Bowling Green Christian Academy

Bowling Green Christian Academy shows stable finances with no reported executive compensation, despite a recent operating deficit.

EIN: 203808095 · Bowling Green, OH · NTEE: B24 · Updated: 2026-03-28

$1.9MRevenue

$1.2MAssets

85/100Mission Score (Excellent)

B24

About Bowling Green Christian Academy

Bowling Green Christian Academy (EIN: 203808095) is a nonprofit organization based in Bowling Green, OH, classified under NTEE code B24. The organization reported total revenue of $1.9M and total assets of $1.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Bowling Green Christian Academy's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Bowling Green Christian Academy demonstrates consistent financial activity, with revenues and expenses generally in balance over the past decade. While the organization experienced a deficit in the most recent filing period (202307) with expenses exceeding revenue by $150,461, this follows a surplus in the prior period (202207) of $184,300. The academy's assets have shown growth, increasing from $847,615 in 201907 to $1,017,671 in 202307, indicating a stable asset base. Liabilities have fluctuated but remain manageable relative to assets.

The organization's spending efficiency appears to be focused on its core mission, as indicated by the absence of reported officer compensation across all available filings. This suggests that resources are primarily directed towards operational costs and program delivery rather than executive salaries. The consistent filing of IRS Form 990s over 14 periods demonstrates a commitment to transparency, providing a clear historical record of financial performance.

Overall, Bowling Green Christian Academy exhibits a generally stable financial profile with a strong commitment to transparency through regular filings and no reported executive compensation. While the recent deficit warrants monitoring, the overall trend of balanced finances and growing assets suggests a healthy operational foundation.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Bowling Green Christian Academy 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: 7%
programs: 90%
fundraising: 3%

According to IRS 990 filings, Bowling Green Christian Academy 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.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no salaries are paid to officers, which is highly unusual for an organization of this size and suggests a strong dedication of resources to the 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 Bowling Green Christian Academy's IRS 990 filings:

Operating deficit in the most recent fiscal period (202307) where expenses exceeded revenue by $150,461.

Strengths

The following positive indicators were identified for Bowling Green Christian Academy:

No reported officer compensation across all 14 filings, indicating high resource allocation to mission.
Consistent filing of IRS Form 990s for 14 periods, demonstrating strong transparency.
Positive trend in asset growth over the past five years, from $847,615 in 201907 to $1,017,671 in 202307.
Generally stable revenue and expense management over the long term.
Liabilities remain manageable relative to assets.

Frequently Asked Questions about Bowling Green Christian Academy

Is Bowling Green Christian Academy a good charity?

Based on the available financial data, Bowling Green Christian Academy appears to be a well-managed organization with a strong focus on its mission, evidenced by no reported officer compensation and consistent financial reporting. While the 202307 period showed a deficit, the overall financial trend is stable.

How has Bowling Green Christian Academy's revenue trended over time?

Revenue has generally increased over the past decade, from approximately $1.1 million in 201707 to $1.6 million in 202307, with some fluctuations. The latest reported revenue is $1,609,192.

What is the organization's asset growth like?

Assets have shown a positive growth trend, increasing from $822,186 in 201807 to $1,017,671 in 202307, indicating a strengthening financial position.

Does Bowling Green Christian Academy have high administrative costs?

Without detailed expense breakdowns beyond officer compensation, it's difficult to definitively state administrative costs. However, the absence of officer compensation suggests a lean operational structure, which typically correlates with lower administrative overhead.

What caused the deficit in the 202307 period?

In the 202307 period, expenses ($1,759,653) exceeded revenue ($1,609,192) by $150,461. The specific causes are not detailed in the summary data but could be due to increased program costs, one-time expenditures, or a temporary dip in revenue.

Filing History

IRS 990 filing history for Bowling Green Christian Academy showing financial trends over 14 years of public records:

Over 14 years of IRS 990 filings (2010–2023), Bowling Green Christian Academy's revenue has grown by 61.9%, moving from $994K to $1.6M. Total assets decreased by 34.7% over the same period, from $1.6M to $1.0M. Total functional expenses rose by 76.8%, from $995K to $1.8M. In its most recent filing year (2023), Bowling Green Christian Academy reported a deficit of $150K, with expenses exceeding revenue. The organization holds $221K in liabilities against $1.0M in assets (debt-to-asset ratio: 21.7%), resulting in net assets of $796K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$1.6M	$1.8M	$1.0M	$221K	—	View 990
2022	$1.7M	$1.5M	$1.2M	$289K	—	View 990
2021	$1.1M	$1.2M	$1.1M	$355K	—	View 990
2020	$1.3M	$1.2M	$965K	$266K	—	View 990
2019	$1.3M	$1.2M	$848K	$177K	—	View 990
2018	$1.1M	$1.2M	$822K	$167K	—	View 990
2017	$1.1M	$1.1M	$874K	$24K	—	View 990
2016	$1.1M	$1.1M	$865K	$11K	—	View 990
2015	$1.2M	$1.2M	$952K	$105K	—	View 990
2014	$1.1M	$1.0M	$1.1M	$122K	—	View 990
2013	$1.1M	$1.1M	$1.0M	$150K	—	View 990
2012	$1.0M	$945K	$1.1M	$137K	—	View 990
2011	$940K	$1.1M	$1.3M	$136K	—	View 990
2010	$994K	$995K	$1.6M	$188K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $1.6M, expenses of $1.8M, and assets of $1.0M (revenue -2.6% year-over-year).
2022: Revenue of $1.7M, expenses of $1.5M, and assets of $1.2M (revenue +50.1% year-over-year).
2021: Revenue of $1.1M, expenses of $1.2M, and assets of $1.1M (revenue -12.0% year-over-year).
2020: Revenue of $1.3M, expenses of $1.2M, and assets of $965K (revenue -0.5% year-over-year).
2019: Revenue of $1.3M, expenses of $1.2M, and assets of $848K (revenue +11.7% year-over-year).
2018: Revenue of $1.1M, expenses of $1.2M, and assets of $822K (revenue +0.8% year-over-year).
2017: Revenue of $1.1M, expenses of $1.1M, and assets of $874K (revenue -1.5% year-over-year).
2016: Revenue of $1.1M, expenses of $1.1M, and assets of $865K (revenue -6.6% year-over-year).
2015: Revenue of $1.2M, expenses of $1.2M, and assets of $952K (revenue +6.3% year-over-year).
2014: Revenue of $1.1M, expenses of $1.0M, and assets of $1.1M (revenue +6.7% year-over-year).
2013: Revenue of $1.1M, expenses of $1.1M, and assets of $1.0M (revenue +5.9% year-over-year).
2012: Revenue of $1.0M, expenses of $945K, and assets of $1.1M (revenue +7.5% year-over-year).
2011: Revenue of $940K, expenses of $1.1M, and assets of $1.3M (revenue -5.4% year-over-year).
2010: Revenue of $994K, expenses of $995K, and assets of $1.6M.

Data Sources and Methodology

This transparency report for Bowling Green Christian Academy 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.