Spencer Family Foundation

Spencer Family Foundation consistently spends more than it earns, drawing down assets significantly over the past decade.

EIN: 203401912 · Portland, OR · NTEE: T20 · Updated: 2026-03-28

$3.0MRevenue
$3.5MAssets
55/100Mission Score (Fair)
T20
Spencer Family Foundation Financial Summary
MetricValue
Total Revenue$3.0M
Total Expenses$136K
Program Spending75%
Net Assets$651K
Transparency Score55/100

Is Spencer Family Foundation Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
ModerateTransparency
3 FoundRed Flags

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

Spencer Family Foundation directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Spencer Family Foundation

Spencer Family Foundation (EIN: 203401912) is a nonprofit organization based in Portland, OR, classified under NTEE code T20. The organization reported total revenue of $3.0M and total assets of $3.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Spencer Family Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

21Years Operating
Mid-SizeSize Classification
10Years of Filings
MixedRevenue Trajectory

Spencer Family Foundation is a mid-size nonprofit that has been operating for 21 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -22.9%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$1K
Total Expenses$136K
Surplus / Deficit$-134,323
Total Assets$651K
Total Liabilities$1
Net Assets$651K
Operating Margin-9302.1%
Debt-to-Asset Ratio0.0%
Months of Reserves57.5 months

Financial Health Grade: B

In 2023, Spencer Family Foundation reported a deficit of $134K with expenses exceeding revenue, holds 57.5 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), Spencer Family Foundation's revenue has declined at a compound annual growth rate (CAGR) of -22.9%.

YearRevenue ChangeExpense ChangeAsset Change
2023-82.2%-60.4%-17.1%
2022-98.4%+64.3%-30.0%
2021+10630.2%+2.7%+38.4%
2020-95.8%-19.3%-20.1%
2019+1210.5%-16.2%-66.2%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2005

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

AI Transparency Report

The Spencer Family Foundation exhibits a concerning financial trend with consistently low revenue relative to expenses in most recent periods. For instance, in 2023, revenue was only $1,444 against expenses of $135,767, and in 2022, revenue was $8,095 against expenses of $342,944. This suggests a reliance on prior assets or other funding sources not reflected in annual revenue, which could be unsustainable long-term. The organization's assets have also shown a significant decline over the years, from $5,460,044 in 2011 to $651,079 in 2023, indicating substantial spending down of its endowment or principal. While officer compensation is consistently reported as 0%, which is positive for efficiency, the overall financial picture points to an organization that is spending down its capital without sufficient incoming revenue to sustain its asset base.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Spencer Family Foundation 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: 15%
  • programs: 75%
  • fundraising: 10%

According to IRS 990 filings, Spencer Family Foundation allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% 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:

$1KTotal Revenue
$136KTotal Expenses
$651KTotal Assets
$1Total Liabilities
$651KNet Assets
  • The organization reported a deficit of $134K, with expenses exceeding revenue.
  • Debt-to-asset ratio: 0.0%.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all available filings, indicating that no officers or key employees are receiving salaries from the organization, which is highly efficient for an organization of its size.

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 Spencer Family Foundation's IRS 990 filings:

  • Consistently low revenue relative to expenses (e.g., 2023 revenue $1,444 vs. expenses $135,767).
  • Significant and continuous decline in total assets over the past decade (from $5.4M in 2011 to $0.65M in 2023).
  • Potential long-term sustainability concerns due to asset depletion.

Strengths

The following positive indicators were identified for Spencer Family Foundation:

  • Zero officer compensation reported across all filings, indicating high efficiency in leadership costs.
  • Low liabilities reported in most periods, suggesting good financial management of debt.

Frequently Asked Questions about Spencer Family Foundation

Is Spencer Family Foundation a legitimate charity?

Spencer Family Foundation (EIN: 203401912) is a registered tax-exempt nonprofit based in Oregon. Our AI analysis gives it a Mission Score of 55/100. It has 10 years of IRS 990 filings on record. Total revenue: $3.0M. 3 red flags identified. 2 strengths noted. Financial health grade: B.

How does Spencer Family Foundation spend its money?

Spencer Family Foundation directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.

Are donations to Spencer Family Foundation tax-deductible?

Spencer Family Foundation is registered as a tax-exempt nonprofit (EIN: 203401912). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of Spencer Family Foundation's spending goes to programs?

Spencer Family Foundation directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Spencer Family Foundation compare to similar nonprofits?

With a transparency score of 55/100 (Fair), Spencer Family Foundation 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 Spencer Family Foundation located?

Spencer Family Foundation is headquartered in Portland, Oregon and files with the IRS under EIN 203401912. It is classified under NTEE code T20.

How many years of IRS 990 filings does Spencer Family Foundation have?

Spencer Family 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 $3.0M in total revenue.

Is the Spencer Family Foundation financially sustainable given its revenue and expense trends?

The foundation's financial sustainability is questionable, as its expenses have consistently and significantly outpaced its revenue in recent years (e.g., $1,444 revenue vs. $135,767 expenses in 2023). This pattern suggests a reliance on drawing down its asset base, which has decreased from over $5 million in 2011 to $651,079 in 2023.

What is the primary source of funding for the Spencer Family Foundation?

Based on the provided data, the primary source of funding appears to be its existing asset base, as annual revenues are often negligible compared to expenses. For example, in 2023, revenue was only $1,444, while expenses were $135,767, indicating a significant draw from assets.

How has the foundation's asset base changed over time?

The foundation's asset base has significantly declined over the past decade, from $5,460,044 in 2011 to $651,079 in 2023, indicating a substantial spending down of its principal.

Filing History

IRS 990 filing history for Spencer Family Foundation showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Spencer Family Foundation's revenue has declined by 95.6%, moving from $33K to $1K. Total assets decreased by 88.1% over the same period, from $5.5M to $651K. Total functional expenses fell by 50.3%, from $273K to $136K. In its most recent filing year (2023), Spencer Family Foundation reported a deficit of $134K, with expenses exceeding revenue. The organization holds $1 in liabilities against $651K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $651K.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $1K $136K $651K $1 View 990
2022 $8K $343K $785K $1 View 990
2021 $519K $209K $1.1M $1K View 990
2020 $5K $203K $810K $1 View 990
2019 $114K $252K $1.0M $5K View 990
2015 $9K $300K $3.0M $1 View 990
2014 $3K $262K $3.3M $2K View 990
2013 $329K $297K $3.5M $581 View 990
2012 $12K $1.9M $3.5M $8K View 990
2011 $33K $273K $5.5M $23K View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $1K, expenses of $136K, and assets of $651K (revenue -82.2% year-over-year).
  • 2022: Revenue of $8K, expenses of $343K, and assets of $785K (revenue -98.4% year-over-year).
  • 2021: Revenue of $519K, expenses of $209K, and assets of $1.1M (revenue +10630.2% year-over-year).
  • 2020: Revenue of $5K, expenses of $203K, and assets of $810K (revenue -95.8% year-over-year).
  • 2019: Revenue of $114K, expenses of $252K, and assets of $1.0M (revenue +1210.5% year-over-year).
  • 2015: Revenue of $9K, expenses of $300K, and assets of $3.0M (revenue +151.6% year-over-year).
  • 2014: Revenue of $3K, expenses of $262K, and assets of $3.3M (revenue -98.9% year-over-year).
  • 2013: Revenue of $329K, expenses of $297K, and assets of $3.5M (revenue +2540.8% year-over-year).
  • 2012: Revenue of $12K, expenses of $1.9M, and assets of $3.5M (revenue -61.8% year-over-year).
  • 2011: Revenue of $33K, expenses of $273K, and assets of $5.5M.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Spencer Family Foundation:

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 Spencer Family 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.

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