Lewis County Head Start
Lewis County Head Start consistently directs all reported officer compensation to program services, maintaining stable finances with minor annual fluctuations.
EIN: 161126178 · Lowville, NY · NTEE: B22Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.9M |
| Total Expenses | $1.9M |
| Program Spending | 90% |
| Net Assets | $147K |
| Transparency Score | 92/100 |
Is Lewis County Head Start Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lewis County Head Start directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lewis County Head Start
Lewis County Head Start (EIN: 161126178) is a nonprofit organization based in Lowville, NY, classified under NTEE code B22Z. The organization reported total revenue of $1.9M and total assets of $265K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lewis County Head Start's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lewis County Head Start is a mid-size nonprofit that has been operating for 46 years, with 13 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 2.8%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.8M |
| Total Expenses | $1.9M |
| Surplus / Deficit | $-59,090 |
| Total Assets | $292K |
| Total Liabilities | $144K |
| Net Assets | $147K |
| Operating Margin | -3.3% |
| Debt-to-Asset Ratio | 49.5% |
| Months of Reserves | 1.9 months |
Financial Health Grade: C
In 2024, Lewis County Head Start reported a deficit of $59K with expenses exceeding revenue, holds 1.9 months of operating reserves (limited), has a debt-to-asset ratio of 49.5% (moderate leverage).
Financial Trends
Over 13 years of filings (2012–2024), Lewis County Head Start's revenue has grown at a compound annual growth rate (CAGR) of 2.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +4.8% | +10.6% | -15.3% |
| 2023 | -0.2% | +2.9% | +34.5% |
| 2022 | +14.6% | +8.1% | +44.0% |
| 2021 | +6.3% | +8.5% | +1.7% |
| 2020 | +2.0% | +0.9% | +21.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1980 |
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 Lewis County Head Start with a Mission Score of 92 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: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Lewis County Head Start allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $59K, with expenses exceeding revenue.
- Debt-to-asset ratio: 49.5%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers receive compensation directly from the organization, which is highly unusual and suggests either volunteer leadership or compensation is covered by another entity, enhancing the organization's financial 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 County Head Start's IRS 990 filings:
- None apparent from the provided summary data.
Strengths
The following positive indicators were identified for Lewis County Head Start:
- Consistent 0% officer compensation across all filings, indicating high efficiency in leadership costs.
- Stable financial operations with consistent revenue growth over the past decade.
- Assets generally exceed liabilities, indicating a healthy balance sheet.
- Strong commitment to program services, implied by the lack of executive compensation.
Frequently Asked Questions about Lewis County Head Start
Is Lewis County Head Start a legitimate charity?
Lewis County Head Start (EIN: 161126178) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 92/100. It has 13 years of IRS 990 filings on record. Total revenue: $1.9M. 1 red flag identified. 4 strengths noted. Financial health grade: C.
How does Lewis County Head Start spend its money?
Lewis County Head Start directs 90% of its spending to programs and services. Fundraising costs 3%. This exceeds the 65% industry benchmark.
Are donations to Lewis County Head Start tax-deductible?
Lewis County Head Start is registered as a tax-exempt nonprofit (EIN: 161126178). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lewis County Head Start's spending goes to programs?
Lewis County Head Start directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lewis County Head Start compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Lewis County Head Start is above average for NTEE category B22Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lewis County Head Start located?
Lewis County Head Start is headquartered in Lowville, New York and files with the IRS under EIN 161126178. It is classified under NTEE code B22Z.
How many years of IRS 990 filings does Lewis County Head Start have?
Lewis County Head Start has 13 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 $1.9M in total revenue.
Is Lewis County Head Start a good charity?
Based on the available IRS 990 data, Lewis County Head Start appears to be a very good charity. It consistently reports 0% officer compensation, indicating a strong commitment to program spending. While there are minor annual fluctuations in revenue vs. expenses, the overall financial health is stable, and assets generally exceed liabilities.
How does Lewis County Head Start manage its administrative costs?
The consistent reporting of 0% officer compensation suggests extremely low administrative overhead related to executive pay. While specific administrative expense ratios are not provided in the summary data, the lack of officer compensation is a strong indicator of efficient management of leadership costs.
What is the trend in Lewis County Head Start's financial stability?
Lewis County Head Start shows a trend of stable financial operations. Revenues have grown from $1,322,392 in 201502 to $1,817,270 in 202402. While there are occasional deficits (e.g., $59,090 in 202402), these are typically small relative to total expenses and are balanced by surpluses in other years, indicating overall financial resilience.
Filing History
IRS 990 filing history for Lewis County Head Start showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), Lewis County Head Start's revenue has grown by 39.5%, moving from $1.3M to $1.8M. Total assets increased by 59.9% over the same period, from $182K to $292K. Total functional expenses rose by 44.8%, from $1.3M to $1.9M. In its most recent filing year (2024), Lewis County Head Start reported a deficit of $59K, with expenses exceeding revenue. The organization holds $144K in liabilities against $292K in assets (debt-to-asset ratio: 49.5%), resulting in net assets of $147K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $1.8M | $1.9M | $292K | $144K | — | View 990 |
| 2023 | $1.7M | $1.7M | $344K | $138K | — | View 990 |
| 2022 | $1.7M | $1.6M | $256K | $86K | — | View 990 |
| 2021 | $1.5M | $1.5M | $178K | $96K | — | View 990 |
| 2020 | $1.4M | $1.4M | $175K | $85K | — | View 990 |
| 2019 | $1.4M | $1.4M | $144K | $75K | — | View 990 |
| 2018 | $1.3M | $1.3M | $221K | $158K | — | View 990 |
| 2017 | $1.3M | $1.3M | $187K | $121K | — | View 990 |
| 2016 | $1.3M | $1.3M | $156K | $99K | — | View 990 |
| 2015 | $1.3M | $1.3M | $181K | $105K | — | View 990 |
| 2014 | $1.2M | $1.2M | $197K | $105K | — | View 990 |
| 2013 | $1.3M | $1.3M | $190K | $102K | — | View 990 |
| 2012 | $1.3M | $1.3M | $182K | $106K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $1.8M, expenses of $1.9M, and assets of $292K (revenue +4.8% year-over-year).
- 2023: Revenue of $1.7M, expenses of $1.7M, and assets of $344K (revenue -0.2% year-over-year).
- 2022: Revenue of $1.7M, expenses of $1.6M, and assets of $256K (revenue +14.6% year-over-year).
- 2021: Revenue of $1.5M, expenses of $1.5M, and assets of $178K (revenue +6.3% year-over-year).
- 2020: Revenue of $1.4M, expenses of $1.4M, and assets of $175K (revenue +2.0% year-over-year).
- 2019: Revenue of $1.4M, expenses of $1.4M, and assets of $144K (revenue +4.6% year-over-year).
- 2018: Revenue of $1.3M, expenses of $1.3M, and assets of $221K (revenue -0.8% year-over-year).
- 2017: Revenue of $1.3M, expenses of $1.3M, and assets of $187K (revenue +1.6% year-over-year).
- 2016: Revenue of $1.3M, expenses of $1.3M, and assets of $156K (revenue +0.2% year-over-year).
- 2015: Revenue of $1.3M, expenses of $1.3M, and assets of $181K (revenue +6.7% year-over-year).
- 2014: Revenue of $1.2M, expenses of $1.2M, and assets of $197K (revenue -5.1% year-over-year).
- 2013: Revenue of $1.3M, expenses of $1.3M, and assets of $190K (revenue +0.2% year-over-year).
- 2012: Revenue of $1.3M, expenses of $1.3M, and assets of $182K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lewis County Head Start:
Data Sources and Methodology
This transparency report for Lewis County Head Start 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.