Adams County Lutheran Education Association
Adams County Lutheran Education Association consistently operates near break-even with zero liabilities and no reported officer compensation.
EIN: 203600106 · Hastings, NE · NTEE: T30 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $456K |
| Total Expenses | $435K |
| Program Spending | 90% |
| Net Assets | $23K |
| Transparency Score | 85/100 |
Is Adams County Lutheran Education Association Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Adams County Lutheran Education Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Adams County Lutheran Education Association
Adams County Lutheran Education Association (EIN: 203600106) is a nonprofit organization based in Hastings, NE, classified under NTEE code T30. The organization reported total revenue of $456K and total assets of $31K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Adams County Lutheran Education Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Adams County Lutheran Education Association is a small nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 8.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $433K |
| Total Expenses | $435K |
| Surplus / Deficit | $-2,240 |
| Total Assets | $23K |
| Net Assets | $23K |
| Operating Margin | -0.5% |
| Months of Reserves | 0.6 months |
Financial Health Grade: C
In 2023, Adams County Lutheran Education Association reported a deficit of $2K with expenses exceeding revenue, holds 0.6 months of operating reserves (limited).
Financial Trends
Over 13 years of filings (2011–2023), Adams County Lutheran Education Association's revenue has grown at a compound annual growth rate (CAGR) of 8.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -4.7% | +38.0% | +18.2% |
| 2022 | +53.8% | +12.9% | -30.1% |
| 2021 | -8.3% | -12.9% | +130.6% |
| 2020 | +14.2% | +15.3% | +12.6% |
| 2019 | +2.7% | -0.4% | +55.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Adams County Lutheran Education Association with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Adams County Lutheran Education Association allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $2K, with expenses exceeding revenue.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting a volunteer-led structure or that compensation is below reporting thresholds, which significantly reduces administrative overhead.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Strengths
The following positive indicators were identified for Adams County Lutheran Education Association:
- Consistent reporting of $0 liabilities across all filings.
- No reported officer compensation, indicating efficient use of funds.
- Long history of consistent IRS 990 filings (13 filings), demonstrating transparency.
- Generally operates near break-even or with surpluses, indicating financial stability.
- Modest but growing asset base, from $9,485 in 2014 to $31,392 currently.
Frequently Asked Questions about Adams County Lutheran Education Association
Is Adams County Lutheran Education Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Adams County Lutheran Education Association (EIN: 203600106) appears legitimate. Mission Score: 85/100. 0 red flags identified, 5 strengths noted.
How does Adams County Lutheran Education Association spend its money?
Adams County Lutheran Education Association directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Adams County Lutheran Education Association tax-deductible?
Adams County Lutheran Education Association is registered as a tax-exempt nonprofit (EIN: 203600106). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Adams County Lutheran Education Association compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Adams County Lutheran Education Association is above average for NTEE category T30 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Adams County Lutheran Education Association located?
Adams County Lutheran Education Association is headquartered in Hastings, Nebraska and files with the IRS under EIN 203600106. It is classified under NTEE code T30.
How many years of IRS 990 filings does Adams County Lutheran Education Association have?
Adams County Lutheran Education Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $456K in total revenue.
Is Adams County Lutheran Education Association a good charity?
Based on the provided financial data, the organization appears to be a well-managed charity with a strong focus on its mission, evidenced by zero reported officer compensation and consistent operation without liabilities. Its financial stability, despite a lean asset base, suggests efficient use of funds.
How does the organization manage its liabilities?
Adams County Lutheran Education Association consistently reports $0 in liabilities across all 13 filings, indicating excellent financial management and a strong avoidance of debt.
What is the trend in the organization's revenue and expenses?
Revenue and expenses have generally shown an upward trend over the past decade, from around $128,540 in revenue in 2014 to $433,186 in 2023. The organization typically operates near break-even, with occasional surpluses (e.g., $139,002 surplus in 2022) and minor deficits (e.g., $2,240 deficit in 2023).
Filing History
IRS 990 filing history for Adams County Lutheran Education Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Adams County Lutheran Education Association's revenue has grown by 160.4%, moving from $166K to $433K. Total assets decreased by 39.1% over the same period, from $39K to $23K. Total functional expenses rose by 179.2%, from $156K to $435K. In its most recent filing year (2023), Adams County Lutheran Education Association reported a deficit of $2K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $433K | $435K | $23K | $0 | — | — |
| 2022 | $455K | $316K | $20K | $0 | — | View 990 |
| 2021 | $296K | $279K | $28K | $0 | — | View 990 |
| 2020 | $322K | $321K | $12K | $0 | — | View 990 |
| 2019 | $282K | $278K | $11K | $0 | — | View 990 |
| 2018 | $275K | $279K | $7K | $0 | — | View 990 |
| 2017 | $256K | $253K | $12K | $0 | — | View 990 |
| 2016 | $307K | $310K | $8K | $0 | — | View 990 |
| 2015 | $238K | $237K | $11K | $0 | — | View 990 |
| 2014 | $129K | $124K | $9K | $0 | — | View 990 |
| 2013 | $139K | $178K | $5K | $0 | — | View 990 |
| 2012 | $118K | $114K | $43K | $0 | — | View 990 |
| 2011 | $166K | $156K | $39K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $433K, expenses of $435K, and assets of $23K (revenue -4.7% year-over-year).
- 2022: Revenue of $455K, expenses of $316K, and assets of $20K (revenue +53.8% year-over-year).
- 2021: Revenue of $296K, expenses of $279K, and assets of $28K (revenue -8.3% year-over-year).
- 2020: Revenue of $322K, expenses of $321K, and assets of $12K (revenue +14.2% year-over-year).
- 2019: Revenue of $282K, expenses of $278K, and assets of $11K (revenue +2.7% year-over-year).
- 2018: Revenue of $275K, expenses of $279K, and assets of $7K (revenue +7.2% year-over-year).
- 2017: Revenue of $256K, expenses of $253K, and assets of $12K (revenue -16.6% year-over-year).
- 2016: Revenue of $307K, expenses of $310K, and assets of $8K (revenue +28.9% year-over-year).
- 2015: Revenue of $238K, expenses of $237K, and assets of $11K (revenue +85.5% year-over-year).
- 2014: Revenue of $129K, expenses of $124K, and assets of $9K (revenue -7.8% year-over-year).
- 2013: Revenue of $139K, expenses of $178K, and assets of $5K (revenue +17.8% year-over-year).
- 2012: Revenue of $118K, expenses of $114K, and assets of $43K (revenue -28.9% year-over-year).
- 2011: Revenue of $166K, expenses of $156K, and assets of $39K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Adams County Lutheran Education Association:
Data Sources and Methodology
This transparency report for Adams County Lutheran Education Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.