Skip to the page content
Your donations
Passes our checks

Luesther T Mertz Charitable Tr

EIN 13-7049014 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair55 out of 100GovernanceFair69 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE TRUST IS A TESTAMENTARY CHARITABLE TRUST UNDER NEW YORK LAW AND IS A SO-CALLED "SUPPORTING ORGANIZATION" DESCRIBED IN SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE. THE SOLE EXEMPT PURPOSE AND ACTIVITY OF THE TRUST IS TO SUPPORT DIRECTLY FOURTEEN PUBLICLY SUPPORTED CHARITIES WHICH ARE NAMED IN THE TRUST'S GOVERNING INSTRUMENT WHICH REQUIRES THAT ALL NET INCOME OF THE TRUST BE DISTRIBUTED TO PROVIDE ESSENTIAL SUPPORT FOR A SUBSTANTIAL PROGRAM OR ACTIVITY OF ONE OR MORE OF THE NAMED BENEFICIARY ORGANIZATIONS.

Income
$20,730
Spending
$78,716
Spent on programs
10%
Reserves
60.3 months of spending
Largest source of income
investment income, 100%
Employees
0
Volunteers
0

Source: Form 990 for the year ending November 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 55 out of 100. Higher than 18% of charities in its peer group (philanthropy, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 60.3 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 280% of income.

  • Income trend

    0 of 15

    Income fell 90% on the year before.

  • Spending floor

    0 of 15

    10% of spending went to programs.

Source: Form 990 for the year ending November 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 69 out of 100. Higher than 58% of charities in its peer group (philanthropy, under $250k).

  • Independent board

    0 of 25

    2 of 2 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending November 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $8,161 spent. DURING THE YEAR ENDED NOVEMBER 30, 2024, THE TRUST WAS AWAITING APPROVAL FROM THE NYS ATTORNEY GENERAL'S OFFICE TO DISSOLVE. ON DECEMBER 20, 2024, A NOTICE OF NO OBJECTION WAS ISSUED. THE TRUST WILL MOVE FORWARD WITH DISSOLUTION DURING FY 25. AFTER PAYMENTS FOR CLOSING EXPENSES, THE REMAINING FUNDS WILL BE DISTRIBUTED TO THE ATTENTIVE SUPPORTIVE ORGANIZATIONS.

Source: Form 990 for the year ending November 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending November 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 1995.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.