Community Improvement (S99Z) IRS Verified DX Registered 990 on File

LIPONI FOUNDATION FOR SPECIAL RECREATION

EIN: 36-3794072 · MORTON GROVE, IL 60053-2631 · United States · FY 2025 Data

3 out of 5 57 / 100 Based on 2+ years of filings

Financial strength (30%) 97/100

Reliability (20%) 55/100

Effectiveness (25%) 68/100

Impact (25%) No data yet

Financial data: FY 2025 · Scored 9/13/2026

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Mission Statement

The Liponi Foundation is dedicated to providing support to the Maine-Niles Association of Special Recreation in its efforts to provide recreational and leisure programs for individuals with disabilities.

Financial Overview — FY 2025

$144K

Total Revenue

$58K

Total Expenses

$897K

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 75.5%

Fundraising Efficiency 0.0%

Operating Reserve 187.10x

Liability-to-Asset 1.2%

Revenue Diversification 58.8%

Compared with Peers

FY 2025

Compared with 2,326 similar organizations (United States, Community Improvement, under $100K in expenses), FY 2025.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	75.5%	83.4%	P10P90	Below median
Admin expense ratio Management and general / total expenses · lower is better	24.5%	8.0%	P10P90	Below median
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	0.0%	0.0%	P10P90	Top quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	0.0%	42.1%	P10P90	Top quarter
Operating reserve Months of expenses covered by net assets · higher is better	187.1 mo	21.9 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	1.2%	0.0%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	58.8%	96.0%	P10P90	Top quarter
Revenue growth Year over year revenue growth	46.3%	-0.2%	P10P90
Expense growth Year over year expense growth	-62.8%	-1.2%	P10P90
Surplus margin Surplus as a share of revenue	60.0%	11.0%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %
2025	$144K	$58K	$897K	75.5%
2024	$98K	$155K	$758K	91.4%
2023	$93K	$54K	$780K	74.1%
2022	$90K	$38K	$678K	72.3%
2021	$87K	$34K	N/A	—

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Organization Details

EIN: 36-3794072
State: IL
City: MORTON GROVE
ZIP: 60053-2631
Classification: S99Z
Category: Community Improvement
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 1990
Foundation Code: 16
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

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The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
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