Little Brothers Friends Of Theelderly
Little Brothers Friends Of The Elderly maintains strong assets and zero officer compensation despite recent operating deficits.
EIN: 205751773 · Cincinnati, OH · NTEE: X80 · Updated: 2026-03-28
Is Little Brothers Friends Of Theelderly Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Little Brothers Friends Of Theelderly directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Little Brothers Friends Of Theelderly
Little Brothers Friends Of Theelderly (EIN: 205751773) is a nonprofit organization based in Cincinnati, OH, classified under NTEE code X80. The organization reported total revenue of $442K and total assets of $453K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Little Brothers Friends Of Theelderly's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Little Brothers Friends Of Theelderly is a small nonprofit that has been operating for 19 years, with 12 years of IRS 990 filings on record (2010–2023). Revenue has grown at a compound annual rate of 5.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $451K |
| Total Expenses | $495K |
| Surplus / Deficit | $-43,643 |
| Total Assets | $515K |
| Total Liabilities | $26K |
| Net Assets | $489K |
| Operating Margin | -9.7% |
| Debt-to-Asset Ratio | 5.0% |
| Months of Reserves | 12.5 months |
Financial Health Grade: B
In 2023, Little Brothers Friends Of Theelderly reported a deficit of $44K with expenses exceeding revenue, holds 12.5 months of operating reserves (strong position), has a debt-to-asset ratio of 5.0% (very low leverage).
Financial Trends
Over 12 years of filings (2010–2023), Little Brothers Friends Of Theelderly's revenue has grown at a compound annual growth rate (CAGR) of 5.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +34.6% | +33.1% | -8.6% |
| 2022 | +1.0% | +2.9% | -2.9% |
| 2021 | +4.8% | +0.1% | -3.7% |
| 2020 | +23.4% | +18.6% | -6.7% |
| 2019 | -68.9% | -12.4% | -7.3% |
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 Little Brothers Friends Of Theelderly with a Mission Score of 90 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Little Brothers Friends Of Theelderly allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 $44K, with expenses exceeding revenue.
- Debt-to-asset ratio: 5.0%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that officers receive no salaries, which is highly unusual for an organization of this size and suggests a reliance on volunteer leadership or very minimal stipends not classified as officer compensation.
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 Little Brothers Friends Of Theelderly's IRS 990 filings:
- Consistent operating deficits in recent years (e.g., 202309, 202209, 202109, 202009, 201909) where expenses exceeded revenue, though offset by strong assets.
Strengths
The following positive indicators were identified for Little Brothers Friends Of Theelderly:
- Consistent reporting of 0% officer compensation, indicating highly efficient use of funds and likely volunteer leadership.
- Significant growth in assets over the past decade, from $6,242 in 201209 to $514,860 in 202309.
- Strong asset base ($514,860 in 202309) provides financial stability despite recent operating deficits.
- Long history of IRS 990 filings (12 filings), indicating consistent compliance and transparency.
Frequently Asked Questions about Little Brothers Friends Of Theelderly
Is Little Brothers Friends Of Theelderly a legitimate charity?
Based on AI analysis of IRS 990 filings, Little Brothers Friends Of Theelderly (EIN: 205751773) some concerns. Mission Score: 90/100. 1 red flag identified, 4 strengths noted.
How does Little Brothers Friends Of Theelderly spend its money?
Little Brothers Friends Of Theelderly directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Little Brothers Friends Of Theelderly tax-deductible?
Little Brothers Friends Of Theelderly is registered as a tax-exempt nonprofit (EIN: 205751773). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Little Brothers Friends Of The Elderly financially stable?
Yes, despite a slight operating deficit in the latest period (202309) where expenses ($495,126) exceeded revenue ($451,483), the organization holds substantial assets of $514,860, indicating strong financial stability.
How much does Little Brothers Friends Of The Elderly spend on executive salaries?
According to all available IRS 990 filings, Little Brothers Friends Of The Elderly reports 0% officer compensation, meaning no salaries are paid to its officers.
Has the organization's financial health improved over time?
Yes, the organization's assets have grown significantly from $6,242 in 201209 to $514,860 in 202309, demonstrating substantial long-term financial growth and stability.
What is the trend in revenue for Little Brothers Friends Of The Elderly?
Revenue has fluctuated, with a peak of $824,855 in 201809, but has generally been in the range of $300,000-$450,000 in recent years, with $451,483 reported in 202309.
Filing History
IRS 990 filing history for Little Brothers Friends Of Theelderly showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2010–2023), Little Brothers Friends Of Theelderly's revenue has grown by 90.6%, moving from $237K to $451K. Total assets increased by 6330.9% over the same period, from $8K to $515K. Total functional expenses rose by 106.3%, from $240K to $495K. In its most recent filing year (2023), Little Brothers Friends Of Theelderly reported a deficit of $44K, with expenses exceeding revenue. The organization holds $26K in liabilities against $515K in assets (debt-to-asset ratio: 5.0%), resulting in net assets of $489K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $451K | $495K | $515K | $26K | — | View 990 |
| 2022 | $335K | $372K | $563K | $31K | — | View 990 |
| 2021 | $332K | $361K | $580K | $15K | — | View 990 |
| 2020 | $317K | $361K | $603K | $8K | — | View 990 |
| 2019 | $257K | $304K | $646K | $6K | — | View 990 |
| 2018 | $825K | $347K | $697K | $9K | — | View 990 |
| 2016 | $317K | $323K | $153K | $3K | — | View 990 |
| 2014 | $352K | $223K | $162K | $1K | — | View 990 |
| 2013 | $303K | $254K | $35K | $3K | — | View 990 |
| 2012 | $261K | $272K | $6K | $22K | — | View 990 |
| 2011 | $247K | $260K | $3K | $8K | — | View 990 |
| 2010 | $237K | $240K | $8K | $516 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $451K, expenses of $495K, and assets of $515K (revenue +34.6% year-over-year).
- 2022: Revenue of $335K, expenses of $372K, and assets of $563K (revenue +1.0% year-over-year).
- 2021: Revenue of $332K, expenses of $361K, and assets of $580K (revenue +4.8% year-over-year).
- 2020: Revenue of $317K, expenses of $361K, and assets of $603K (revenue +23.4% year-over-year).
- 2019: Revenue of $257K, expenses of $304K, and assets of $646K (revenue -68.9% year-over-year).
- 2018: Revenue of $825K, expenses of $347K, and assets of $697K (revenue +160.2% year-over-year).
- 2016: Revenue of $317K, expenses of $323K, and assets of $153K (revenue -9.9% year-over-year).
- 2014: Revenue of $352K, expenses of $223K, and assets of $162K (revenue +16.3% year-over-year).
- 2013: Revenue of $303K, expenses of $254K, and assets of $35K (revenue +16.1% year-over-year).
- 2012: Revenue of $261K, expenses of $272K, and assets of $6K (revenue +5.4% year-over-year).
- 2011: Revenue of $247K, expenses of $260K, and assets of $3K (revenue +4.4% year-over-year).
- 2010: Revenue of $237K, expenses of $240K, and assets of $8K.
Data Sources and Methodology
This transparency report for Little Brothers Friends Of Theelderly 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.