Lake Community Action Agency INC

Tax-deductible

Eustis, FL501(c)(3)Since 1966Human ServicesEIN 59-1143962Revenue $3.1M in FY2025

On file with the IRSlakecaa.org501 N Bay St, 32726-3438 · Eustis, FLTax-exempt since Jun 1966Publicly supported charity — 170(b)(1)(A)(vi)

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Assist impoverished residents with energy, educational and social assistance with funds obtained from federal, state, and local governments, private foundations, and the public sector.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Run by 14 volunteers and 20 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $44K a year · 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$140K
to officers and key staff · 5% of spending
Top officer’s pay lower than 87% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$141K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 15 voting members
Looks good: 14 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.1M
+4% vs prior year
Spent
$3.1M
To programs
99%
Net assets
$521K
By yearFY2020–FY2025
Revenue
$3.1M
FY2025▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$3.0M
FY2022$3.5M
FY2023$3.5M
FY2024$3.0M
FY2025$3.1M
Expenses
$3.1M
FY2025▲ +0.8%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$2.9M
FY2022$3.4M
FY2023$3.5M
FY2024$3.0M
FY2025$3.1M
Net assets
$521K
FY2025▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2020$241K
FY2021$346K
FY2022$426K
FY2023$436K
FY2024$435K
FY2025$521K

From the FY2025 Form 990 (year ending September 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1966.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $3.0M Management & general 1% · $19K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990; $140K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$73,061Pt VII · Sec A
Director of Finance
$66,852Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

James Lowe’s $73K as CEO is at the 13th percentile of top reported officer pay among 3869 $1–10M human services 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.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Lowe$73,061$83,938$79,772$74,227$61,027$59,668
Patricia Phillip$66,852$70,224$66,870$63,542$54,977$56,819

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides energy, education, and social help to low-income people.

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Provided by the organization

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3 programs · $2.8M · in their own filed words · FY2024
01

Low Income Home Energy Assistance Program (liheap)

Assist low income households, particularly those with the lowest incomes that pay a high proportion of household income for home energy, primarily in meeting their immediate home energy needs. Approximately 3,399 households and 8,483 individuals were assisted.

$1.3Mprogram expense
02

Community Services Block Grant

Assistance to low-income individuals in employment, emergency services, prevention of STARVATION/MALNUTRITION, and other programs. Approximately 1,112 families and 4,451 people served.

$1.1Mprogram expense
03

Volunteer pre-kindergarten and school readiness program for approximately 25 children.

$280Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$20K
Grants paid · 17 grants · $10.2M · 2019–2024
Unitemized GrantFY2024$1,061,693
Unitemized GrantFY2024$653,582
Unitemized GrantFY2024$76,832
Unitemized GrantFY2023$1,240,868
Unitemized GrantFY2023$196,743
Unitemized GrantFY2023$103,124
Unitemized GrantFY2022$2,069,333
Unitemized GrantFY2022$134,022
Unitemized GrantFY2022$73,742
Unitemized GrantFY2021$1,899,404
Unitemized GrantFY2021$367,577
Unitemized GrantFY2021$5,000
Unitemized GrantFY2020$1,058,187
Unitemized GrantFY2020$703,376
Unitemized GrantFY2020$790
Unitemized GrantFY2019$363,743
Unitemized GrantFY2019$174,494

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.1M
Ln 12
Gifts and grantsLn 1h$3.1M
Fees for servicesLn 2g$43K
Other incomeLn 4–11$40K
Money outPt IX
$3.1M
Ln 25
Programscol B$3.0M
Managementcol C$19K
Owns and owesPt X
$521K
net assets · Ln 32
Cash and savingsLn 1–2$247K
Total assetsLn 16$662K
LiabilitiesLn 26$141K
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a15
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.1M
Government grantsLn 1e$3.0M
Fees for servicesLn 2g$43K
Investment incomeLn 3$134
Other incomeLn 4–11$40K
Total revenueLn 12$3.1M
Assets in detailPt X, end of year
CashLn 1$247K
Cash and savings togetherLn 1–2$247K
Land, buildings, equipmentLn 10c$201K
Other assetsLn 15$290
Total assetsLn 16$662K
LiabilitiesLn 26$141K
Net assetsLn 32$521K
OperationsPt I, VI
EmployeesI 520
VolunteersI 614
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$126K$247K
Land, buildings, equipmentLn 10c$214K$201K
Total assetsLn 16$744K$662K
LiabilitiesLn 26$309K$141K
Net assetsLn 32$435K$521K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$200$200
Grants to domestic individualsLn 2$2.0M$2.0M
Pay of current officers, directors and key staffLn 5$176K$176K
Other salaries and wagesLn 7$413K$413K
Pension plan contributionsLn 8$15K$15K
Other employee benefitsLn 9$21K$21K
Payroll taxesLn 10$41K$41K
Accounting feesLn 11c$26K$26K
Advertising and promotionLn 12$103$103
Office expensesLn 13$85K$85K$139
Information technologyLn 14$21K$21K
OccupancyLn 16$81K$81K
TravelLn 17$6K$6K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$18K$18K
InsuranceLn 23$65K$65K
Other expenses (24a–d)Ln 24$46K$46K
All other expensesLn 24e$3K$2K$609
Total functional expensesLn 25$3.1M$3.0M$19K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.1M$3.1M$86K$521K 990 PDF
FY2024 $3.0M$3.0M−$851$435K 990 PDF
FY2023 $3.5M$3.5M$9K$436K 990 PDF
FY2022 $3.5M$3.4M$80K$426K 990 PDF
FY2021 $3.0M$2.9M$105K$346K 990 PDF
FY2020 $1.6M$1.6M−$16K$241K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $3,143,451 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,954,201$3,059,676
I-9 Program service revenuePrior year $74,220$43,265
I-10 Investment incomePrior year $117$134
I-11 Other revenuePrior year $3,219$40,376
I-12 Total revenuePrior year $3,031,757$3,143,451
I-13 Grants and similar amounts paidPrior year $1,985,916$2,037,970
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $701,112$666,776
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $345,580$352,763
I-18 Total expensesPrior year $3,032,608$3,057,509
I-19 Revenue less expensesPrior year −$851$85,942
Part VI · Governance 14 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,143,451 across 8 lines filed
VIII-1e Government grants$3,046,426
VIII-1f All other contributions, gifts and grants$13,250
VIII-1h Total contributions, gifts and grants$3,059,676
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $43,265$43,265
VIII-3 Investment incomeExcluded from tax $134$134
VIII-6 Net rental income or lossExcluded from tax $36,000$36,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,376$4,376
VIII-12 Total revenueRelated to mission $47,641 · Unrelated business $0 · Excluded from tax $36,134$3,143,451
Part IX · Statement of functional expenses $3,057,509 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $200$200
IX-2 Grants to domestic individualsPrograms $2,037,770$2,037,770
IX-5 Pay of current officers, directors and key staffPrograms $175,619$175,619
IX-7 Other salaries and wagesPrograms $413,444$413,444
IX-8 Pension plan contributionsPrograms $15,116$15,116
IX-9 Other employee benefitsPrograms $21,163$21,163
IX-10 Payroll taxesPrograms $41,434$41,434
IX-11c Accounting feesPrograms $26,500$26,500
IX-12 Advertising and promotionPrograms $103$103
IX-13 Office expensesPrograms $84,607 · Management $139$84,746
IX-14 Information technologyPrograms $20,663$20,663
IX-16 OccupancyPrograms $80,975$80,975
IX-17 TravelPrograms $5,584$5,584
IX-20 InterestPrograms $2,288$2,288
IX-22 Depreciation, depletion and amortizationManagement $17,957$17,957
IX-23 InsurancePrograms $65,099$65,099
IX-24 Other expenses (24a–d)Programs $46,232$46,232
IX-24e All other expensesPrograms $2,007 · Management $609$2,616
IX-25 Total functional expensesPrograms $3,038,804 · Management $18,705 · Fundraising $0$3,057,509
Part X · Balance sheet $661,921 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $125,800$246,648
X-3 Pledges and grants receivableStart of year $389,190$213,560
X-10c Land, buildings and equipment, netStart of year $213,547$201,423
X-15 Other assetsStart of year $540$290
X-16 Total assetsStart of year $743,734$661,921
X-17 Accounts payable and accrued expensesStart of year $263,539$107,704
X-19 Deferred revenue$3,970
X-25 Other liabilitiesStart of year $45,318$29,428
X-26 Total liabilitiesStart of year $308,857$141,102
X-27 Net assets without donor restrictionsStart of year $434,877$520,819
X-32 Total net assets or fund balancesStart of year $434,877$520,819
X-33 Total liabilities and net assetsStart of year $743,734$661,921
Part XI · Reconciliation of net assets $520,819 net assets at year end
XI-1 Total revenue$3,143,451
XI-2 Total expenses$3,057,509
XI-3 Revenue less expenses$85,942
XI-4 Net assets at start of year$434,877
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$520,819

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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