Passes our checks

Lesley & Rhyan Prather Foundation

EIN 85-2888525 · Valley Sta, KY

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

What it says it does

OUR MISSION IS TO HELP CHILDREN, WOMEN & FAMILIES IN NEED BY BEING THERE TO SUPPORT THEM IN TIMES OF NEED.

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

Strong: 93 out of 100. Higher than 67% of charities in its peer group (philanthropy, $250k to $1m).

Reserves
28 of 35
Spendable reserves would cover 8.3 months of spending.
Debt
20 of 20
It owes 1% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 25% of income.
Income trend
15 of 15
Income rose 27% on the year before.
Spending floor
15 of 15
81% of spending went to programs and raising each dollar of donations cost 10 cents.

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

Strong: 91 out of 100. Higher than 76% of charities in its peer group (philanthropy, $250k to $1m).

Independent board
25 of 25
5 of 5 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.
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 December 31, 2024, 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 (2)

$326,460 spent. ASSIST INDIVIDUALS AND FAMILIES INVOLVED IN TRAGEDIES AND LOSS OF FAMILY MEMBERS, WITH A FOCUS ON HELPING WOMEN, CHILDREN AND FAMILIES IN NEED. THE FOUNDATION PROVIDED FINANCIAL SUPPORT OF 112,600 FOR FAMILIES WHO FACED DEATH/ILLNESS, 63,788 FOR FAMILIES INVOLVED IN WRECKS, 146,506 FOR PEDIATRIC ILLNESSES/NEEDS, 7,696 FOR FAMILIES IMPACTED BY HOUSE FIRES/OTHER RELATED TRAGEDIES. THE FOUNDATION WAS ABLE TO PROVIDE THIS FINANCIAL SUPPORT TO OVER 104 INDIVIDUALS AND FAMILIES IN 2024.
$4,228 spent. ADDITIONALLY WE PROVIDE EDUCATIONAL SCHOLARSHIPS TO STUDENTS IN LOCAL SCHOOLS. THE SCHOLARSHIP APPLICATIONS ARE REVIEWED BY A COMMITTEE, NAMES ARE REMOVED FROM APPLICATIONS BEFORE BEING REVIEWED AND THE COMMITTEE SELECTS RECIPIENTS BASED ON ATHLETIC, ACADEMIC AND COMMUNITY ACHIEVEMENTS. IN 2024, ONE STUDENT WAS AWARDED THE LESLEY DRURY PRATHER SCHOLARSHIP & MULTIPLE OTHER SCHOLARSHIPS WERE SUPPORTED. WE SUPPORTED THE MCCAW FAMILY SCHOLARSHIP AND AWARDED A SCHOLARSHIP TO LORELI STRANGE AS THE LESLEY DRURY PRATHER SCHOLARSHIP.

Source: Form 990 for the year ending December 31, 2024, 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 November 6, 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 December 2024.
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 April 2021.
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 November 4, 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.