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Southeast Lighthouse Foundation

EIN 22-2933316 · Block Island, RI

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

LegitimacyPassesRegistration and standingFinancial healthWeak43 out of 100GovernanceFair62 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

To restore, preserve and protect the Southeast Lighthouse on Block Island; to increase the community's awareness, knowledge, and interest in the Lighthouse; to ensure access to the community and use of the property for charitable, educational and scientific purposes.

Income
$96,086
Spending
$235,440
Spent on programs
65%
Reserves
-11.3 months of spending
Largest source of income
fees for its services, 60%
Employees
8
Volunteers
10

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 43 out of 100. Higher than 14% of charities in its peer group (arts and culture, under $250k).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    20 of 20

    It owes 9% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 145% of income.

  • Income trend

    15 of 15

    Income rose 7% on the year before.

  • Spending floor

    8 of 15

    65% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 62 out of 100. Higher than 48% of charities in its peer group (arts and culture, under $250k).

  • Independent board

    25 of 25

    10 of 10 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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 December 31, 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 (3)
  1. $122,153 spent. Restore, preserve and protect the Southeast Lighthouse on Block Island, RI; ongoing maintenance and restoration to the historic structure.
  2. $26,078 spent. Maintain an information center to increase community awareness, knowledge and interest in the Southeast Lighthouse on Block Island, RI. Tours of the Lighthouse were offered and a small gift shop was staffed.
  3. $3,710 spent. Maintain the grounds of the Southeast Lighthouse on Block Island, RI, providing access to the public. The Southeast Lighthouse is situated in a fragile eco-system, with encroaching bluffs threatening the site. The public has free access to the grounds.

Source: Form 990 for the year ending December 31, 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 October 13, 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 October 13, 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 October 13, 2026.

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

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

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

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

    Recognized by the IRS since July 1991.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 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.