Viviana Leon Memorial Foundation

Nonprofit profile at a glance

EIN
462704848
IRS 990-EZ coverage
2013–2024
Forms available
Form 990-EZ 2024
Location
Derry, NH, USA
Phone
6034210091
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$78,823
Expenses
$64,630
Assets
$207,120

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Brenda McDougald (Vice President)
  • Scott Johnston (President)

People named in this filing

  • Heriberto Leon (Director)
  • Stacey Therrien (Director)
  • Arthur McLean (Treasurer)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation is organized exclusively for charitable, religious, educational and scientific purposes, including for such purposes, the making of distributions to organizations

What it reported doing in 2024

For this Fisal year we have benefited ten childrendirectly to families and thru charitible organizations to benefit children.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 82
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.6%; rating input score 78
  • Program expense ratio: 88.8%; rating input score 89

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 18%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 3.2; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 9.8% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 15.4% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 77.6% of revenue deployed · 88.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $57K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Sustainability: Officer compensation ratio scored 56/100.