Elmer E Naugle Foundation is a 501(c)(3) organization based in Shippensburg, Pennsylvania, registered in 1986, with $100,820 in FY2025 revenue. CharityIndex grades it C.
Revenue (FY2025)
$101K
▲ 85.6% vs prior year
Expenses (FY2025)
$121K
Net assets
$1.5M
Employees
—
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Elmer E Naugle Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Elmer E Naugle Foundation: 152 mo reserves · -20% margin earns a C+ on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Elmer E Naugle Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Elmer E Naugle Foundation: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Revenue grew from $69K (FY2019) to $101K (FY2025) across 7 reported years.
Financial snapshot
Operating margin
-20.5%
Spent more than it raised in the latest fiscal year.
Total assets
$1.5M
Total liabilities
$0
Net assets
$1.5M
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2025 | $100,820▲85.6% | $121,474▲10.3% | $1,536,858▼1.4% | $1,536,858▼1.4% | 990PF |
| 2024 | $54,321▼1.5% | $110,129▲8.5% | $1,559,378▼3.5% | $1,559,378▼3.5% | 990PF |
| 2023 | $55,167▲41.5% | $101,537▼18.7% | $1,616,095▼2.8% | $1,616,095▼2.8% | 990PF |
| 2022 | $38,978▼75.4% | $124,861▼6.5% | $1,662,465▼4.9% | $1,662,465▼4.9% | 990PF |
| 2021 | $158,603▲50.9% | $133,598▲17.6% | $1,748,348▲1.5% | $1,748,348▲1.5% | 990PF |
| 2020 | $105,104▲52.8% | $113,630▲8.4% | $1,723,343▼0.5% | $1,723,343▼0.5% | 990PF |
| 2019 | $68,781 | $104,786 | $1,731,869 | $1,731,869 | 990PF |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Data for Elmer E Naugle Foundation (EIN 23-6853070) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.