Sauer Lewis Foundation
Sauer Lewis Foundation maintains strong assets and zero officer compensation amidst fluctuating revenues.
EIN: 200059321 · Richmond, VA · NTEE: T22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.6M |
| Total Expenses | $505K |
| Program Spending | 90% |
| Net Assets | $7.8M |
| Transparency Score | 85/100 |
Is Sauer Lewis Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Sauer Lewis Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Sauer Lewis Foundation
Sauer Lewis Foundation (EIN: 200059321) is a nonprofit organization based in Richmond, VA, classified under NTEE code T22. The organization reported total revenue of $3.6M and total assets of $8.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sauer Lewis Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Sauer Lewis Foundation is a mid-size nonprofit that has been operating for 23 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $164K |
| Total Expenses | $505K |
| Surplus / Deficit | $-341,461 |
| Total Assets | $7.8M |
| Total Liabilities | $1 |
| Net Assets | $7.8M |
| Operating Margin | -208.6% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 186.2 months |
Financial Health Grade: B
In 2023, Sauer Lewis Foundation reported a deficit of $341K with expenses exceeding revenue, holds 186.2 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Sauer Lewis Foundation's revenue has grown at a compound annual growth rate (CAGR) of 0.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -72.7% | -2.2% | -6.8% |
| 2022 | -47.8% | +11.1% | +1.0% |
| 2021 | +330.5% | +2.7% | +9.0% |
| 2020 | -28.7% | +4.7% | -2.4% |
| 2019 | +63.2% | -5.2% | -3.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2003 |
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 Sauer Lewis Foundation 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: 8%
- programs: 90%
- fundraising: 2%
According to IRS 990 filings, Sauer Lewis Foundation allocates its expenses as follows: admin: 8%, programs: 90%, fundraising: 2%. 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 $341K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The Sauer Lewis Foundation consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to its officers. This is a strong positive indicator of financial efficiency and a commitment to directing resources towards 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 Sauer Lewis Foundation's IRS 990 filings:
- Significant year-over-year revenue volatility
- Expenses exceeded revenue in the most recent filing period (2023)
Strengths
The following positive indicators were identified for Sauer Lewis Foundation:
- Consistently reports 0% officer compensation, indicating high efficiency in executive pay.
- Maintains a very strong and stable asset base (over $7 million for most of the decade), providing long-term financial security.
- Extremely low liabilities (consistently reported as $1), indicating minimal financial risk.
- Long filing history (10 filings) demonstrates consistent operation and transparency.
Frequently Asked Questions about Sauer Lewis Foundation
Is Sauer Lewis Foundation a legitimate charity?
Sauer Lewis Foundation (EIN: 200059321) is a registered tax-exempt nonprofit based in Virginia. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $3.6M. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does Sauer Lewis Foundation spend its money?
Sauer Lewis Foundation directs 90% of its spending to programs and services. Fundraising costs 2%. This exceeds the 65% industry benchmark.
Are donations to Sauer Lewis Foundation tax-deductible?
Sauer Lewis Foundation is registered as a tax-exempt nonprofit (EIN: 200059321). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Sauer Lewis Foundation's spending goes to programs?
Sauer Lewis Foundation directs 90% to programs, 2% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Sauer Lewis Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Sauer Lewis Foundation is above average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Sauer Lewis Foundation located?
Sauer Lewis Foundation is headquartered in Richmond, Virginia and files with the IRS under EIN 200059321. It is classified under NTEE code T22.
How many years of IRS 990 filings does Sauer Lewis Foundation have?
Sauer Lewis Foundation 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 $3.6M in total revenue.
How does the Sauer Lewis Foundation manage its significant revenue fluctuations?
The foundation appears to manage revenue fluctuations by maintaining a substantial asset base, currently $8,222,102. In years with high revenue, such as 2012 ($4,365,236), a significant portion was likely added to assets, while in years with lower revenue or higher expenses (e.g., 2023, where expenses exceeded revenue by over $340,000), the organization draws from these reserves.
What is the primary source of the foundation's revenue?
While the NTEE code T22 (Philanthropy, Voluntarism, and Grantmaking Foundations) suggests it's likely from investments, grants, or contributions, the provided data does not specify the exact breakdown of revenue sources. The large fluctuations imply a reliance on potentially volatile sources or significant one-time contributions.
Is the Sauer Lewis Foundation financially sustainable given recent expense overruns?
Despite the 2023 period showing expenses ($505,166) exceeding revenue ($163,705), the foundation's substantial assets of $7,837,931 (as of 202312) provide a strong buffer. This indicates that while careful budgeting is necessary, the organization has the financial capacity to absorb such periods without immediate threat to its sustainability.
Filing History
IRS 990 filing history for Sauer Lewis Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Sauer Lewis Foundation's revenue has grown by 1.1%, moving from $162K to $164K. Total assets increased by 160.7% over the same period, from $3.0M to $7.8M. Total functional expenses rose by 216.7%, from $159K to $505K. In its most recent filing year (2023), Sauer Lewis Foundation reported a deficit of $341K, with expenses exceeding revenue. The organization holds $1 in liabilities against $7.8M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $7.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $164K | $505K | $7.8M | $1 | — | — |
| 2022 | $600K | $517K | $8.4M | $1 | — | View 990 |
| 2021 | $1.2M | $465K | $8.3M | $1 | — | View 990 |
| 2020 | $267K | $453K | $7.6M | $1 | — | View 990 |
| 2019 | $375K | $432K | $7.8M | $1 | — | — |
| 2015 | $230K | $456K | $8.1M | $1 | — | View 990 |
| 2014 | $1.2M | $440K | $8.3M | $1 | — | View 990 |
| 2013 | $648K | $243K | $7.6M | $1 | — | View 990 |
| 2012 | $4.4M | $176K | $7.2M | $1 | — | View 990 |
| 2011 | $162K | $159K | $3.0M | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $164K, expenses of $505K, and assets of $7.8M (revenue -72.7% year-over-year).
- 2022: Revenue of $600K, expenses of $517K, and assets of $8.4M (revenue -47.8% year-over-year).
- 2021: Revenue of $1.2M, expenses of $465K, and assets of $8.3M (revenue +330.5% year-over-year).
- 2020: Revenue of $267K, expenses of $453K, and assets of $7.6M (revenue -28.7% year-over-year).
- 2019: Revenue of $375K, expenses of $432K, and assets of $7.8M (revenue +63.2% year-over-year).
- 2015: Revenue of $230K, expenses of $456K, and assets of $8.1M (revenue -80.6% year-over-year).
- 2014: Revenue of $1.2M, expenses of $440K, and assets of $8.3M (revenue +82.5% year-over-year).
- 2013: Revenue of $648K, expenses of $243K, and assets of $7.6M (revenue -85.2% year-over-year).
- 2012: Revenue of $4.4M, expenses of $176K, and assets of $7.2M (revenue +2596.5% year-over-year).
- 2011: Revenue of $162K, expenses of $159K, and assets of $3.0M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Sauer Lewis Foundation:
Data Sources and Methodology
This transparency report for Sauer Lewis 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.