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

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Lewis Community Foundation Inc Financial Summary
MetricValue
Total Revenue$157K
Total Expenses$177K
Program Spending80%
Net Assets$3.6M
Transparency Score85/100

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Lewis Community Foundation Inc Form 990, Revenue, CEO Pay, and IRS Filing Signals

Lewis Community Foundation Inc is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Lewis Community Foundation Inc in one place.

Form 990 Filing Summary

14 filing years are available, with latest revenue of $172K and expenses of $177K.

Revenue and Expenses

Lewis Community Foundation Inc reported $172K in revenue and $177K in expenses, a deficit of $5K.

Executive Compensation

Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.

Charity Score and Red Flags

85/100 mission score, 1 red flag, and 5 strengths are shown from structured and AI review.

Is Lewis Community Foundation Inc Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
1 FoundRed Flags

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

IRS 990 Data Cockpit

Where the Money Comes From and Where It Goes

PendingDonor/Grant Funding
80%Program Expense
$0Grants Paid
14Stored Filing Years

Revenue Source Mix

Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.

Expense Deployment

Lewis Community Foundation Inc Expense Deployment
Program services$142K (80%)

Across stored filings, Lewis Community Foundation Inc shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.

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Lewis Community Foundation Inc Donor Decision Matrix
Decision LensSignalWhat to Inspect Next
LegitimacySome ConcernsGood filing record; 1 red flag identified
Mission spend80% to programsExcellent
Financial durabilityGrade B14 stored filing years
Peer contextCompare with Little League Baseball IncWest Virginia and Human Services context

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Lewis Community Foundation Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

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.

Organization Overview

20Years Operating
SmallSize Classification
14Years of Filings
MixedRevenue Trajectory

Lewis Community Foundation Inc is a small nonprofit that has been operating for 20 years, with 14 years of IRS 990 filings on record (2010–2023). Revenue has grown at a compound annual rate of -0.4%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$172K
Total Expenses$177K
Surplus / Deficit$-5,267
Total Assets$3.6M
Total Liabilities$9K
Net Assets$3.6M
Operating Margin-3.1%
Debt-to-Asset Ratio0.2%
Months of Reserves243.0 months

Financial Health Grade: B

In 2023, Lewis Community Foundation Inc reported a deficit of $5K with expenses exceeding revenue, holds 243.0 months of operating reserves (strong position), has a debt-to-asset ratio of 0.2% (very low leverage).

Financial Trends

Over 14 years of filings (2010–2023), Lewis Community Foundation Inc's revenue has declined at a compound annual growth rate (CAGR) of -0.4%.

YearRevenue ChangeExpense ChangeAsset Change
2023+21.1%+19.6%+-0.0%
2022-4.8%+12.7%-0.2%
2021+19.3%+2.8%+0.6%
2020-5.6%-5.7%-0.1%
2019+5.9%+5.3%-0.1%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2006

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

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.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$172KTotal Revenue
$177KTotal Expenses
$3.6MTotal Assets
$9KTotal Liabilities
$3.6MNet Assets
  • The organization reported a deficit of $5K, with expenses exceeding revenue.
  • Debt-to-asset ratio: 0.2%.

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 legitimate charity?

Lewis Community Foundation Inc (EIN: 203229371) is a registered tax-exempt nonprofit based in West Virginia. Our AI analysis gives it a Mission Score of 85/100. It has 14 years of IRS 990 filings on record. Total revenue: $157K. 1 red flag identified. 5 strengths noted. Financial health grade: B.

How does Lewis Community Foundation Inc spend its money?

Lewis Community Foundation Inc directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.

Are donations to Lewis Community Foundation Inc tax-deductible?

Lewis Community Foundation Inc is registered as a tax-exempt nonprofit (EIN: 203229371). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of Lewis Community Foundation Inc's spending goes to programs?

Lewis Community Foundation Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Lewis Community Foundation Inc compare to similar nonprofits?

With a transparency score of 85/100 (Excellent), Lewis Community Foundation Inc is above average for NTEE category P28 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Lewis Community Foundation Inc located?

Lewis Community Foundation Inc is headquartered in Oak Hill, West Virginia and files with the IRS under EIN 203229371. It is classified under NTEE code P28.

How many years of IRS 990 filings does Lewis Community Foundation Inc have?

Lewis Community Foundation Inc has 14 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 $157K in total revenue.

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.

YearRevenueExpensesAssetsLiabilitiesOfficer 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.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Lewis Community Foundation Inc:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing 2010 Filing

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.

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