Ponheary Ly Foundation
Ponheary Ly Foundation consistently directs funds to programs with no officer compensation and zero liabilities.
EIN: 204277315 · Austin, TX · NTEE: P20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $942K |
| Total Expenses | $497K |
| Program Spending | 88% |
| Net Assets | $1.7M |
| Transparency Score | 92/100 |
Is Ponheary Ly Foundation Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Ponheary Ly Foundation directs 88% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Ponheary Ly Foundation
Ponheary Ly Foundation (EIN: 204277315) is a nonprofit organization based in Austin, TX, classified under NTEE code P20. The organization reported total revenue of $942K and total assets of $2.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Ponheary Ly Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Ponheary Ly Foundation is a small nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $567K |
| Total Expenses | $497K |
| Surplus / Deficit | +$69K |
| Total Assets | $1.7M |
| Net Assets | $1.7M |
| Operating Margin | 12.3% |
| Months of Reserves | 41.0 months |
Financial Health Grade: A
In 2023, Ponheary Ly Foundation reported a surplus of $69K with revenue exceeding expenses, holds 41.0 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Ponheary Ly Foundation's revenue has grown at a compound annual growth rate (CAGR) of 5.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -38.3% | -46.3% | -3.2% |
| 2022 | -8.5% | +20.1% | -0.3% |
| 2021 | +0.5% | -9.9% | +14.9% |
| 2020 | +23.9% | +15.4% | +10.1% |
| 2019 | +25.1% | +28.9% | +5.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
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 Ponheary Ly Foundation 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: 88%
- fundraising: 5%
According to IRS 990 filings, Ponheary Ly Foundation allocates its expenses as follows: admin: 7%, programs: 88%, fundraising: 5%. With 88% 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 $69K, with revenue exceeding expenses.
Executive Compensation Analysis
The Ponheary Ly Foundation reports 0% officer compensation across all available filings, indicating that its leadership serves on a volunteer basis. This is highly commendable and suggests that donor funds are maximized for programmatic impact rather than executive salaries.
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.
Strengths
The following positive indicators were identified for Ponheary Ly Foundation:
- Consistent zero liabilities, indicating strong financial health and no debt.
- 0% officer compensation, demonstrating volunteer leadership and maximizing program funds.
- Healthy and growing asset base, from $843,648 in 2014 to $1,698,023 in 2023.
- High program spending ratio, ensuring donor funds are primarily used for mission-related activities.
- Consistent filing history (13 filings), indicating transparency and compliance.
Frequently Asked Questions about Ponheary Ly Foundation
Is Ponheary Ly Foundation a legitimate charity?
Ponheary Ly Foundation (EIN: 204277315) is a registered tax-exempt nonprofit based in Texas. Our AI analysis gives it a Mission Score of 92/100. It has 13 years of IRS 990 filings on record. Total revenue: $942K. No red flags identified. 5 strengths noted. Financial health grade: A.
How does Ponheary Ly Foundation spend its money?
Ponheary Ly Foundation directs 88% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Ponheary Ly Foundation tax-deductible?
Ponheary Ly Foundation is registered as a tax-exempt nonprofit (EIN: 204277315). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Ponheary Ly Foundation's spending goes to programs?
Ponheary Ly Foundation directs 88% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Ponheary Ly Foundation compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Ponheary Ly Foundation is above average for NTEE category P20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Ponheary Ly Foundation located?
Ponheary Ly Foundation is headquartered in Austin, Texas and files with the IRS under EIN 204277315. It is classified under NTEE code P20.
How many years of IRS 990 filings does Ponheary Ly Foundation have?
Ponheary Ly Foundation 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 $942K in total revenue.
Is Ponheary Ly Foundation a good charity?
Based on its financial filings, the Ponheary Ly Foundation appears to be a very good charity. It consistently allocates a high percentage of its budget to programs, maintains zero liabilities, and reports no officer compensation, all strong indicators of financial health and mission focus.
How has the organization's revenue trended over the past few years?
The organization's revenue has shown some fluctuation, peaking at $1,003,592 in 2021 and decreasing to $566,615 in 2023. However, it has generally remained robust, supporting its operations.
What is the organization's financial stability?
The Ponheary Ly Foundation demonstrates strong financial stability, consistently reporting zero liabilities and maintaining a healthy and growing asset base, reaching $1,698,023 in 2023.
Does the organization have any debt?
No, the organization consistently reports $0 in liabilities across all available IRS 990 filings, indicating it operates without debt.
Filing History
IRS 990 filing history for Ponheary Ly Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Ponheary Ly Foundation's revenue has grown by 89.2%, moving from $299K to $567K. Total assets increased by 498.8% over the same period, from $284K to $1.7M. Total functional expenses rose by 159.8%, from $191K to $497K. In its most recent filing year (2023), Ponheary Ly Foundation reported a surplus of $69K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $567K | $497K | $1.7M | $0 | — | View 990 |
| 2022 | $919K | $925K | $1.8M | $0 | — | View 990 |
| 2021 | $1.0M | $771K | $1.8M | $0 | — | View 990 |
| 2020 | $999K | $856K | $1.5M | $0 | — | View 990 |
| 2019 | $806K | $742K | $1.4M | $0 | — | View 990 |
| 2018 | $644K | $575K | $1.3M | $0 | — | View 990 |
| 2017 | $796K | $652K | $1.3M | $0 | — | View 990 |
| 2016 | $383K | $435K | $1.1M | $0 | — | View 990 |
| 2015 | $770K | $438K | $1.2M | $0 | — | View 990 |
| 2014 | $643K | $394K | $844K | $0 | — | View 990 |
| 2013 | $450K | $313K | $594K | $0 | — | View 990 |
| 2012 | $393K | $224K | $453K | $0 | — | View 990 |
| 2011 | $299K | $191K | $284K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $567K, expenses of $497K, and assets of $1.7M (revenue -38.3% year-over-year).
- 2022: Revenue of $919K, expenses of $925K, and assets of $1.8M (revenue -8.5% year-over-year).
- 2021: Revenue of $1.0M, expenses of $771K, and assets of $1.8M (revenue +0.5% year-over-year).
- 2020: Revenue of $999K, expenses of $856K, and assets of $1.5M (revenue +23.9% year-over-year).
- 2019: Revenue of $806K, expenses of $742K, and assets of $1.4M (revenue +25.1% year-over-year).
- 2018: Revenue of $644K, expenses of $575K, and assets of $1.3M (revenue -19.1% year-over-year).
- 2017: Revenue of $796K, expenses of $652K, and assets of $1.3M (revenue +107.7% year-over-year).
- 2016: Revenue of $383K, expenses of $435K, and assets of $1.1M (revenue -50.2% year-over-year).
- 2015: Revenue of $770K, expenses of $438K, and assets of $1.2M (revenue +19.7% year-over-year).
- 2014: Revenue of $643K, expenses of $394K, and assets of $844K (revenue +42.8% year-over-year).
- 2013: Revenue of $450K, expenses of $313K, and assets of $594K (revenue +14.7% year-over-year).
- 2012: Revenue of $393K, expenses of $224K, and assets of $453K (revenue +31.2% year-over-year).
- 2011: Revenue of $299K, expenses of $191K, and assets of $284K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Ponheary Ly Foundation:
Data Sources and Methodology
This transparency report for Ponheary Ly Foundation 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.