Little Sisters Fund Inc
Little Sisters Fund Inc consistently grows assets with zero reported officer compensation.
EIN: 205581665 · Hailey, ID · NTEE: Q33 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.4M |
| Total Expenses | $837K |
| Program Spending | 90% |
| Net Assets | $3.4M |
| Transparency Score | 95/100 |
Is Little Sisters Fund Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Little Sisters Fund Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Little Sisters Fund Inc
Little Sisters Fund Inc (EIN: 205581665) is a nonprofit organization based in Hailey, ID, classified under NTEE code Q33. The organization reported total revenue of $1.4M and total assets of $3.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Little Sisters Fund Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Little Sisters Fund Inc is a mid-size nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 6.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.2M |
| Total Expenses | $837K |
| Surplus / Deficit | +$324K |
| Total Assets | $3.4M |
| Total Liabilities | $5K |
| Net Assets | $3.4M |
| Operating Margin | 27.9% |
| Debt-to-Asset Ratio | 0.1% |
| Months of Reserves | 48.4 months |
Financial Health Grade: A
In 2023, Little Sisters Fund Inc reported a surplus of $324K with revenue exceeding expenses, holds 48.4 months of operating reserves (strong position), has a debt-to-asset ratio of 0.1% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Little Sisters Fund Inc's revenue has grown at a compound annual growth rate (CAGR) of 6.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +48.8% | +13.8% | +24.8% |
| 2022 | -3.6% | -2.0% | -12.8% |
| 2021 | +3.4% | +16.3% | +11.3% |
| 2020 | -15.3% | +1.4% | +14.9% |
| 2019 | +4.7% | +-0.0% | +28.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| 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 Sisters Fund Inc with a Mission Score of 95 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, Little Sisters Fund Inc 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 (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $324K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through other means not classified as officer compensation, which is highly unusual and a strong positive for donor perception of 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 Little Sisters Fund Inc's IRS 990 filings:
- Unusually low reported liabilities, which could warrant further investigation into how all financial obligations are categorized.
- Zero reported officer compensation, while positive, is highly unusual for an organization of this size and could indicate compensation is structured in a non-officer capacity or through related entities, which would require deeper scrutiny for full transparency.
Strengths
The following positive indicators were identified for Little Sisters Fund Inc:
- Consistent revenue growth, from $601,712 in 2014 to $1,161,103 in 2023.
- Strong asset growth, increasing from $1,562,179 in 2014 to $3,375,372 in 2023.
- Extremely low liabilities, consistently less than 1% of total assets, indicating strong financial stability.
- Zero reported officer compensation across all filings, suggesting high efficiency and dedication to mission.
- Consistent operating surplus, with revenue exceeding expenses in every reported period, demonstrating sustainable financial management.
Frequently Asked Questions about Little Sisters Fund Inc
Is Little Sisters Fund Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Little Sisters Fund Inc (EIN: 205581665) some concerns. Mission Score: 95/100. 2 red flags identified, 5 strengths noted.
How does Little Sisters Fund Inc spend its money?
Little Sisters Fund Inc directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Little Sisters Fund Inc tax-deductible?
Little Sisters Fund Inc is registered as a tax-exempt nonprofit (EIN: 205581665). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Little Sisters Fund Inc's spending goes to programs?
Little Sisters Fund Inc directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Little Sisters Fund Inc compare to similar nonprofits?
With a transparency score of 95/100 (Excellent), Little Sisters Fund Inc is above average for NTEE category Q33 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Little Sisters Fund Inc located?
Little Sisters Fund Inc is headquartered in Hailey, Idaho and files with the IRS under EIN 205581665. It is classified under NTEE code Q33.
How many years of IRS 990 filings does Little Sisters Fund Inc have?
Little Sisters Fund Inc 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 $1.4M in total revenue.
Is Little Sisters Fund Inc a good charity?
Based on the provided financial data, Little Sisters Fund Inc appears to be a very good charity. It demonstrates strong financial health, consistent asset growth, very low liabilities, and a remarkable 0% reported officer compensation, suggesting a high dedication to its mission and efficient use of funds.
How has Little Sisters Fund Inc's financial health changed over time?
Little Sisters Fund Inc has shown consistent financial growth and health. Revenue has generally increased from $601,712 in 2014 to $1,161,103 in 2023, and assets have more than doubled from $1,562,179 to $3,375,372 over the same period. Liabilities have remained consistently low, indicating excellent financial management.
What is the organization's approach to executive compensation?
The organization reports 0% for officer compensation in all available filings, which is highly unusual and suggests a strong commitment to directing funds towards its programs rather than administrative salaries for top executives.
Filing History
IRS 990 filing history for Little Sisters Fund Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Little Sisters Fund Inc's revenue has grown by 102.4%, moving from $574K to $1.2M. Total assets increased by 243.2% over the same period, from $984K to $3.4M. Total functional expenses rose by 89.3%, from $442K to $837K. In its most recent filing year (2023), Little Sisters Fund Inc reported a surplus of $324K, with revenue exceeding expenses. The organization holds $5K in liabilities against $3.4M in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $3.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.2M | $837K | $3.4M | $5K | — | — |
| 2022 | $780K | $736K | $2.7M | $4K | — | — |
| 2021 | $809K | $751K | $3.1M | $3K | — | View 990 |
| 2020 | $783K | $646K | $2.8M | $8K | — | — |
| 2019 | $924K | $636K | $2.4M | $2K | — | View 990 |
| 2018 | $883K | $637K | $1.9M | $2K | — | View 990 |
| 2017 | $814K | $640K | $2.1M | $3K | — | View 990 |
| 2016 | $753K | $641K | $1.7M | $3K | — | View 990 |
| 2015 | $753K | $693K | $1.6M | $7K | — | View 990 |
| 2014 | $602K | $396K | $1.6M | $3K | — | View 990 |
| 2013 | $367K | $399K | $1.3M | $2K | — | View 990 |
| 2012 | $534K | $331K | $1.2M | $2K | — | View 990 |
| 2011 | $574K | $442K | $984K | $2K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.2M, expenses of $837K, and assets of $3.4M (revenue +48.8% year-over-year).
- 2022: Revenue of $780K, expenses of $736K, and assets of $2.7M (revenue -3.6% year-over-year).
- 2021: Revenue of $809K, expenses of $751K, and assets of $3.1M (revenue +3.4% year-over-year).
- 2020: Revenue of $783K, expenses of $646K, and assets of $2.8M (revenue -15.3% year-over-year).
- 2019: Revenue of $924K, expenses of $636K, and assets of $2.4M (revenue +4.7% year-over-year).
- 2018: Revenue of $883K, expenses of $637K, and assets of $1.9M (revenue +8.5% year-over-year).
- 2017: Revenue of $814K, expenses of $640K, and assets of $2.1M (revenue +8.0% year-over-year).
- 2016: Revenue of $753K, expenses of $641K, and assets of $1.7M (revenue +0.1% year-over-year).
- 2015: Revenue of $753K, expenses of $693K, and assets of $1.6M (revenue +25.1% year-over-year).
- 2014: Revenue of $602K, expenses of $396K, and assets of $1.6M (revenue +63.9% year-over-year).
- 2013: Revenue of $367K, expenses of $399K, and assets of $1.3M (revenue -31.2% year-over-year).
- 2012: Revenue of $534K, expenses of $331K, and assets of $1.2M (revenue -6.9% year-over-year).
- 2011: Revenue of $574K, expenses of $442K, and assets of $984K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Little Sisters Fund Inc:
Data Sources and Methodology
This transparency report for Little Sisters Fund 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.