World Lung Foundation
World Lung Foundation reports $0 revenue and assets in latest filing, following years of deficit spending.
EIN: 202432410 · New York, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $35.1M |
| Program Spending | 80% |
| Net Assets | $-955,684 |
| Transparency Score | 30/100 |
Is World Lung Foundation Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
World Lung Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About World Lung Foundation
World Lung Foundation (EIN: 202432410) is a nonprofit organization based in New York, NY. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of World Lung Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
World Lung Foundation is a mid-size nonprofit, with 4 years of IRS 990 filings on record (2011–2014). Revenue has grown at a compound annual rate of -47.9%.
Key Financial Metrics (2014)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.8M |
| Total Expenses | $35.1M |
| Surplus / Deficit | $-31,346,976 |
| Total Assets | $1.5M |
| Total Liabilities | $2.5M |
| Net Assets | $-955,684 |
| Operating Margin | -832.6% |
| Debt-to-Asset Ratio | 161.8% |
| Months of Reserves | 0.5 months |
Financial Health Grade: D
In 2014, World Lung Foundation reported a deficit of $31.3M with expenses exceeding revenue, holds 0.5 months of operating reserves (limited), has a debt-to-asset ratio of 161.8% (high leverage).
Financial Trends
Over 4 years of filings (2011–2014), World Lung Foundation's revenue has declined at a compound annual growth rate (CAGR) of -47.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2014 | -92.9% | +10.1% | -95.3% |
| 2013 | +141.9% | +8.6% | +125.3% |
| 2012 | -17.9% | -25.0% | -36.5% |
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates World Lung Foundation with a Mission Score of 30 out of 100 (Poor). 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, World Lung 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 (2014)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $31.3M, with expenses exceeding revenue.
- Debt-to-asset ratio: 161.8%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation, which is a positive sign for minimizing overhead at the leadership level.
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 World Lung Foundation's IRS 990 filings:
- Zero revenue and assets in the latest filing (201412) after significant operations.
- Consistent deficit spending in multiple periods (e.g., 201412: $3,764,917 revenue vs. $35,111,893 expenses; 201112: $26,695,128 revenue vs. $39,125,458 expenses).
- Significant year-over-year fluctuations in revenue and assets, indicating instability (e.g., revenue from $53M in 201312 to $3.7M in 201412).
Strengths
The following positive indicators were identified for World Lung Foundation:
- No officer compensation reported across all filings, indicating efficient use of funds at the executive level.
Frequently Asked Questions about World Lung Foundation
Is World Lung Foundation a legitimate charity?
World Lung Foundation (EIN: 202432410) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 30/100. It has 4 years of IRS 990 filings on record. 3 red flags identified. 1 strength noted. Financial health grade: D.
How does World Lung Foundation spend its money?
World Lung Foundation directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to World Lung Foundation tax-deductible?
World Lung Foundation is registered as a tax-exempt nonprofit (EIN: 202432410). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of World Lung Foundation's spending goes to programs?
World Lung Foundation directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is World Lung Foundation located?
World Lung Foundation is headquartered in New York, New York and files with the IRS under EIN 202432410.
How many years of IRS 990 filings does World Lung Foundation have?
World Lung Foundation has 4 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data.
What caused the drastic decline to $0 revenue and assets in the latest filing?
The provided data does not specify the reason for the sudden drop to $0 revenue and assets in the 201412 period. This could indicate a dissolution, merger, or a significant change in reporting status.
How did the organization fund its expenses of $35,111,893 in 201412 with $0 revenue?
Funding for the $35,111,893 in expenses in 201412, despite $0 revenue, likely came from drawing down prior period assets or incurring significant liabilities. In 201412, liabilities were $2,502,971, which is lower than previous years, suggesting assets were used.
Is World Lung Foundation still operational?
The latest filing showing $0 revenue and assets strongly suggests the organization may no longer be actively operational or has undergone a significant change in its legal or financial structure.
Filing History
IRS 990 filing history for World Lung Foundation showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2011–2014), World Lung Foundation's revenue has declined by 85.9%, moving from $26.7M to $3.8M. Total assets decreased by 93.3% over the same period, from $23.1M to $1.5M. Total functional expenses fell by 10.3%, from $39.1M to $35.1M. In its most recent filing year (2014), World Lung Foundation reported a deficit of $31.3M, with expenses exceeding revenue. The organization holds $2.5M in liabilities against $1.5M in assets (debt-to-asset ratio: 161.8%), resulting in net assets of $-955,684.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2014 | $3.8M | $35.1M | $1.5M | $2.5M | — | View 990 |
| 2013 | $53.0M | $31.9M | $33.0M | $2.6M | — | View 990 |
| 2012 | $21.9M | $29.4M | $14.7M | $5.4M | — | View 990 |
| 2011 | $26.7M | $39.1M | $23.1M | $6.4M | — | View 990 |
Year-by-Year Financial Summary
- 2014: Revenue of $3.8M, expenses of $35.1M, and assets of $1.5M (revenue -92.9% year-over-year).
- 2013: Revenue of $53.0M, expenses of $31.9M, and assets of $33.0M (revenue +141.9% year-over-year).
- 2012: Revenue of $21.9M, expenses of $29.4M, and assets of $14.7M (revenue -17.9% year-over-year).
- 2011: Revenue of $26.7M, expenses of $39.1M, and assets of $23.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for World Lung Foundation:
Data Sources and Methodology
This transparency report for World Lung 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.