Visible National Trust
Legal name: Visible Foundation
Nonprofit profile at a glance
- EIN
- 873742751
- IRS 990-EZ coverage
- 2021–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2025
- Location
- Hyannis, MA, US
- Phone
- 800-760-4234
- Rating confidence
- Limited
- Sector
- Disabled Persons' Rights
Reported finances
- Revenue
- $0
- Expenses
- $1,319
- Assets
- $508
- Liabilities
- $20,388
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
People named in this filing
- Lisa A Cohen (Board Chair)
- Dianne Gauthier (Treasurer and Director)
- Bill Friebel (Secretary and Director)
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
Visible Foundation serves as the Trustee of Visible National Trust's pooled special needs trusts, dedicated to the planning and administration of special needs trusts for families nationwide, helping them navigate the complex intersection of wealth management, resource planning, and lifelong care for loved ones with special needs.
What it reported doing in 2025
Visible Foundation is currently serving as the Trustee for Visible National Trust, a national pooled special needs trust.
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 82
- Sustainability: 15
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: 0.39; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 40.13; rating input score 0; 0th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 71.1% per year; rating input score 100; 95th percentile among comparable filings
- Revenue growth: 50% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 60.9% per year; rating input score 100; 96th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $1K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2021 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.
- 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 — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Sustainability: Liabilities to assets ratio scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.