Lightning Boy Endowment Corporation
Nonprofit profile at a glance
- EIN
- 934795580
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025
- Location
- Santa Fe, NM, USA
- Phone
- 5056604410
- Rating
- 43
- Verdict
- MIXED
- Rating confidence
- Limited
Reported finances
- Revenue
- $49,856
- Expenses
- $0
- Assets
- $382,128
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- George Rivera (Vice President)
- Felicia Rivera (President)
People named in this filing
- George Rivera (Vice President)
- Felicia Rivera (President)
- Francesca Maestas (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Corporation shall be operated exclusively for the benefit of Lightning Boy Foundation by the development, management, investment, and operation of a permanent endowment fund for Lightning Boy Foundation's long-term benefit, making grants to or for the benefit of Lightning Boy Foundation consistent therewith, and/or engaging in activities approved by the Corporation's Board that support or benefit Lightning Boy Foundation.
Operating model
- Revenue model
- Donor-supported. 88% of the money available for current operations came from contributions and gifts.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 8
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 0% of revenue deployed
- Governance: 6 of 6 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 10 of 10 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.