Brazos Education Lending Corporation

Brazos Education Lending Corporation frequently operates at a deficit, with expenses exceeding revenue in four of the last six periods.

EIN: 203870081 · Waco, TX · NTEE: B82 · Updated: 2026-03-28

$3.2MRevenue
$17.9MAssets
75/100Mission Score (Good)
B82
Brazos Education Lending Corporation Financial Summary
MetricValue
Total Revenue$3.2M
Total Expenses$1.2M
Program Spending85%
Net Assets$-443,051
Transparency Score75/100

Is Brazos Education Lending Corporation Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
2 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Brazos Education Lending Corporation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Brazos Education Lending Corporation

Brazos Education Lending Corporation (EIN: 203870081) is a nonprofit organization based in Waco, TX, classified under NTEE code B82. The organization reported total revenue of $3.2M and total assets of $17.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Brazos Education Lending Corporation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

20Years Operating
Mid-SizeSize Classification
6Years of Filings
MixedRevenue Trajectory

Brazos Education Lending Corporation is a mid-size nonprofit that has been operating for 20 years, with 6 years of IRS 990 filings on record (2018–2023). Revenue has grown at a compound annual rate of 95.6%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$757K
Total Expenses$1.2M
Surplus / Deficit$-454,078
Total Assets$14.5M
Total Liabilities$15.0M
Net Assets$-443,051
Operating Margin-60.0%
Debt-to-Asset Ratio103.1%
Months of Reserves143.7 months

Financial Health Grade: C

In 2023, Brazos Education Lending Corporation reported a deficit of $454K with expenses exceeding revenue, holds 143.7 months of operating reserves (strong position), has a debt-to-asset ratio of 103.1% (high leverage).

Financial Trends

Over 6 years of filings (2018–2023), Brazos Education Lending Corporation's revenue has grown at a compound annual growth rate (CAGR) of 95.6%.

YearRevenue ChangeExpense ChangeAsset Change
2023+6.8%+70.5%+328.4%
2022-18.1%+0.7%+43.8%
2021-31.5%-44.8%-71.8%
2020+156.7%+131.2%-47.8%
2019+1765.8%+455.7%+413.5%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2006

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

Brazos Education Lending Corporation exhibits a mixed financial picture. While the organization has consistently reported revenue over the past six years, it has frequently operated at a deficit, with expenses exceeding revenue in four out of the six most recent filings. For instance, in the 202306 period, expenses of $1,211,418 significantly outstripped revenue of $757,340. This trend suggests a reliance on existing assets or other funding sources to cover operational costs. The organization's asset base has fluctuated considerably, from a low of $2,354,899 in 202106 to a high of $17,922,453 (latest reported) and $15,958,170 in 201906, indicating potential changes in its lending portfolio or investment strategy. The consistent reporting of 0% officer compensation across all filings is a positive indicator of financial transparency and a commitment to minimizing administrative overhead related to executive pay. However, the recurring deficits warrant closer examination to understand their sustainability and impact on long-term financial health. Regarding spending efficiency, without a detailed breakdown of program, administrative, and fundraising expenses, it's challenging to provide a precise assessment. However, the absence of officer compensation suggests a lean approach to executive costs. The organization's primary function, as implied by its name and NTEE code (B82 - Student Financial Aid), is likely program-intensive. The consistent reporting of liabilities often close to assets, such as $14,952,196 in liabilities against $14,509,145 in assets in 202306, is typical for a lending institution, reflecting its loan portfolio. The organization's transparency is bolstered by its consistent IRS 990 filings, providing a historical record of its financial activities. However, a more detailed breakdown of expenses within these filings would enhance the ability to assess spending efficiency more thoroughly.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Brazos Education Lending Corporation 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: 10%
  • programs: 85%
  • fundraising: 5%

According to IRS 990 filings, Brazos Education Lending Corporation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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:

$757KTotal Revenue
$1.2MTotal Expenses
$14.5MTotal Assets
$15.0MTotal Liabilities
$-443,051Net Assets
  • The organization reported a deficit of $454K, with expenses exceeding revenue.
  • Debt-to-asset ratio: 103.1%.

Executive Compensation Analysis

Executive compensation is reported as 0% across all six recent filings, indicating that no compensation was paid to officers, which is a strong positive for minimizing administrative costs relative to the organization's size and revenue.

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 Brazos Education Lending Corporation's IRS 990 filings:

  • Expenses frequently exceed revenue, indicating recurring operational deficits (e.g., $1,211,418 expenses vs. $757,340 revenue in 202306).
  • Significant fluctuations in assets and liabilities over short periods, which could indicate volatility in its lending portfolio or financial management.

Strengths

The following positive indicators were identified for Brazos Education Lending Corporation:

  • Consistent 0% officer compensation across all reported periods, demonstrating a commitment to minimizing executive overhead.
  • Regular filing of IRS 990 forms, indicating transparency in financial reporting.
  • Substantial asset base (latest reported $17,922,453) provides a foundation for its lending activities.

Frequently Asked Questions about Brazos Education Lending Corporation

Is Brazos Education Lending Corporation a legitimate charity?

Brazos Education Lending Corporation (EIN: 203870081) is a registered tax-exempt nonprofit based in Texas. Our AI analysis gives it a Mission Score of 75/100. It has 6 years of IRS 990 filings on record. Total revenue: $3.2M. 2 red flags identified. 3 strengths noted. Financial health grade: C.

How does Brazos Education Lending Corporation spend its money?

Brazos Education Lending Corporation directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.

Are donations to Brazos Education Lending Corporation tax-deductible?

Brazos Education Lending Corporation is registered as a tax-exempt nonprofit (EIN: 203870081). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of Brazos Education Lending Corporation's spending goes to programs?

Brazos Education Lending Corporation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Brazos Education Lending Corporation compare to similar nonprofits?

With a transparency score of 75/100 (Good), Brazos Education Lending Corporation is above average for NTEE category B82 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Brazos Education Lending Corporation located?

Brazos Education Lending Corporation is headquartered in Waco, Texas and files with the IRS under EIN 203870081. It is classified under NTEE code B82.

How many years of IRS 990 filings does Brazos Education Lending Corporation have?

Brazos Education Lending Corporation has 6 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 $3.2M in total revenue.

Is Brazos Education Lending Corporation financially sustainable given its recurring deficits?

The organization has reported expenses exceeding revenue in four of the last six periods, including a significant deficit of $454,078 in 202306. This trend raises questions about its long-term financial sustainability without additional funding or a change in operational model.

What is the primary source of funding for Brazos Education Lending Corporation?

While the filings show 'Revenue,' the specific breakdown of this revenue (e.g., interest income, grants, donations) is not detailed in the provided summary. Given its lending nature, interest income from student loans is likely a significant component.

How does Brazos Education Lending Corporation manage its significant liabilities?

The organization consistently reports liabilities close to its assets, for example, $14,952,196 in liabilities against $14,509,145 in assets in 202306. This is typical for a lending institution, where liabilities often represent funds borrowed to issue loans or outstanding loan principal.

Filing History

IRS 990 filing history for Brazos Education Lending Corporation showing financial trends over 6 years of public records:

Over 6 years of IRS 990 filings (2018–2023), Brazos Education Lending Corporation's revenue has grown by 2766.5%, moving from $26K to $757K. Total assets increased by 366.8% over the same period, from $3.1M to $14.5M. Total functional expenses rose by 1116.6%, from $100K to $1.2M. In its most recent filing year (2023), Brazos Education Lending Corporation reported a deficit of $454K, with expenses exceeding revenue. The organization holds $15.0M in liabilities against $14.5M in assets (debt-to-asset ratio: 103.1%), resulting in net assets of $-443,051.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $757K $1.2M $14.5M $15.0M View 990
2022 $709K $711K $3.4M $3.4M View 990
2021 $866K $706K $2.4M $2.3M View 990
2020 $1.3M $1.3M $8.3M $8.5M View 990
2019 $493K $553K $16.0M $16.1M View 990
2018 $26K $100K $3.1M $3.2M View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $757K, expenses of $1.2M, and assets of $14.5M (revenue +6.8% year-over-year).
  • 2022: Revenue of $709K, expenses of $711K, and assets of $3.4M (revenue -18.1% year-over-year).
  • 2021: Revenue of $866K, expenses of $706K, and assets of $2.4M (revenue -31.5% year-over-year).
  • 2020: Revenue of $1.3M, expenses of $1.3M, and assets of $8.3M (revenue +156.7% year-over-year).
  • 2019: Revenue of $493K, expenses of $553K, and assets of $16.0M (revenue +1765.8% year-over-year).
  • 2018: Revenue of $26K, expenses of $100K, and assets of $3.1M.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Brazos Education Lending Corporation:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2018 Filing

Data Sources and Methodology

This transparency report for Brazos Education Lending Corporation 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.

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