Luella Ruth Dillman Trust

Nonprofit profile at a glance

EIN
376258318
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025
Location
Champaign, IL, USA
Phone
2173654800
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$22,049
Expenses
$55,374
Assets
$465,032
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • BUSEY BANK (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

As directed by the trust document, funds are distributed to the champaign county humane society, in memory of lloyd dillman and luella dillman. Such funds are used for building or interior improvements to living quarters for animals as well as for the medical care of animals.

What it reported doing in 2025

Distribution of net income to champaign county humane society

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 82
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.7%; rating input score 73
  • Program expense ratio: 23.3%; rating input score 23

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -151.1%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 8.4; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 12.2%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 22.7% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 72.7% of revenue deployed · 23.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $13K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • High — Financial Efficiency: Program expense ratio scored 23/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.