Littlefield Community Association Inc
Littlefield Community Association Inc. shows fluctuating financial activity with recent dormancy and a liability exceeding assets in its latest detailed filing.
EIN: 113815914 · Detroit, MI · NTEE: S20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $258K |
| Program Spending | 80% |
| Net Assets | $-3,451 |
| Transparency Score | 65/100 |
Is Littlefield Community Association Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Littlefield Community Association Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Littlefield Community Association Inc
Littlefield Community Association Inc (EIN: 113815914) is a nonprofit organization based in Detroit, MI, classified under NTEE code S20. The organization reported total revenue of $258K and total assets of $256K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Littlefield Community Association Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Littlefield Community Association Inc is a small nonprofit that has been operating for 6 years, with 5 years of IRS 990 filings on record (2015–2021).
Financial Trends
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2021 | -100.0% | -100.0% | +24.1% |
| 2020 | +244.5% | +131.6% | +191.5% |
| 2018 | -56.0% | -41.3% | -25.7% |
| 2016 | -24.7% | — | +337.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2020 |
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 Littlefield Community Association Inc with a Mission Score of 65 out of 100 (Good). 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: 80%
- fundraising: 10%
According to IRS 990 filings, Littlefield Community Association Inc allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2021)
From the most recent IRS 990 filing on record:
- Debt-to-asset ratio: 129.3%.
Executive Compensation Analysis
Executive compensation is consistently reported at 0% across all available filings, indicating that the organization is likely volunteer-led or has no paid officers, which is commendable for a small community association.
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 Littlefield Community Association Inc's IRS 990 filings:
- Liabilities ($15,211) exceeded assets ($11,760) in Period 202112, indicating potential solvency issues at that time.
- Periods of zero revenue and expenses (e.g., 202112) suggest inconsistent operational activity or reporting.
- Lack of detailed expense breakdowns in the provided data makes it difficult to assess program efficiency accurately.
Strengths
The following positive indicators were identified for Littlefield Community Association Inc:
- Consistent 0% officer compensation across all filings indicates a volunteer-driven model and efficient use of funds.
- The organization has maintained its filing compliance over multiple periods, demonstrating a commitment to transparency.
- Despite fluctuations, the organization has shown periods of revenue generation and asset growth.
Frequently Asked Questions about Littlefield Community Association Inc
Is Littlefield Community Association Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Littlefield Community Association Inc (EIN: 113815914) some concerns. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.
How does Littlefield Community Association Inc spend its money?
Littlefield Community Association Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Littlefield Community Association Inc tax-deductible?
Littlefield Community Association Inc is registered as a tax-exempt nonprofit (EIN: 113815914). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Littlefield Community Association Inc's spending goes to programs?
Littlefield Community Association Inc directs 80% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Littlefield Community Association Inc compare to similar nonprofits?
With a transparency score of 65/100 (Good), Littlefield Community Association Inc is above average for NTEE category S20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Littlefield Community Association Inc located?
Littlefield Community Association Inc is headquartered in Detroit, Michigan and files with the IRS under EIN 113815914. It is classified under NTEE code S20.
How many years of IRS 990 filings does Littlefield Community Association Inc have?
Littlefield Community Association Inc has 5 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 $258K in total revenue.
What caused the significant increase in assets to $255,505, given the recent periods of zero revenue?
The provided data shows a jump in assets to $255,505, but the latest detailed filing (202112) reported only $11,760 in assets. Further investigation into the most recent comprehensive filing would be needed to understand the source of this substantial asset growth.
Why did the organization report zero revenue and expenses in Period 202112?
Reporting zero revenue and expenses in Period 202112 could indicate a temporary hiatus in operations, a period of restructuring, or that the organization is primarily volunteer-driven with minimal cash flow during that specific period. It warrants further inquiry into their operational status.
How does the organization manage its liabilities, especially when they exceeded assets in Period 202112?
In Period 202112, liabilities ($15,211) exceeded assets ($11,760), which is a red flag for financial health. Understanding the nature of these liabilities and how they were addressed or are being managed is crucial.
Filing History
IRS 990 filing history for Littlefield Community Association Inc showing financial trends over 5 years of public records:
Over 5 years of IRS 990 filings (2015–2021), Littlefield Community Association Inc's revenue has declined by 100%, moving from $8K to $0. Total assets increased by 1076% over the same period, from $1K to $12K. The organization holds $15K in liabilities against $12K in assets (debt-to-asset ratio: 129.3%), resulting in net assets of $-3,451.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2021 | $0 | $0 | $12K | $15K | — | View 990 |
| 2020 | $9K | $3K | $9K | $0 | — | — |
| 2018 | $3K | $1K | $3K | $0 | — | View 990 |
| 2016 | $6K | $2K | $4K | $0 | — | View 990 |
| 2015 | $8K | $0 | $1K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2021: Revenue of $0, expenses of $0, and assets of $12K (revenue -100.0% year-over-year).
- 2020: Revenue of $9K, expenses of $3K, and assets of $9K (revenue +244.5% year-over-year).
- 2018: Revenue of $3K, expenses of $1K, and assets of $3K (revenue -56.0% year-over-year).
- 2016: Revenue of $6K, expenses of $2K, and assets of $4K (revenue -24.7% year-over-year).
- 2015: Revenue of $8K, expenses of $0, and assets of $1K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Littlefield Community Association Inc:
Data Sources and Methodology
This transparency report for Littlefield Community Association 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.