Spencer Johnson Family Foundation
Spencer Johnson Family Foundation maintains stable assets with fluctuating revenue and no officer compensation.
EIN: 16184578 · Waipahu, HI · NTEE: T21 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $204K |
| Total Expenses | $33K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $400,000 |
| Net Assets | $457K |
| Transparency Score | 85/100 |
Is Spencer Johnson Family Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Spencer Johnson Family Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Spencer Johnson Family Foundation
Spencer Johnson Family Foundation (EIN: 16184578) is a nonprofit organization based in Waipahu, HI, classified under NTEE code T21. The organization reported total revenue of $204K and total assets of $407K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Spencer Johnson Family Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Spencer Johnson Family Foundation is a small nonprofit that has been operating for 24 years, with 10 years of IRS 990 filings on record (2011–2023).
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $11K |
| Total Expenses | $33K |
| Surplus / Deficit | $-22,019 |
| Total Assets | $457K |
| Total Liabilities | $1 |
| Net Assets | $457K |
| Operating Margin | -202.6% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 166.7 months |
Financial Health Grade: B
In 2023, Spencer Johnson Family Foundation reported a deficit of $22K with expenses exceeding revenue, holds 166.7 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -72.4% | -7.9% | -2.3% |
| 2022 | -47.3% | +1.9% | +0.8% |
| 2021 | +350.9% | +0.4% | +9.4% |
| 2020 | +161.2% | +38.9% | -4.1% |
| 2019 | -81.5% | +9.2% | -12.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2002 |
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 Spencer Johnson Family 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: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Spencer Johnson Family Foundation allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% 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 $22K, 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 salaries are paid to officers, which is highly favorable for a foundation of its size with assets around $400,000 to $500,000.
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 Johnson Family Foundation's IRS 990 filings:
- Highly volatile annual revenue, including negative revenue in some periods, which could indicate reliance on asset drawdowns or significant investment losses in those years.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided summary data makes it difficult to fully assess spending efficiency.
Strengths
The following positive indicators were identified for Spencer Johnson Family Foundation:
- Consistent reporting of 0% officer compensation across all filings, indicating strong dedication of funds to the mission.
- Very low liabilities ($0 or $1) consistently reported, suggesting sound financial management and minimal debt.
- Stable asset base over a decade, demonstrating financial resilience despite revenue fluctuations.
Frequently Asked Questions about Spencer Johnson Family Foundation
Is Spencer Johnson Family Foundation a legitimate charity?
Spencer Johnson Family Foundation (EIN: 16184578) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $204K. 2 red flags identified. 3 strengths noted. Financial health grade: B.
How does Spencer Johnson Family Foundation spend its money?
Spencer Johnson Family Foundation directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Spencer Johnson Family Foundation tax-deductible?
Spencer Johnson Family Foundation is registered as a tax-exempt nonprofit (EIN: 16184578). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Spencer Johnson Family Foundation CEO make?
Spencer Johnson Family Foundation's highest-compensated officer earns $400,000 annually. The organization reported $204K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Spencer Johnson Family Foundation's spending goes to programs?
Spencer Johnson Family Foundation directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Spencer Johnson Family Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Spencer Johnson Family Foundation is above average for NTEE category T21 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Spencer Johnson Family Foundation located?
Spencer Johnson Family Foundation is headquartered in Waipahu, Hawaii and files with the IRS under EIN 16184578. It is classified under NTEE code T21.
How many years of IRS 990 filings does Spencer Johnson Family Foundation have?
Spencer Johnson 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 $204K in total revenue.
Is Spencer Johnson Family Foundation a good charity?
Based on the available data, the foundation appears to be a responsible steward of its assets, consistently reporting zero officer compensation and minimal liabilities. Its financial stability, despite fluctuating revenue, suggests careful management. However, a detailed breakdown of program spending versus administrative costs would provide a clearer picture of its direct impact.
How has the foundation's revenue trended over time?
The foundation's revenue has been highly volatile, ranging from negative figures in 2011 ($-14,772) and 2012 ($-24,921) to a high of $204,238 in its latest filing. Most years show revenue below $75,000, making the latest figure an anomaly.
What is the foundation's asset stability?
The foundation's assets have remained relatively stable over the past decade, generally fluctuating between $400,000 and $550,000. The latest reported assets are $407,234, which is consistent with its historical range.
Filing History
IRS 990 filing history for Spencer Johnson Family Foundation showing financial trends over 10 years of public records:
Total assets decreased by 16.8% over the same period, from $549K to $457K. Total functional expenses rose by 62.9%, from $20K to $33K. In its most recent filing year (2023), Spencer Johnson Family Foundation reported a deficit of $22K, with expenses exceeding revenue. The organization holds $1 in liabilities against $457K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $457K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $11K | $33K | $457K | $1 | — | View 990 |
| 2022 | $39K | $36K | $467K | $1 | — | View 990 |
| 2021 | $75K | $35K | $464K | $1 | — | View 990 |
| 2020 | $17K | $35K | $424K | $1 | — | View 990 |
| 2019 | $6K | $25K | $442K | $1 | — | View 990 |
| 2015 | $34K | $23K | $506K | $1 | — | View 990 |
| 2014 | $44K | $30K | $495K | $1 | — | View 990 |
| 2013 | $32K | $35K | $480K | $1 | — | View 990 |
| 2012 | $-24,921 | $40K | $484K | $1 | — | View 990 |
| 2011 | $-14,772 | $20K | $549K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $11K, expenses of $33K, and assets of $457K (revenue -72.4% year-over-year).
- 2022: Revenue of $39K, expenses of $36K, and assets of $467K (revenue -47.3% year-over-year).
- 2021: Revenue of $75K, expenses of $35K, and assets of $464K (revenue +350.9% year-over-year).
- 2020: Revenue of $17K, expenses of $35K, and assets of $424K (revenue +161.2% year-over-year).
- 2019: Revenue of $6K, expenses of $25K, and assets of $442K (revenue -81.5% year-over-year).
- 2015: Revenue of $34K, expenses of $23K, and assets of $506K (revenue -22.9% year-over-year).
- 2014: Revenue of $44K, expenses of $30K, and assets of $495K (revenue +40.3% year-over-year).
- 2013: Revenue of $32K, expenses of $35K, and assets of $480K.
- 2012: Revenue of $-24,921, expenses of $40K, and assets of $484K.
- 2011: Revenue of $-14,772, expenses of $20K, and assets of $549K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Spencer Johnson Family Foundation:
Data Sources and Methodology
This transparency report for Spencer Johnson 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.