Lovett And Ruth Peters Foundationinc

Lovett And Ruth Peters Foundationinc's assets have declined by over 70% in a decade due to consistent deficit spending.

EIN: 208934367 · Cincinnati, OH · NTEE: T20 · Updated: 2026-03-28

$539KRevenue
$4.7MAssets
55/100Mission Score (Fair)
T20
Lovett And Ruth Peters Foundationinc Financial Summary
MetricValue
Total Revenue$539K
Total Expenses$1.2M
Program Spending85%
Net Assets$4.9M
Transparency Score55/100

Is Lovett And Ruth Peters Foundationinc Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
ModerateTransparency
4 FoundRed Flags

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

Lovett And Ruth Peters Foundationinc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Lovett And Ruth Peters Foundationinc

Lovett And Ruth Peters Foundationinc (EIN: 208934367) is a nonprofit organization based in Cincinnati, OH, classified under NTEE code T20. The organization reported total revenue of $539K and total assets of $4.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lovett And Ruth Peters Foundationinc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

19Years Operating
SmallSize Classification
10Years of Filings
MixedRevenue Trajectory

Lovett And Ruth Peters Foundationinc is a small nonprofit that has been operating for 19 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -19.8%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$394K
Total Expenses$1.2M
Surplus / Deficit$-777,861
Total Assets$5.4M
Total Liabilities$544K
Net Assets$4.9M
Operating Margin-197.3%
Debt-to-Asset Ratio10.0%
Months of Reserves55.7 months

Financial Health Grade: B

In 2023, Lovett And Ruth Peters Foundationinc reported a deficit of $778K with expenses exceeding revenue, holds 55.7 months of operating reserves (strong position), has a debt-to-asset ratio of 10.0% (very low leverage).

Financial Trends

Over 10 years of filings (2011–2023), Lovett And Ruth Peters Foundationinc's revenue has declined at a compound annual growth rate (CAGR) of -19.8%.

YearRevenue ChangeExpense ChangeAsset Change
2023+32.1%-9.6%-7.1%
2022+15.4%-15.1%-19.9%
2021+206.0%+7.2%-11.4%
2020-74.5%-16.8%-11.9%
2019+42.2%-38.2%-33.4%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2007

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

AI Transparency Report

The Lovett And Ruth Peters Foundationinc exhibits a concerning trend of declining financial health over the past decade. While the organization's latest reported revenue is $538,913, its expenses have consistently outpaced revenue, leading to a significant depletion of assets. For instance, in 2023, expenses were $1,172,204 against revenue of $394,343, and this pattern of spending more than it earns has been consistent since at least 2015. The organization's assets have plummeted from a high of $17,036,729 in 2013 to $4,701,316 currently, indicating a substantial draw-down on its endowment or principal over time. This long-term trend of negative net income raises questions about the sustainability of its operations without a significant change in its financial strategy. Regarding spending efficiency, without a detailed breakdown of program, administrative, and fundraising expenses, it's difficult to fully assess. However, the consistent deficit spending suggests that the organization is not operating efficiently within its current revenue streams. The absence of reported officer compensation across all filings is a positive indicator for transparency in that specific area, suggesting that executive pay is not a drain on resources. However, the overall financial trajectory points to a need for greater fiscal discipline or a revised funding model to ensure long-term viability. Transparency is generally good in terms of publicly available 990 filings and zero reported officer compensation. However, the significant and continuous decline in assets due to expenses far exceeding revenue is a major concern that warrants further investigation into the nature of these expenses and the foundation's grant-making strategy. The foundation appears to be spending down its principal rather than operating on investment income, which is a common model for private foundations but needs to be managed carefully to avoid premature depletion.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Lovett And Ruth Peters Foundationinc with a Mission Score of 55 out of 100 (Fair). 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, Lovett And Ruth Peters Foundationinc 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:

$394KTotal Revenue
$1.2MTotal Expenses
$5.4MTotal Assets
$544KTotal Liabilities
$4.9MNet Assets
  • The organization reported a deficit of $778K, with expenses exceeding revenue.
  • Debt-to-asset ratio: 10.0%.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to its officers, which is a strong positive for resource allocation.

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 Lovett And Ruth Peters Foundationinc's IRS 990 filings:

  • Consistent and significant deficit spending (expenses far exceeding revenue) over multiple years.
  • Dramatic decline in total assets, from over $17 million in 2013 to $4.7 million currently.
  • Long-term financial sustainability is questionable given the current spending patterns.
  • Liabilities have appeared and increased in recent years (e.g., $543,510 in 2023) after being zero for several years.

Strengths

The following positive indicators were identified for Lovett And Ruth Peters Foundationinc:

  • No reported officer compensation, indicating efficient use of funds in this area.
  • Consistent filing of IRS 990 forms, demonstrating transparency in reporting.
  • Significant asset base, despite the decline, still allows for substantial grant-making or program activities.

Frequently Asked Questions about Lovett And Ruth Peters Foundationinc

Is Lovett And Ruth Peters Foundationinc a legitimate charity?

Lovett And Ruth Peters Foundationinc (EIN: 208934367) is a registered tax-exempt nonprofit based in Ohio. Our AI analysis gives it a Mission Score of 55/100. It has 10 years of IRS 990 filings on record. Total revenue: $539K. 4 red flags identified. 3 strengths noted. Financial health grade: B.

How does Lovett And Ruth Peters Foundationinc spend its money?

Lovett And Ruth Peters Foundationinc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.

Are donations to Lovett And Ruth Peters Foundationinc tax-deductible?

Lovett And Ruth Peters Foundationinc is registered as a tax-exempt nonprofit (EIN: 208934367). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of Lovett And Ruth Peters Foundationinc's spending goes to programs?

Lovett And Ruth Peters Foundationinc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Lovett And Ruth Peters Foundationinc compare to similar nonprofits?

With a transparency score of 55/100 (Fair), Lovett And Ruth Peters Foundationinc is near average for NTEE category T20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Lovett And Ruth Peters Foundationinc located?

Lovett And Ruth Peters Foundationinc is headquartered in Cincinnati, Ohio and files with the IRS under EIN 208934367. It is classified under NTEE code T20.

How many years of IRS 990 filings does Lovett And Ruth Peters Foundationinc have?

Lovett And Ruth Peters Foundationinc has 10 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 $539K in total revenue.

Is Lovett And Ruth Peters Foundationinc financially sustainable?

Based on the consistent trend of expenses significantly exceeding revenue (e.g., $1,172,204 expenses vs. $394,343 revenue in 2023), the foundation's current financial model appears unsustainable in the long term, as it is rapidly depleting its assets.

Why have the foundation's assets decreased so dramatically?

The foundation's assets have decreased from over $17 million in 2013 to $4.7 million currently because its annual expenses have consistently been much higher than its annual revenue, indicating a deliberate or unintentional spend-down of its principal.

What is the primary use of the foundation's funds?

Without a detailed breakdown of expenses beyond total expenses, it's difficult to pinpoint the exact primary use. However, as a foundation (NTEE T20), it is expected that the majority of funds are distributed as grants or program-related investments.

Does the foundation pay its executives?

No, the IRS 990 filings consistently report 0% officer compensation, indicating that the foundation does not pay salaries to its executives.

Filing History

IRS 990 filing history for Lovett And Ruth Peters Foundationinc showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Lovett And Ruth Peters Foundationinc's revenue has declined by 92.9%, moving from $5.5M to $394K. Total assets decreased by 10.2% over the same period, from $6.1M to $5.4M. Total functional expenses fell by 36.2%, from $1.8M to $1.2M. In its most recent filing year (2023), Lovett And Ruth Peters Foundationinc reported a deficit of $778K, with expenses exceeding revenue. The organization holds $544K in liabilities against $5.4M in assets (debt-to-asset ratio: 10.0%), resulting in net assets of $4.9M.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $394K $1.2M $5.4M $544K View 990
2022 $298K $1.3M $5.9M $534K View 990
2021 $259K $1.5M $7.3M $523K View 990
2020 $84K $1.4M $8.3M $503K View 990
2019 $332K $1.7M $9.4M $0 View 990
2015 $233K $2.8M $14.1M $0 View 990
2014 $2.8M $2.5M $17.0M $0 View 990
2013 $6.0M $2.5M $17.0M $0 View 990
2012 $8.2M $2.5M $12.6M $0 View 990
2011 $5.5M $1.8M $6.1M $0 View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $394K, expenses of $1.2M, and assets of $5.4M (revenue +32.1% year-over-year).
  • 2022: Revenue of $298K, expenses of $1.3M, and assets of $5.9M (revenue +15.4% year-over-year).
  • 2021: Revenue of $259K, expenses of $1.5M, and assets of $7.3M (revenue +206.0% year-over-year).
  • 2020: Revenue of $84K, expenses of $1.4M, and assets of $8.3M (revenue -74.5% year-over-year).
  • 2019: Revenue of $332K, expenses of $1.7M, and assets of $9.4M (revenue +42.2% year-over-year).
  • 2015: Revenue of $233K, expenses of $2.8M, and assets of $14.1M (revenue -91.7% year-over-year).
  • 2014: Revenue of $2.8M, expenses of $2.5M, and assets of $17.0M (revenue -53.6% year-over-year).
  • 2013: Revenue of $6.0M, expenses of $2.5M, and assets of $17.0M (revenue -26.8% year-over-year).
  • 2012: Revenue of $8.2M, expenses of $2.5M, and assets of $12.6M (revenue +48.6% year-over-year).
  • 2011: Revenue of $5.5M, expenses of $1.8M, and assets of $6.1M.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Lovett And Ruth Peters Foundationinc:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for Lovett And Ruth Peters Foundationinc 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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