Letters Charity is a nonprofit organization on a mission to use art as a conduit to transform passive compassion into immediate assistance through the distribution of money given, without expectation or judgement, directly to families suffering poverty.

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
$126K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
3 of 6
filings with a surplus
Average surplus $1K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$56K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
23
of 23 voting members
Looks good: 23 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$475K
+24% vs prior year
Spent
$411K
To programs
66%
Net assets
$159K
By yearFY2020–FY2025
Revenue
$475K
FY2024▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2020$219K
FY2021$307K
FY2022$369K
FY2023$383K
FY2024$475K
FY2025$690K
Expenses
$411K
FY2024▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$250K
FY2021$292K
FY2022$396K
FY2023$365K
FY2024$411K
FY2025$722K
Net assets
$159K
FY2024▲ +67%
Tap a bar for its year
Net assets by fiscal year
FY2020$89K
FY2021$104K
FY2022$77K
FY2023$95K
FY2024$159K
FY2025$127K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2019.

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

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $271K Management & general 16% · $67K Fundraising 18% · $73K

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

24 people listed on the 990; $126K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director of Finance & Oper
$69,050Pt VII · Sec A
President/Executive Direct
$56,544Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Holly Lewis’s $77K as Executive Director is at the 68th percentile of top reported officer pay among 2168 $100K–1M 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
Holly Lewis$77,462$69,050$55,164$53,940$52,400—
Heather Whinna$50,695$56,544$55,165$53,940$52,400$52,202

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Transforms passive compassion into immediate assistance through art.

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Provided by the organization

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1 program · $271K · in their own filed words · FY2024
01

Letters to Santa

We surprised sixteen families living in poverty in chicago. Each family received new clothing, new toys, food, household essentials, a new computer for every child and a new tablet for every adult plus an unconditional cash grant to each family.

$271Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$10K
Grants paid · 6 grants · $1.0M · 2020–2025
Unitemized GrantFY2025$435,500
Unitemized GrantFY2024$175,500
Unitemized GrantFY2023$155,520
Unitemized GrantFY2022$161,900
Unitemized GrantFY2021$65,700
Unitemized GrantFY2020$50,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$475K
Ln 12
Gifts and grantsLn 1h$440K
Other incomeLn 4–11$35K
Money outPt IX
$411K
Ln 25
Programscol B$271K
Managementcol C$67K
Fundraisingcol D$73K
Owns and owesPt X
$159K
net assets · Ln 32
Cash and savingsLn 1–2$212K
Total assetsLn 16$215K
LiabilitiesLn 26$56K
PeoplePt VI, VII
24
listed · VII A
PaidVII A2
Voting boardVI 1a23
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$440K
Noncash giftsLn 1g$19K
Fundraising eventsLn 1c$14K
Other incomeLn 4–11$35K
Total revenueLn 12$475K
Assets in detailPt X, end of year
CashLn 1$212K
Cash and savings togetherLn 1–2$212K
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$215K
LiabilitiesLn 26$56K
Net assetsLn 32$159K
OperationsPt I, VI
EmployeesI 52
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$167K$212K
Land, buildings, equipmentLn 10c$330$1K
Total assetsLn 16$174K$215K
LiabilitiesLn 26$79K$56K
Net assetsLn 32$95K$159K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$212K$212K
Pay of current officers, directors and key staffLn 5$126K$42K$41K$42K
Other employee benefitsLn 9$24K$8K$8K$8K
Payroll taxesLn 10$10K$4K$3K$4K
Accounting feesLn 11c$11K$402$10K$805
Other fees for servicesLn 11g$250$250
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$3K$1K$148$2K
Information technologyLn 14$6K$495$2K$4K
TravelLn 17$1K$125$260$889
Depreciation, depletion and amortizationLn 22$400$400
InsuranceLn 23$3K$689$2K$689
Other expenses (24a–d)Ln 24$13K$2K$825$9K
Total functional expensesLn 25$411K$271K$67K$73K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $690K$722K−$32K$127K 990 PDF
FY2024 Viewing $475K$411K$64K$159K 990 PDF
FY2023 $383K$365K$18K$95K 990 PDF
FY2022 $369K$396K−$27K$77K 990 PDF
FY2021 $307K$292K$16K$104K 990 PDF
FY2020 $219K$250K−$31K$89K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $475,053 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $513,124$439,979
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$130,615$35,074
I-12 Total revenuePrior year $382,509$475,053
I-13 Grants and similar amounts paidPrior year $177,510$212,344
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $141,494$159,327
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $45,583$39,499
I-18 Total expensesPrior year $364,587$411,170
I-19 Revenue less expensesPrior year $17,922$63,883
Part VI · Governance 23 of 23 board members independent, 3 to look at
VI-1a Voting members of the governing body23
VI-1b Independent voting members23
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $475,053 across 6 lines filed
VIII-1c Fundraising events$14,418
VIII-1f All other contributions, gifts and grants$425,561
VIII-1g Noncash contributions (included above)$18,507
VIII-1h Total contributions, gifts and grants$439,979
VIII-8 Net income from fundraising eventsExcluded from tax $35,074$35,074
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $35,074$475,053
Part IX · Statement of functional expenses $411,170 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $212,344$212,344
IX-5 Pay of current officers, directors and key staffPrograms $42,287 · Management $41,446 · Fundraising $42,287$126,020
IX-9 Other employee benefitsPrograms $7,923 · Management $7,889 · Fundraising $7,922$23,734
IX-10 Payroll taxesPrograms $3,519 · Management $2,534 · Fundraising $3,520$9,573
IX-11c Accounting feesPrograms $402 · Management $10,121 · Fundraising $805$11,328
IX-11g Other fees for servicesFundraising $250$250
IX-12 Advertising and promotionFundraising $1,365$1,365
IX-13 Office expensesPrograms $1,025 · Management $148 · Fundraising $2,062$3,235
IX-14 Information technologyPrograms $495 · Management $1,943 · Fundraising $3,662$6,100
IX-17 TravelPrograms $125 · Management $260 · Fundraising $889$1,274
IX-22 Depreciation, depletion and amortizationManagement $400$400
IX-23 InsurancePrograms $689 · Management $1,624 · Fundraising $689$3,002
IX-24 Other expenses (24a–d)Programs $2,472 · Management $825 · Fundraising $9,248$12,545
IX-25 Total functional expensesPrograms $271,281 · Management $67,190 · Fundraising $72,699$411,170
Part X · Balance sheet $214,605 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $166,856$211,657
X-4 Accounts receivableStart of year $5,589$20
X-9 Prepaid expenses and deferred chargesStart of year $1,043$1,558
X-10c Land, buildings and equipment, netStart of year $330$1,370
X-16 Total assetsStart of year $173,818$214,605
X-17 Accounts payable and accrued expensesStart of year $78,707$55,611
X-26 Total liabilitiesStart of year $78,707$55,611
X-27 Net assets without donor restrictionsStart of year $46,540$93,251
X-28 Net assets with donor restrictionsStart of year $48,571$65,743
X-32 Total net assets or fund balancesStart of year $95,111$158,994
X-33 Total liabilities and net assetsStart of year $173,818$214,605
Part XI · Reconciliation of net assets $158,994 net assets at year end
XI-1 Total revenue$475,053
XI-2 Total expenses$411,170
XI-3 Revenue less expenses$63,883
XI-4 Net assets at start of year$95,111
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$158,994

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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