Tr For's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Lemon L Smith Clinic 2 Tr For exhibits a concerning financial trend with expenses consistently exceeding revenue in recent years. For instance, in 2023, the organization reported revenue of $33,510 against expenses of $299,586, indicating a significant operating deficit. This pattern is also evident in 2022 ($80,680 revenue vs. $357,257 expenses) and 2021 ($338,891 revenue vs. $327,593 expenses), though the deficit was smaller in 2021. While the organization maintains substantial assets of over $3.9 million, the sustained operational losses raise questions about the long-term sustainability of its funding model and its ability to continue its mission without drawing down its principal. The lack of officer compensation reported across all filings suggests a volunteer-led or externally managed structure, which can be a positive for efficiency, but the overall financial health is trending negatively.

The organization's financial transparency is generally good, with consistent IRS 990 filings available. However, without detailed program expense breakdowns, it's challenging to fully assess spending efficiency beyond the top-line figures. The significant and consistent operating deficits are the primary concern, indicating that the organization is spending more than it brings in. This could be due to a strategic decision to utilize reserves, but without further context, it appears unsustainable. The organization's assets have also seen a gradual decline from $4,788,007 in 2015 to $3,908,122 in 2023, which aligns with the observed operating deficits.

Overall, while the organization appears to be transparent with its filings and has no reported executive compensation, its financial health is precarious due to persistent operating deficits. The substantial asset base provides a buffer, but the current spending patterns are not sustainable in the long run without a significant increase in revenue or reduction in expenses. Further details on program activities and funding sources would be beneficial for a complete understanding.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Lemon L Smith Clinic 2 Tr For with a Mission Score of 55 out of 100 (Fair). 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, Lemon L Smith Clinic 2 Tr For 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 organization consistently reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through an external entity, which is a positive for minimizing 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 Lemon L Smith Clinic 2 Tr For's IRS 990 filings:

Persistent and significant operating deficits, with expenses far exceeding revenue in recent years (e.g., $299,586 expenses vs. $33,510 revenue in 2023).
Declining asset base, from $4,788,007 in 2015 to $3,908,122 in 2023, indicating unsustainable spending.
Sharp decrease in revenue from $338,891 in 2021 to $33,510 in 2023, raising concerns about funding stability.
Lack of detailed program expense breakdown in filings, making it difficult to assess program efficiency.

Strengths

The following positive indicators were identified for Lemon L Smith Clinic 2 Tr For:

Consistent IRS 990 filing history, demonstrating transparency.
No reported officer compensation, suggesting efficient use of funds at the leadership level.
Substantial asset base of over $3.9 million provides a financial buffer.
Very low reported liabilities ($1 in recent years), indicating good financial management of debt.

Frequently Asked Questions about Lemon L Smith Clinic 2 Tr For

Is Lemon L Smith Clinic 2 Tr For a legitimate charity?

Based on AI analysis of IRS 990 filings, Lemon L Smith Clinic 2 Tr For (EIN: 131946319) some concerns. Mission Score: 55/100. 4 red flags identified, 4 strengths noted.

How does Lemon L Smith Clinic 2 Tr For spend its money?

Lemon L Smith Clinic 2 Tr For directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to Lemon L Smith Clinic 2 Tr For tax-deductible?

Lemon L Smith Clinic 2 Tr For is registered as a tax-exempt nonprofit (EIN: 131946319). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What are the primary sources of revenue for Lemon L Smith Clinic 2 Tr For, given the significant decline in revenue in recent years?

The filings do not detail specific revenue sources, but the sharp drop from $338,891 in 2021 to $33,510 in 2023 suggests a potential loss of a major funding stream or a change in operational model.

How does Lemon L Smith Clinic 2 Tr For plan to address its persistent operating deficits?

The IRS 990 filings do not provide strategic plans for addressing financial shortfalls. The organization has consistently spent more than its revenue, for example, $299,586 in expenses against $33,510 in revenue in 2023.

What specific programs does Lemon L Smith Clinic 2 Tr For operate, and how are expenses allocated among them?

The NTEE code is unknown, and the filings do not provide a detailed breakdown of program expenses, making it difficult to assess specific program impact or efficiency.

Is the organization intentionally drawing down its assets to fund operations, and if so, what is the long-term strategy?

The consistent operating deficits, such as the $266,076 deficit in 2023, coupled with a decline in assets from $4.78 million in 2015 to $3.9 million in 2023, suggest assets are being used to cover expenses, but the filings do not articulate a long-term strategy for this.

Filing History

IRS 990 filing history for Lemon L Smith Clinic 2 Tr For showing financial trends over 8 years of public records:

Over 8 years of IRS 990 filings (2013–2023), Lemon L Smith Clinic 2 Tr For's revenue has declined by 88.9%, moving from $301K to $34K. Total assets decreased by 13.5% over the same period, from $4.5M to $3.9M. Total functional expenses rose by 27.8%, from $234K to $300K. In its most recent filing year (2023), Lemon L Smith Clinic 2 Tr For reported a deficit of $266K, with expenses exceeding revenue. The organization holds $1 in liabilities against $3.9M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $3.9M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$34K	$300K	$3.9M	$1	—	—
2022	$81K	$357K	$4.2M	$1	—	View 990
2021	$339K	$328K	$4.4M	$1	—	—
2020	$251K	$262K	$4.4M	$1	—	—
2019	$250K	$253K	$4.4M	$1	—	View 990
2015	$465K	$255K	$4.8M	$0	—	View 990
2014	$309K	$248K	$4.6M	$0	—	View 990
2013	$301K	$234K	$4.5M	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $34K, expenses of $300K, and assets of $3.9M (revenue -58.5% year-over-year).
2022: Revenue of $81K, expenses of $357K, and assets of $4.2M (revenue -76.2% year-over-year).
2021: Revenue of $339K, expenses of $328K, and assets of $4.4M (revenue +34.8% year-over-year).
2020: Revenue of $251K, expenses of $262K, and assets of $4.4M (revenue +0.6% year-over-year).
2019: Revenue of $250K, expenses of $253K, and assets of $4.4M (revenue -46.3% year-over-year).
2015: Revenue of $465K, expenses of $255K, and assets of $4.8M (revenue +50.6% year-over-year).
2014: Revenue of $309K, expenses of $248K, and assets of $4.6M (revenue +2.5% year-over-year).
2013: Revenue of $301K, expenses of $234K, and assets of $4.5M.

Data Sources and Methodology

This transparency report for Lemon L Smith Clinic 2 Tr For 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.