Birch Grove Community School
Birch Grove Community School consistently operates with liabilities exceeding assets despite growing revenues.
EIN: 201816956 · Tofte, MN · NTEE: B29 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $993K |
| Total Expenses | $741K |
| Program Spending | 90% |
| Net Assets | $-177,260 |
| Transparency Score | 75/100 |
Is Birch Grove Community School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Birch Grove Community School directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Birch Grove Community School
Birch Grove Community School (EIN: 201816956) is a nonprofit organization based in Tofte, MN, classified under NTEE code B29. The organization reported total revenue of $993K and total assets of $537K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Birch Grove Community School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Birch Grove Community School is a small nonprofit that has been operating for 21 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $811K |
| Total Expenses | $741K |
| Surplus / Deficit | +$70K |
| Total Assets | $445K |
| Total Liabilities | $622K |
| Net Assets | $-177,260 |
| Operating Margin | 8.6% |
| Debt-to-Asset Ratio | 139.8% |
| Months of Reserves | 7.2 months |
Financial Health Grade: A
In 2023, Birch Grove Community School reported a surplus of $70K with revenue exceeding expenses, holds 7.2 months of operating reserves (strong position), has a debt-to-asset ratio of 139.8% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Birch Grove Community School's revenue has grown at a compound annual growth rate (CAGR) of 5.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +20.0% | +10.1% | +1.0% |
| 2022 | -11.6% | -2.8% | -0.9% |
| 2021 | +28.3% | +8.5% | +17.2% |
| 2020 | +2.0% | +24.8% | -14.8% |
| 2019 | -0.3% | -27.4% | -20.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2005 |
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 Birch Grove Community School with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Birch Grove Community School allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. 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 surplus of $70K, with revenue exceeding expenses.
- Debt-to-asset ratio: 139.8%.
Executive Compensation Analysis
Birch Grove Community School consistently reports 0% officer compensation across all 13 filings, indicating that its leadership is either unpaid or compensated through other means not reported as officer compensation, which is highly favorable for directing funds to its mission.
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.
Red Flags
The following concerns were identified during AI analysis of Birch Grove Community School's IRS 990 filings:
- Consistent negative net asset position (liabilities exceed assets) across multiple years, indicating potential long-term financial instability.
- Significant increase in liabilities from $33,743 in 201406 to $622,113 in 202306, without a proportional increase in assets.
Strengths
The following positive indicators were identified for Birch Grove Community School:
- Consistent growth in revenue, nearly doubling from $371,195 in 201406 to $810,828 in 202306.
- 0% reported officer compensation across all 13 filings, indicating efficient use of funds at the leadership level.
- Consistent filing of IRS Form 990s over 13 periods, demonstrating strong transparency and compliance.
- Positive operating margin in the latest period (202306), with revenues exceeding expenses by $69,689.
Frequently Asked Questions about Birch Grove Community School
Is Birch Grove Community School a legitimate charity?
Birch Grove Community School (EIN: 201816956) is a registered tax-exempt nonprofit based in Minnesota. Our AI analysis gives it a Mission Score of 75/100. It has 13 years of IRS 990 filings on record. Total revenue: $993K. 2 red flags identified. 4 strengths noted. Financial health grade: A.
How does Birch Grove Community School spend its money?
Birch Grove Community School directs 90% of its spending to programs and services. Fundraising costs 3%. This exceeds the 65% industry benchmark.
Are donations to Birch Grove Community School tax-deductible?
Birch Grove Community School is registered as a tax-exempt nonprofit (EIN: 201816956). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Birch Grove Community School's spending goes to programs?
Birch Grove Community School directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Birch Grove Community School compare to similar nonprofits?
With a transparency score of 75/100 (Good), Birch Grove Community School is above average for NTEE category B29 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Birch Grove Community School located?
Birch Grove Community School is headquartered in Tofte, Minnesota and files with the IRS under EIN 201816956. It is classified under NTEE code B29.
How many years of IRS 990 filings does Birch Grove Community School have?
Birch Grove Community School 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 $993K in total revenue.
What is the nature of Birch Grove Community School's significant liabilities?
The organization consistently reports liabilities exceeding assets, such as $622,113 in liabilities against $444,853 in assets in 202306. Understanding the composition of these liabilities (e.g., mortgages, program-related debt, deferred revenue) is crucial for assessing financial risk.
How does Birch Grove Community School manage its long-term financial stability with negative net assets?
With net assets consistently in the negative, for example, -$177,260 in 202306, it's important to understand the organization's strategy for maintaining solvency and ensuring long-term operational viability despite this financial structure.
Are the officers truly unpaid, or is compensation reported under a different category?
The 0% officer compensation across all filings is a strong positive, but it's worth confirming if any key management personnel receive compensation reported under other expense categories, such as salaries and wages for program staff.
Filing History
IRS 990 filing history for Birch Grove Community School showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Birch Grove Community School's revenue has grown by 87.1%, moving from $433K to $811K. Total assets increased by 50.3% over the same period, from $296K to $445K. Total functional expenses rose by 55.5%, from $477K to $741K. In its most recent filing year (2023), Birch Grove Community School reported a surplus of $70K, with revenue exceeding expenses. The organization holds $622K in liabilities against $445K in assets (debt-to-asset ratio: 139.8%), resulting in net assets of $-177,260.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $811K | $741K | $445K | $622K | — | View 990 |
| 2022 | $676K | $673K | $440K | $687K | — | View 990 |
| 2021 | $764K | $692K | $445K | $694K | — | View 990 |
| 2020 | $596K | $638K | $380K | $701K | — | View 990 |
| 2019 | $584K | $512K | $446K | $724K | — | View 990 |
| 2018 | $585K | $705K | $561K | $912K | — | View 990 |
| 2017 | $569K | $692K | $720K | $951K | — | View 990 |
| 2016 | $552K | $515K | $171K | $280K | — | View 990 |
| 2015 | $397K | $458K | $167K | $313K | — | View 990 |
| 2014 | $371K | $394K | $132K | $34K | — | View 990 |
| 2013 | $368K | $405K | $162K | $41K | — | View 990 |
| 2012 | $425K | $438K | $237K | $79K | — | View 990 |
| 2011 | $433K | $477K | $296K | $125K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $811K, expenses of $741K, and assets of $445K (revenue +20.0% year-over-year).
- 2022: Revenue of $676K, expenses of $673K, and assets of $440K (revenue -11.6% year-over-year).
- 2021: Revenue of $764K, expenses of $692K, and assets of $445K (revenue +28.3% year-over-year).
- 2020: Revenue of $596K, expenses of $638K, and assets of $380K (revenue +2.0% year-over-year).
- 2019: Revenue of $584K, expenses of $512K, and assets of $446K (revenue -0.3% year-over-year).
- 2018: Revenue of $585K, expenses of $705K, and assets of $561K (revenue +2.9% year-over-year).
- 2017: Revenue of $569K, expenses of $692K, and assets of $720K (revenue +3.1% year-over-year).
- 2016: Revenue of $552K, expenses of $515K, and assets of $171K (revenue +39.1% year-over-year).
- 2015: Revenue of $397K, expenses of $458K, and assets of $167K (revenue +6.9% year-over-year).
- 2014: Revenue of $371K, expenses of $394K, and assets of $132K (revenue +0.8% year-over-year).
- 2013: Revenue of $368K, expenses of $405K, and assets of $162K (revenue -13.4% year-over-year).
- 2012: Revenue of $425K, expenses of $438K, and assets of $237K (revenue -1.9% year-over-year).
- 2011: Revenue of $433K, expenses of $477K, and assets of $296K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Birch Grove Community School:
Data Sources and Methodology
This transparency report for Birch Grove Community School 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.