Leadership Lowndes Inc

Nonprofit profile at a glance

EIN
581933641
IRS 990-PF coverage
2011–2024
Forms available
Form 990-PF 2024
Location
Valdosta, GA, USA
Phone
2292599490
Rating
65
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$107,554
Expenses
$89,893

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Leadership Lowndes Inc is a nonprofit. Location: Valdosta, GA. EIN 581933641. Tax year 2024 Form 990-PF reports $108K revenue and $89.9K expenses.

What it reported funding in 2024

The foundation reported 2 grants totaling $1,500. The stated grant purposes included donation for the local charity providing education, residence, and aid to youth in the community. and donation for the local youth organization preparing members for leadership and careers in agriculture in the community..

Operating model

Revenue model
Other-operating. 86% of the foundation's positive operating resources came from other operating revenue.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

SUPPORTED - The filed numbers largely add up and the filing identifies who received its grants. A relatively small share of spending goes to grants and a relatively small share of available resources goes to charitable grants.

Rating breakdown

  • Grant Deployment: 50
  • Cost Efficiency: 2
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 98

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 49.7%; rating input score 50; 17th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 1.7%; rating input score 2; 44th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 51.39; rating input score 98; 98th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: 49.7% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 98th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Cost Efficiency: Grant expense ratio scored 2/100.
  • Review — Grant Deployment: Grant deployment ratio scored 50/100.