Lilac Services for the Blind EIN 23-7121726

Lilac Services for the Blind

EIN  23-7121726 Public charity (501(c)(3)) Spokane, WA
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Size
$100K–1M
What they do
Empowers visually impaired individuals with job skills and independent living training.
Leadership
Money in and out
$397K revenue, $444K expenses
Bottom line
80% program efficiency

Empowers visually impaired individuals with job skills and independent living training. For fiscal year 2024 it reported $397K in revenue, $444K in expenses, and $1.7M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$397K
Pt VIII · Ln 12
Total expenses
$444K
Pt IX · Ln 25
Net assets
$1.7M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$47K
Where spending went · Part IX cols B–D
Program services $0.80 Management & general $0.18 Fundraising $0.03
Program efficiency
80%
of spending reaches programs0% vs prior filing year
Operating runway
23.9mo
months of highly liquid reserves at operating expense rate▼ -6% vs prior filing year
Surplus margin
-12%
revenue over expenses, this year▼ -426% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$397K
FY2024▼ -5%
Expenses
$444K
FY2024▲ +10%
Total assets
$1.8M
FY2024▲ +1%
Total liabilities
$65K
FY2024▲ +45%
Total revenue
$397K
Pt VIII · Ln 12
Total expenses
$444K
Pt IX · Ln 25
Net assets
$1.7M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$47K
Total assetsPt X · Ln 16$1.8M
Program-expense ratioPt IX · col B80%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

3 program services account for $353K of program spending, described in the organization's own filed words · FY2024.
01

Independent Living Program

This program provides vocational rehabilitation and independent living skills training, and adaptive devices to visually impaired persons. Number of persons served was approximately 900.

$353Kprogram expense
02

No second program

Pt IX · col B
03

No third program

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLilac Services for the Blind
EINHdr · item D23-7121726
Principal addressHdr · item CSpokane, WA
WebsiteHdr · item Jlilacblind.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFDiseases & Disorders (G41Z)
Ruling yearIRS BMFOct 1971

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Cheryl Martin’s $58K as Executive Director is at the 41st percentile of top reported officer pay among 901 $100K–1M diseases & disorders nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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Statement of Revenue

Part VIII
Contributions & grants$371K · 93%
Investment income$20K · 5%
Other revenue$6K · 2%
Contributions & grants93%$371K
Investment income5%$20K
Other revenue2%$6K
— government grantsLn 1e$238K
Total revenueLn 12$397K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.80 Management & general $0.18 Fundraising $0.03
Program services80%$353K
Management & general18%$78K
Fundraising3%$13K
Total functional expensesLn 25$444K

Balance Sheet

Part X · end of year
CashLn 1$109K
Total assetsLn 16$1.8M
Total liabilitiesLn 26$65K
Total net assetsLn 32$1.7M
Months of cash on handcomputed2.9

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $883K · Operating expenses/yr $444K
23.9 months
Where the money goes
Program services
Program services $353K · Total expenses $444K
80%
Management & General
Management & general $78K · Total expenses $444K
18%
Fundraising
Fundraising $13K · Total expenses $444K
3%
Cost to raise $1
Fundraising expense (3-yr avg) $13K · Solicited contributions (3-yr avg) $162K
$0.08 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $371K · Total revenue $397K
93%
Government reliance
Government grants $238K · Total revenue $397K
60%
Earned-income share
Program service revenue $0 · Total revenue $397K
0%
Investment reliance
Investment income $20K · Total revenue $397K
+5%
Program self-sufficiency
Program service revenue $0 · Total expenses $444K
0%
Growth & trend
Revenue growth (YoY)
This year $397K · Prior year $419K
-5%
Revenue CAGR
FY2020 $615K · FY2024 $397K
-10%
Net-asset trend (YoY)
End of year $1.7M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $397K · Expenses $444K
-12%
Liabilities-to-Assets
Total liabilities — · Total assets $1.8M
Net-asset ratio
Net assets $1.7M · Total assets $1.8M
96%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $774K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.8M
44%
People & payroll
Highest Reported Total Compensation
Individual Michael Cunningham MD · Reported title Director · Highest reported compensation $0 · Total expenses $444K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $242K · Total expenses $444K
55%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 80%
Overhead ratio 18%
Fundraising cost ratio 3%
Revenue growth -5%
Investment management fee ratio 0%
Accounting fee ratio 6%
Fundraising fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$5K
Grants paid · 7 grants · $142K · 2020–2024
Unitemized GrantFY2024$51,197
Unitemized GrantFY2023$20,677
Unitemized GrantFY2022$20,331
Unitemized GrantFY2021$22,440
Unitemized GrantFY2021$244
Unitemized GrantFY2021$219
Unitemized GrantFY2020$27,345

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$397K revenue · viewing · ⤓ 990 PDF
FY2023$419K revenue · ⤓ 990 PDF
FY2022$334K revenue · ⤓ 990 PDF
FY2021$386K revenue · ⤓ 990 PDF
FY2020$615K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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