Passes our checks

Ruth Lyons Childrens Fund

EIN 31-0889764 · Cincinnati, OH

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

What it says it does

To provide funding for gifts and events for hospitalized children particularly during the holiday season and throughout the entire year if possible.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 19 out of 100. Higher than 1% of charities in its peer group (human services, $250k to $1m).

Reserves
0 of 35
Spendable reserves are negative: it owes or has committed more than it holds.
Living within its means
0 of 15
Spending exceeded income by 17% of income.
Income trend
0 of 15
Income fell 25% on the year before.
Spending floor
15 of 15
93% of spending went to programs and raising each dollar of donations cost 6 cents.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 38 out of 100. Higher than 9% of charities in its peer group (human services, $250k to $1m).

Independent board
5 of 25
0 of 8 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.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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

Programs described in its return (3)

Christ Hospital Center - Cincinnati, OH Provided grant to continue the "Mom and Baby to Go" NICU III Program where the funds are used to purchase sleep sacks, snugglies, swaddle bath blankets and sherpa blankets for the mothers. These gifts will be given to the Mount Auburn and Liberty Township healthcare facilities.
Good Samaritan Hospital - Cincinnati, OH Provided the hospital with a grant to continue the unique gifts whereas their departments provide each family with an infant in the NICU unit with a handmade quilt . The infants also receive embroidered RLCF onesies. Additional gifts are given as the newborns reach important milestones during their stay at the hospital ( books, journey beads, picture frames, booties, etc.)
Children's Medical Center - Dayton, OH Provided the hospital with a grant to maintain daily activities and programs throughout the year. These include pet therapy, pizza parties and birthday gifts. Inpatient pediatric patients are given individual gifts to take home upon discharge from the hospital.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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.
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.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending April 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1976.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.