Lewis Community Foundation Inc

Lewis Community Foundation maintains stable $3.5M asset base with consistent, modest revenue and no reported officer compensation.

EIN: 203229371 · Oak Hill, WV · NTEE: P28 · Updated: 2026-03-28

$157KRevenue

$3.6MAssets

85/100Mission Score (Excellent)

P28

About Lewis Community Foundation Inc

Lewis Community Foundation Inc (EIN: 203229371) is a nonprofit organization based in Oak Hill, WV, classified under NTEE code P28. The organization reported total revenue of $157K and total assets of $3.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lewis Community Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Lewis Community Foundation Inc. demonstrates consistent financial stability with substantial assets of approximately $3.5 million over the past decade, significantly outweighing its annual revenues and expenses. The organization's revenue has shown a slight upward trend, reaching $171,805 in 2023, while expenses have generally remained in line with or slightly above revenue, indicating a balanced operational approach. The foundation's primary function appears to be managing its endowment to generate income for community support, rather than extensive direct program delivery, which is typical for community foundations.

Spending efficiency is difficult to fully assess without a detailed breakdown of program, administrative, and fundraising expenses from the provided data. However, the consistent asset base and relatively low liabilities suggest prudent financial management. The absence of officer compensation reported across all filings indicates a volunteer-led or very lean executive structure, which can contribute to lower administrative overhead. Transparency is generally good, with consistent annual filings available, and the NTEE code P28 (Community Foundations) aligns with its name and financial profile.

Overall, the foundation appears to be a well-managed entity focused on long-term community support through its endowment. Its financial health is robust, characterized by significant assets and stable operations. The lack of reported officer compensation is a positive indicator of efficient resource allocation, though a more granular expense breakdown would further clarify spending efficiency.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Lewis Community Foundation Inc 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: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Lewis Community Foundation Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that the organization is either entirely volunteer-led at the executive level or compensates its leadership through non-officer roles, which is a strong positive for resource allocation efficiency.

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 Lewis Community Foundation Inc's IRS 990 filings:

Detailed program spending breakdown not explicitly available in provided summary data, making precise efficiency analysis challenging.

Strengths

The following positive indicators were identified for Lewis Community Foundation Inc:

Strong and stable asset base of approximately $3.5 million, indicating long-term financial security.
Zero reported officer compensation across all filings, suggesting highly efficient use of funds and potentially volunteer leadership.
Consistent filing history (14 filings) demonstrates good transparency and compliance.
Low liabilities relative to assets and revenue, indicating sound financial management.
Revenue growth from $116,987 in 2017 to $171,805 in 2023.

Frequently Asked Questions about Lewis Community Foundation Inc

Is Lewis Community Foundation Inc. a good charity?

Based on the available data, Lewis Community Foundation Inc. appears to be a well-managed and financially stable organization. Its significant asset base ($3.5M), consistent revenue, and zero reported officer compensation are strong indicators of good financial health and efficient resource management. As a community foundation, its primary role is often endowment management and grant-making, which aligns with its financial profile.

How does the organization's asset base compare to its annual expenses?

The organization's asset base of approximately $3.5 million is substantially larger than its annual expenses, which have ranged from $121,179 to $177,072 over the past decade. This indicates a strong endowment and long-term financial stability, typical for a community foundation.

What is the trend in the organization's revenue and expenses?

Revenue has shown a slight upward trend, from $116,987 in 2017 to $171,805 in 2023. Expenses have generally tracked revenue, with some years showing a slight surplus (e.g., 2021: Revenue $149,093, Expenses $131,344) and others a slight deficit (e.g., 2023: Revenue $171,805, Expenses $177,072), indicating stable, balanced operations.

Filing History

IRS 990 filing history for Lewis Community Foundation Inc showing financial trends over 14 years of public records:

Over 14 years of IRS 990 filings (2010–2023), Lewis Community Foundation Inc's revenue has declined by 5%, moving from $181K to $172K. Total assets decreased by 0.5% over the same period, from $3.6M to $3.6M. Total functional expenses rose by 13.6%, from $156K to $177K. In its most recent filing year (2023), Lewis Community Foundation Inc reported a deficit of $5K, with expenses exceeding revenue. The organization holds $9K in liabilities against $3.6M in assets (debt-to-asset ratio: 0.2%), resulting in net assets of $3.6M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$172K	$177K	$3.6M	$9K	—	View 990
2022	$142K	$148K	$3.6M	$5K	—	—
2021	$149K	$131K	$3.6M	$6K	—	—
2020	$125K	$128K	$3.6M	$1K	—	View 990
2019	$132K	$136K	$3.6M	$994	—	View 990
2018	$125K	$129K	$3.6M	$0	—	View 990
2017	$117K	$126K	$3.6M	$0	—	View 990
2016	$136K	$121K	$3.6M	$941	—	View 990
2015	$134K	$134K	$3.6M	$883	—	View 990
2014	$127K	$129K	$3.6M	$807	—	View 990
2013	$127K	$124K	$3.6M	$2K	—	View 990
2012	$121K	$130K	$3.6M	$2K	—	View 990
2011	$128K	$146K	$3.6M	$1K	—	View 990
2010	$181K	$156K	$3.6M	$3K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $172K, expenses of $177K, and assets of $3.6M (revenue +21.1% year-over-year).
2022: Revenue of $142K, expenses of $148K, and assets of $3.6M (revenue -4.8% year-over-year).
2021: Revenue of $149K, expenses of $131K, and assets of $3.6M (revenue +19.3% year-over-year).
2020: Revenue of $125K, expenses of $128K, and assets of $3.6M (revenue -5.6% year-over-year).
2019: Revenue of $132K, expenses of $136K, and assets of $3.6M (revenue +5.9% year-over-year).
2018: Revenue of $125K, expenses of $129K, and assets of $3.6M (revenue +6.9% year-over-year).
2017: Revenue of $117K, expenses of $126K, and assets of $3.6M (revenue -13.9% year-over-year).
2016: Revenue of $136K, expenses of $121K, and assets of $3.6M (revenue +1.4% year-over-year).
2015: Revenue of $134K, expenses of $134K, and assets of $3.6M (revenue +5.8% year-over-year).
2014: Revenue of $127K, expenses of $129K, and assets of $3.6M (revenue +0.0% year-over-year).
2013: Revenue of $127K, expenses of $124K, and assets of $3.6M (revenue +5.0% year-over-year).
2012: Revenue of $121K, expenses of $130K, and assets of $3.6M (revenue -5.9% year-over-year).
2011: Revenue of $128K, expenses of $146K, and assets of $3.6M (revenue -29.1% year-over-year).
2010: Revenue of $181K, expenses of $156K, and assets of $3.6M.

Data Sources and Methodology

This transparency report for Lewis Community Foundation Inc 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.