C S Lewis Foundation FY2020 filing

Tax-deductible

Redlands, CA501(c)(3)EIN 95-4058743Revenue $174K in FY2020

On file with the IRScslewis.orgPo Box 8008, 92375-1208 · Redlands, CATax-exempt since Sep 1987Publicly supported charity — 170(b)(1)(A)(vi)

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To promote Christian higher education by providing seminars and discussions revolving around the teachings of the author and philosopher C.S. Lewis.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$50K 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

FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $20K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$50K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $51K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$315K
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$174K
Spent
$188K
To programs
82%
Net assets
$518K
By yearFY2020–FY2024
Revenue
$174K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$174K
FY2021$193K
FY2022$553K
FY2023$245K
FY2024$276K
Expenses
$188K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$188K
FY2021$174K
FY2022$405K
FY2023$247K
FY2024$328K
Net assets
$518K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$518K
FY2021$521K
FY2022$668K
FY2023$666K
FY2024$615K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1987.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $154K Management & general 9% · $17K Fundraising 9% · $17K

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

9 people listed on the 990; $50K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$50,347Pt 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
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Steven Elmore$72,000$72,000$56,700$55,000$50,347

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.

See C S Lewis Foundation executive salaries →

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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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Promotes Christian higher education through seminars and discussions on C.S. Lewis's teachings.

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Provided by the organization

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1 program · $154K · in their own filed words · FY2020
01

Provide seminars and discussions revolving around the teachings of author and philosopher C.S. Lewis.

$154Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$51K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$174K
Ln 12
Gifts and grantsLn 1h$158K
Fees for servicesLn 2g$9K
Other incomeLn 4–11$7K
Money outPt IX
$188K
Ln 25
Programscol B$154K
Managementcol C$17K
Fundraisingcol D$17K
Owns and owesPt X
$518K
net assets · Ln 32
Cash and savingsLn 1–2$85K
Total assetsLn 16$833K
LiabilitiesLn 26$315K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$158K
Government grantsLn 1e$16K
Fees for servicesLn 2g$9K
Other incomeLn 4–11$7K
Total revenueLn 12$174K
Assets in detailPt X, end of year
CashLn 1$85K
Cash and savings togetherLn 1–2$85K
InvestmentsLn 11–13$315K
Land, buildings, equipmentLn 10c$64K
Other assetsLn 15$19K
Total assetsLn 16$833K
LiabilitiesLn 26$315K
Net assetsLn 32$518K
OperationsPt I, VI
EmployeesI 55
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$85K$85K
InvestmentsLn 11–13$315K$315K
Land, buildings, equipmentLn 10c$69K$64K
Total assetsLn 16$827K$833K
LiabilitiesLn 26$296K$315K
Net assetsLn 32$532K$518K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$17K$17K
Pay of current officers, directors and key staffLn 5$50K$40K$5K$5K
Other salaries and wagesLn 7$23K$19K$2K$2K
Other employee benefitsLn 9$11K$9K$1K$1K
Payroll taxesLn 10$7K$6K$714$714
Management feesLn 11a$21K$16K$2K$2K
Accounting feesLn 11c$4K$3K$419$419
Advertising and promotionLn 12$3K$2K$278$278
Office expensesLn 13$8K$6K$762$762
Information technologyLn 14$10K$8K$980$980
OccupancyLn 16$7K$6K$712$712
TravelLn 17$7K$6K$724$724
InterestLn 20$1K$924$116$116
Payments to affiliatesLn 21$800$640$80$80
Depreciation, depletion and amortizationLn 22$4K$3K$406$406
InsuranceLn 23$3K$3K$334$334
Other expenses (24a–d)Ln 24$10K$8K$1K$1K
Total functional expensesLn 25$188K$154K$17K$17K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $276K$328K−$51K$615K 990 PDF
FY2023 $245K$247K−$2K$666K 990 PDF
FY2022 $553K$405K$148K$668K 990 PDF
FY2021 $193K$174K$19K$521K 990 PDF
FY2020 Viewing $174K$188K−$14K$518K 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 FY2020 990 (6 parts)
Part I · Summary $174,329 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $163,074$158,134
I-9 Program service revenuePrior year $119,215$8,723
I-10 Investment income$0
I-11 Other revenuePrior year $2,255$7,472
I-12 Total revenuePrior year $284,544$174,329
I-13 Grants and similar amounts paid$17,372
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $91,799$91,620
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $168,603$79,193
I-18 Total expensesPrior year $260,402$188,185
I-19 Revenue less expensesPrior year $24,142−$13,856
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $174,329 across 6 lines filed
Lines not itemized here account for −$1,386 of total revenue; see the IRS return.
VIII-1e Government grants$15,782
VIII-1f All other contributions, gifts and grants$142,352
VIII-1h Total contributions, gifts and grants$158,134
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,723$8,723
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $8,858$8,858
VIII-12 Total revenueRelated to mission $8,723 · Excluded from tax $7,472$174,329
Part IX · Statement of functional expenses $188,185 across 17 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $17,372$17,372
IX-5 Pay of current officers, directors and key staffPrograms $40,277 · Management $5,035 · Fundraising $5,035$50,347
IX-7 Other salaries and wagesPrograms $18,702 · Management $2,338 · Fundraising $2,338$23,378
IX-9 Other employee benefitsPrograms $8,607 · Management $1,076 · Fundraising $1,076$10,759
IX-10 Payroll taxesPrograms $5,708 · Management $714 · Fundraising $714$7,136
IX-11a Management feesPrograms $16,488 · Management $2,061 · Fundraising $2,061$20,610
IX-11c Accounting feesPrograms $3,348 · Management $419 · Fundraising $419$4,186
IX-12 Advertising and promotionPrograms $2,223 · Management $278 · Fundraising $278$2,779
IX-13 Office expensesPrograms $6,091 · Management $762 · Fundraising $762$7,615
IX-14 Information technologyPrograms $7,839 · Management $980 · Fundraising $980$9,799
IX-16 OccupancyPrograms $5,700 · Management $712 · Fundraising $712$7,124
IX-17 TravelPrograms $5,793 · Management $724 · Fundraising $724$7,241
IX-20 InterestPrograms $924 · Management $116 · Fundraising $116$1,156
IX-21 Payments to affiliatesPrograms $640 · Management $80 · Fundraising $80$800
IX-22 Depreciation, depletion and amortizationPrograms $3,243 · Management $406 · Fundraising $406$4,055
IX-23 InsurancePrograms $2,667 · Management $334 · Fundraising $334$3,335
IX-24 Other expenses (24a–d)Programs $8,397 · Management $1,048 · Fundraising $1,048$10,493
IX-25 Total functional expensesPrograms $154,019 · Management $17,083 · Fundraising $17,083$188,185
Part X · Balance sheet $832,734 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $84,761$85,136
X-4 Accounts receivableStart of year $348,582$348,582
X-10c Land, buildings and equipment, netStart of year $68,534$64,479
X-13 Program-related investmentsStart of year $315,472$315,472
X-15 Other assetsStart of year $9,365$19,065
X-16 Total assetsStart of year $827,433$832,734
X-17 Accounts payable and accrued expensesStart of year $100,145$85,406
X-24 Unsecured notes and loans payableStart of year $34,187$34,187
X-25 Other liabilitiesStart of year $144,153$180,448
X-26 Total liabilitiesStart of year $295,875$315,032
X-27 Net assets without donor restrictionsStart of year $531,558$517,702
X-32 Total net assets or fund balancesStart of year $531,558$517,702
X-33 Total liabilities and net assetsStart of year $827,433$832,734
Part XI · Reconciliation of net assets $517,702 net assets at year end
XI-1 Total revenue$174,329
XI-2 Total expenses$188,185
XI-3 Revenue less expenses−$13,856
XI-4 Net assets at start of year$531,558
XI-10 Net assets at end of year$517,702

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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