Robert S & Vivian Johnsonfoundation
Robert S & Vivian Johnsonfoundation maintains program focus with declining assets and no officer compensation.
EIN: 205840683 · Latta, SC · NTEE: T20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $152K |
| Total Expenses | $184K |
| Program Spending | 85% |
| Net Assets | $965K |
| Transparency Score | 85/100 |
Is Robert S & Vivian Johnsonfoundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Robert S & Vivian Johnsonfoundation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Robert S & Vivian Johnsonfoundation
Robert S & Vivian Johnsonfoundation (EIN: 205840683) is a nonprofit organization based in Latta, SC, classified under NTEE code T20. The organization reported total revenue of $152K and total assets of $895K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Robert S & Vivian Johnsonfoundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Robert S & Vivian Johnsonfoundation is a small nonprofit that has been operating for 18 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -0.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $179K |
| Total Expenses | $184K |
| Surplus / Deficit | $-5,017 |
| Total Assets | $966K |
| Total Liabilities | $1K |
| Net Assets | $965K |
| Operating Margin | -2.8% |
| Debt-to-Asset Ratio | 0.1% |
| Months of Reserves | 63.1 months |
Financial Health Grade: B
In 2023, Robert S & Vivian Johnsonfoundation reported a deficit of $5K with expenses exceeding revenue, holds 63.1 months of operating reserves (strong position), has a debt-to-asset ratio of 0.1% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Robert S & Vivian Johnsonfoundation's revenue has declined at a compound annual growth rate (CAGR) of -0.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +25.0% | -18.8% | -0.6% |
| 2021 | -886.3% | -20.5% | -67.0% |
| 2020 | -55.0% | +12.8% | -1.9% |
| 2019 | +39.5% | -5.9% | +6.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
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 S & Vivian Johnsonfoundation with a Mission Score of 85 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: 85%
- fundraising: 5%
According to IRS 990 filings, Robert S & Vivian Johnsonfoundation 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:
- The organization reported a deficit of $5K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through other means not reported as officer compensation, which is highly favorable for resource allocation to its 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 S & Vivian Johnsonfoundation's IRS 990 filings:
- Significant decline in assets from $3.2 million in 2020 to $895,059 currently.
- Reported negative revenue of $-1,036,861 in 2021, which is an unusual financial event.
- Expenses exceeded revenue in recent periods (e.g., 2023 and 2022), indicating reliance on reserves.
Strengths
The following positive indicators were identified for Robert S & Vivian Johnsonfoundation:
- Consistent reporting of 0% officer compensation, indicating efficient use of funds for mission.
- Strong program spending focus, directing a high percentage of expenses to its mission.
- Consistent IRS 990 filing history, demonstrating good transparency.
- Assets significantly outweigh liabilities, indicating a healthy balance sheet despite recent declines.
Frequently Asked Questions about Robert S & Vivian Johnsonfoundation
Is Robert S & Vivian Johnsonfoundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Robert S & Vivian Johnsonfoundation (EIN: 205840683) some concerns. Mission Score: 85/100. 3 red flags identified, 4 strengths noted.
How does Robert S & Vivian Johnsonfoundation spend its money?
Robert S & Vivian Johnsonfoundation directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Robert S & Vivian Johnsonfoundation tax-deductible?
Robert S & Vivian Johnsonfoundation is registered as a tax-exempt nonprofit (EIN: 205840683). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Robert S & Vivian Johnsonfoundation's spending goes to programs?
Robert S & Vivian Johnsonfoundation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Robert S & Vivian Johnsonfoundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Robert S & Vivian Johnsonfoundation is above average for NTEE category T20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Robert S & Vivian Johnsonfoundation located?
Robert S & Vivian Johnsonfoundation is headquartered in Latta, South Carolina and files with the IRS under EIN 205840683. It is classified under NTEE code T20.
How many years of IRS 990 filings does Robert S & Vivian Johnsonfoundation have?
Robert S & Vivian Johnsonfoundation 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 $152K in total revenue.
Why did the foundation report negative revenue of $-1,036,861 in 2021?
A significant negative revenue figure in 2021 could be due to investment losses, a large return of grants, or an accounting adjustment. This warrants further investigation into the specific details of the 2021 IRS 990 filing to understand the nature of this substantial decrease in revenue.
What caused the significant decline in assets from $3.2 million in 2020 to $895,059 currently?
The substantial decrease in assets suggests significant expenditures, investment losses, or a large distribution of funds. Understanding the specific reasons for this asset reduction is crucial for assessing the foundation's long-term financial strategy and sustainability.
How does the foundation sustain its operations with expenses sometimes exceeding revenue?
In periods like 2023 and 2022, expenses exceeded revenue. The foundation likely draws from its existing asset base to cover these shortfalls. While this is sustainable in the short term with a healthy asset base, a consistent trend could impact long-term financial stability.
Filing History
IRS 990 filing history for Robert S & Vivian Johnsonfoundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Robert S & Vivian Johnsonfoundation's revenue has declined by 9.7%, moving from $198K to $179K. Total assets decreased by 66.2% over the same period, from $2.9M to $966K. Total functional expenses rose by 14.7%, from $160K to $184K. In its most recent filing year (2023), Robert S & Vivian Johnsonfoundation reported a deficit of $5K, with expenses exceeding revenue. The organization holds $1K in liabilities against $966K in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $965K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $179K | $184K | $966K | $1K | — | View 990 |
| 2022 | $143K | $226K | $972K | $2K | — | View 990 |
| 2021 | $-1,036,861 | $155K | $1.1M | $3K | — | View 990 |
| 2020 | $132K | $195K | $3.2M | $3K | — | View 990 |
| 2019 | $293K | $173K | $3.3M | $2K | — | View 990 |
| 2015 | $210K | $183K | $3.1M | $2K | — | View 990 |
| 2014 | $326K | $185K | $3.1M | $17K | — | View 990 |
| 2013 | $209K | $181K | $2.9M | $2K | — | View 990 |
| 2012 | $211K | $182K | $2.9M | $0 | — | View 990 |
| 2011 | $198K | $160K | $2.9M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $179K, expenses of $184K, and assets of $966K (revenue +25.0% year-over-year).
- 2022: Revenue of $143K, expenses of $226K, and assets of $972K.
- 2021: Revenue of $-1,036,861, expenses of $155K, and assets of $1.1M (revenue -886.3% year-over-year).
- 2020: Revenue of $132K, expenses of $195K, and assets of $3.2M (revenue -55.0% year-over-year).
- 2019: Revenue of $293K, expenses of $173K, and assets of $3.3M (revenue +39.5% year-over-year).
- 2015: Revenue of $210K, expenses of $183K, and assets of $3.1M (revenue -35.6% year-over-year).
- 2014: Revenue of $326K, expenses of $185K, and assets of $3.1M (revenue +56.4% year-over-year).
- 2013: Revenue of $209K, expenses of $181K, and assets of $2.9M (revenue -1.3% year-over-year).
- 2012: Revenue of $211K, expenses of $182K, and assets of $2.9M (revenue +6.7% year-over-year).
- 2011: Revenue of $198K, expenses of $160K, and assets of $2.9M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Robert S & Vivian Johnsonfoundation:
Data Sources and Methodology
This transparency report for Robert S & Vivian Johnsonfoundation 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.