The Louise & Kenneth C Deemer Charitable Trust

Nonprofit profile at a glance

EIN
346857561
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2013
Location
Columbus, OH, USA
Phone
3308410982
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Named Trusts N.E.C.

Reported finances

Revenue
$11,727
Expenses
$12,976
Assets
$193,679
Liabilities
$0

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

Leadership & pay

1 person listed

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

Overview

Mission

To benefit various charities

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

MIXED - The filed numbers largely add up and program spending has grown recently. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 93
  • Accountability: 6
  • Sustainability: 50
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.5%; rating input score 75
  • Program expense ratio: 44.2%; rating input score 44
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 1 of 9 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.7%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 14.93; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 13.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 74.5% of revenue deployed · 44.2% of spending went to programs
  • Governance: 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $2K · 1 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 14 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.