Robert David Lion Gardiner Foundation Inc
Robert David Lion Gardiner Foundation maintains substantial assets with zero reported officer compensation despite fluctuating revenues.
EIN: 133354308 · Riverhead, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $30.1M |
| Total Expenses | $5.4M |
| Program Spending | 90% |
| Net Assets | $67.0M |
| Transparency Score | 90/100 |
Is Robert David Lion Gardiner Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Robert David Lion Gardiner Foundation Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Robert David Lion Gardiner Foundation Inc
Robert David Lion Gardiner Foundation Inc (EIN: 133354308) is a nonprofit organization based in Riverhead, NY. The organization reported total revenue of $30.1M and total assets of $115.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Robert David Lion Gardiner Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Robert David Lion Gardiner Foundation Inc is a large nonprofit that has been operating for 41 years, with 11 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 34.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.9M |
| Total Expenses | $5.4M |
| Surplus / Deficit | $-3,485,218 |
| Total Assets | $67.0M |
| Total Liabilities | $1 |
| Net Assets | $67.0M |
| Operating Margin | -180.5% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 148.4 months |
Financial Health Grade: B
In 2023, Robert David Lion Gardiner Foundation Inc reported a deficit of $3.5M with expenses exceeding revenue, holds 148.4 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 11 years of filings (2011–2023), Robert David Lion Gardiner Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 34.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | -146.6% | -11.0% | -13.7% |
| 2021 | +134.0% | +23.6% | +3.6% |
| 2020 | -14.7% | -4.2% | -2.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1985 |
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 Robert David Lion Gardiner Foundation Inc 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: 90%
- fundraising: 0%
According to IRS 990 filings, Robert David Lion Gardiner Foundation Inc allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. 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 deficit of $3.5M, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that executive leadership is either unpaid or compensated through an external entity, which is highly favorable for directing funds to the mission.
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 Robert David Lion Gardiner Foundation Inc's IRS 990 filings:
- Significant negative revenue reported in some years (e.g., $-3,992,677 in 2022), which, while potentially due to investment losses, warrants closer examination of investment strategies and reporting.
Strengths
The following positive indicators were identified for Robert David Lion Gardiner Foundation Inc:
- Consistently reports 0% officer compensation, indicating highly efficient use of funds at the executive level.
- Maintains a very strong asset base (e.g., $115,085,424 latest assets), providing long-term financial stability and capacity for grant-making.
- Long history of IRS 990 filings (11 filings), demonstrating transparency and compliance.
- Substantial revenue in certain years (e.g., $75,722,203 in 2013) indicates significant capacity for impact.
Frequently Asked Questions about Robert David Lion Gardiner Foundation Inc
Is Robert David Lion Gardiner Foundation Inc a legitimate charity?
Robert David Lion Gardiner Foundation Inc (EIN: 133354308) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 90/100. It has 11 years of IRS 990 filings on record. Total revenue: $30.1M. 1 red flag identified. 4 strengths noted. Financial health grade: B.
How does Robert David Lion Gardiner Foundation Inc spend its money?
Robert David Lion Gardiner Foundation Inc directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Robert David Lion Gardiner Foundation Inc tax-deductible?
Robert David Lion Gardiner Foundation Inc is registered as a tax-exempt nonprofit (EIN: 133354308). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Robert David Lion Gardiner Foundation Inc located?
Robert David Lion Gardiner Foundation Inc is headquartered in Riverhead, New York and files with the IRS under EIN 133354308.
How many years of IRS 990 filings does Robert David Lion Gardiner Foundation Inc have?
Robert David Lion Gardiner Foundation Inc has 11 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 $30.1M in total revenue.
Is Robert David Lion Gardiner Foundation Inc. a good charity?
Based on the available data, the foundation appears to be a good charity. It has a very strong asset base ($115,085,424 latest assets), consistently reports zero officer compensation, and has a long history of IRS 990 filings, indicating transparency and financial stability.
Why does the foundation report negative revenue in some years?
Negative revenue, such as $-3,992,677 in 2022 and $-1,184,231 in 2018, often indicates investment losses or specific accounting adjustments related to endowment performance, rather than a lack of incoming funds from traditional donations. This is common for foundations with significant investment portfolios.
How does the foundation manage its executive leadership without compensation?
The consistent reporting of 0% officer compensation suggests that the foundation's executive leadership may be entirely volunteer-based, or their compensation is covered by a related entity or through other means not classified as officer compensation on the 990. This is a strong indicator of efficient resource allocation.
Filing History
IRS 990 filing history for Robert David Lion Gardiner Foundation Inc showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2011–2023), Robert David Lion Gardiner Foundation Inc's revenue has grown by 3467.6%, moving from $54K to $1.9M. Total assets increased by 5304.8% over the same period, from $1.2M to $67.0M. Total functional expenses rose by 5782.9%, from $92K to $5.4M. In its most recent filing year (2023), Robert David Lion Gardiner Foundation Inc reported a deficit of $3.5M, with expenses exceeding revenue. The organization holds $1 in liabilities against $67.0M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $67.0M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.9M | $5.4M | $67.0M | $1 | — | View 990 |
| 2022 | $-3,992,677 | $6.1M | $70.5M | $1 | — | View 990 |
| 2021 | $8.6M | $6.8M | $81.6M | $1.1M | — | View 990 |
| 2020 | $3.7M | $5.5M | $78.8M | $1 | — | View 990 |
| 2019 | $4.3M | $5.8M | $80.8M | $69K | — | View 990 |
| 2018 | $-1,184,231 | $512K | $82.2M | $0 | — | View 990 |
| 2015 | $7.3M | $5.5M | $81.7M | $1 | — | View 990 |
| 2014 | $3.8M | $2.5M | $79.9M | $1 | — | View 990 |
| 2013 | $75.7M | $1.3M | $78.5M | $5K | — | View 990 |
| 2012 | $3.6M | $689K | $4.2M | $100K | — | View 990 |
| 2011 | $54K | $92K | $1.2M | $5K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.9M, expenses of $5.4M, and assets of $67.0M.
- 2022: Revenue of $-3,992,677, expenses of $6.1M, and assets of $70.5M (revenue -146.6% year-over-year).
- 2021: Revenue of $8.6M, expenses of $6.8M, and assets of $81.6M (revenue +134.0% year-over-year).
- 2020: Revenue of $3.7M, expenses of $5.5M, and assets of $78.8M (revenue -14.7% year-over-year).
- 2019: Revenue of $4.3M, expenses of $5.8M, and assets of $80.8M.
- 2018: Revenue of $-1,184,231, expenses of $512K, and assets of $82.2M (revenue -116.2% year-over-year).
- 2015: Revenue of $7.3M, expenses of $5.5M, and assets of $81.7M (revenue +90.2% year-over-year).
- 2014: Revenue of $3.8M, expenses of $2.5M, and assets of $79.9M (revenue -94.9% year-over-year).
- 2013: Revenue of $75.7M, expenses of $1.3M, and assets of $78.5M (revenue +2022.7% year-over-year).
- 2012: Revenue of $3.6M, expenses of $689K, and assets of $4.2M (revenue +6490.1% year-over-year).
- 2011: Revenue of $54K, expenses of $92K, and assets of $1.2M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Robert David Lion Gardiner Foundation Inc:
Data Sources and Methodology
This transparency report for Robert David Lion Gardiner Foundation 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.