Buffett Early Childhood Fund
Buffett Early Childhood Fund consistently directs all reported compensation to programs, with fluctuating asset levels over the past decade.
EIN: 201768874 · Omaha, NE · NTEE: T20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $37.5M |
| Total Expenses | $33.2M |
| Program Spending | 90% |
| Net Assets | $8.6M |
| Transparency Score | 85/100 |
Is Buffett Early Childhood Fund Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Buffett Early Childhood Fund directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Buffett Early Childhood Fund
Buffett Early Childhood Fund (EIN: 201768874) is a nonprofit organization based in Omaha, NE, classified under NTEE code T20. The organization reported total revenue of $37.5M and total assets of $9.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Buffett Early Childhood Fund's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Buffett Early Childhood Fund is a large nonprofit that has been operating for 21 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 4.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $33.7M |
| Total Expenses | $33.2M |
| Surplus / Deficit | +$428K |
| Total Assets | $8.6M |
| Total Liabilities | $1 |
| Net Assets | $8.6M |
| Operating Margin | 1.3% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 3.1 months |
Financial Health Grade: A
In 2023, Buffett Early Childhood Fund reported a surplus of $428K with revenue exceeding expenses, holds 3.1 months of operating reserves (adequate), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Buffett Early Childhood Fund's revenue has grown at a compound annual growth rate (CAGR) of 4.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +11.2% | -3.5% | +16.6% |
| 2022 | -3.6% | -13.4% | -24.1% |
| 2021 | -1.9% | -15.8% | -44.6% |
| 2020 | -22.7% | +5.9% | -42.1% |
| 2019 | +15.2% | +14.9% | -6.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| 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 Buffett Early Childhood Fund 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, Buffett Early Childhood Fund 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 $428K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no funds are allocated to executive salaries, which is highly unusual and suggests either pro-bono leadership or compensation is categorized differently, warranting further investigation.
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 Buffett Early Childhood Fund's IRS 990 filings:
- Consistent 0% officer compensation, which is highly unusual and requires further clarification on executive leadership funding.
- Significant decrease in assets from $32,399,290 in 2015 to $9,046,904 currently, indicating potential asset utilization or sustained deficits.
- Multiple years where expenses exceeded revenue (e.g., 2022, 2021, 2020, 2019, 2015), potentially drawing down reserves.
Strengths
The following positive indicators were identified for Buffett Early Childhood Fund:
- Strong commitment to program spending, implied by 0% officer compensation and significant revenue figures.
- Consistent history of IRS 990 filings, demonstrating transparency and accountability over a long period.
- Substantial revenue generation, with latest reported revenue at $37,497,267, indicating strong donor support.
- Low liabilities in recent years (e.g., $1 in 2023, $39 in 2022 and 2021), suggesting good debt management.
Frequently Asked Questions about Buffett Early Childhood Fund
Is Buffett Early Childhood Fund a legitimate charity?
Based on AI analysis of IRS 990 filings, Buffett Early Childhood Fund (EIN: 201768874) some concerns. Mission Score: 85/100. 3 red flags identified, 4 strengths noted.
How does Buffett Early Childhood Fund spend its money?
Buffett Early Childhood Fund directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Buffett Early Childhood Fund tax-deductible?
Buffett Early Childhood Fund is registered as a tax-exempt nonprofit (EIN: 201768874). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Buffett Early Childhood Fund's spending goes to programs?
Buffett Early Childhood Fund directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Buffett Early Childhood Fund compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Buffett Early Childhood Fund is above average for NTEE category T20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Buffett Early Childhood Fund located?
Buffett Early Childhood Fund is headquartered in Omaha, Nebraska and files with the IRS under EIN 201768874. It is classified under NTEE code T20.
How many years of IRS 990 filings does Buffett Early Childhood Fund have?
Buffett Early Childhood Fund has 10 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 $37.5M in total revenue.
How does the Buffett Early Childhood Fund sustain operations without reported officer compensation?
The consistent reporting of 0% officer compensation across all filings is highly unusual for an organization of this size and revenue. This could indicate that executive leadership is entirely pro-bono, or that compensation is paid by a related entity, or categorized under other expense lines not explicitly identified as 'officer compensation' in the summary data. Further review of the full 990 forms would be necessary to understand this structure.
What caused the significant decrease in assets from $32,399,290 in 2015 to $9,046,904 currently?
The substantial decline in assets over this period suggests either significant strategic investments in programs that consumed assets, or sustained operational deficits that drew down reserves. For example, in 2020, liabilities increased significantly to $10,223,611 while assets also decreased, which could indicate a shift in financial strategy or a large project. A detailed analysis of the full 990s would be needed to pinpoint the exact reasons for this trend.
Is the organization's recent financial performance (2023) sustainable?
In 2023, the organization reported revenue of $33,655,045 against expenses of $33,226,589, resulting in a slight surplus. This indicates a positive trend towards balancing its budget after several years of expenses exceeding revenue (e.g., 2022 and 2021). If this trend continues, it suggests a more sustainable financial footing going forward.
Filing History
IRS 990 filing history for Buffett Early Childhood Fund showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Buffett Early Childhood Fund's revenue has grown by 66.4%, moving from $20.2M to $33.7M. Total assets increased by 112.2% over the same period, from $4.1M to $8.6M. Total functional expenses rose by 113.2%, from $15.6M to $33.2M. In its most recent filing year (2023), Buffett Early Childhood Fund reported a surplus of $428K, with revenue exceeding expenses. The organization holds $1 in liabilities against $8.6M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $8.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $33.7M | $33.2M | $8.6M | $1 | — | View 990 |
| 2022 | $30.3M | $34.4M | $7.4M | $39 | — | View 990 |
| 2021 | $31.4M | $39.8M | $9.7M | $39 | — | View 990 |
| 2020 | $32.0M | $47.2M | $17.6M | $10.2M | — | — |
| 2019 | $41.4M | $44.6M | $30.3M | $6.1M | — | View 990 |
| 2015 | $35.9M | $38.8M | $32.4M | $8.4M | — | View 990 |
| 2014 | $31.0M | $26.7M | $24.1M | $2.4M | — | View 990 |
| 2013 | $30.9M | $20.5M | $14.6M | $2.2M | — | View 990 |
| 2012 | $20.0M | $21.1M | $2.2M | $1.7M | — | View 990 |
| 2011 | $20.2M | $15.6M | $4.1M | $2.5M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $33.7M, expenses of $33.2M, and assets of $8.6M (revenue +11.2% year-over-year).
- 2022: Revenue of $30.3M, expenses of $34.4M, and assets of $7.4M (revenue -3.6% year-over-year).
- 2021: Revenue of $31.4M, expenses of $39.8M, and assets of $9.7M (revenue -1.9% year-over-year).
- 2020: Revenue of $32.0M, expenses of $47.2M, and assets of $17.6M (revenue -22.7% year-over-year).
- 2019: Revenue of $41.4M, expenses of $44.6M, and assets of $30.3M (revenue +15.2% year-over-year).
- 2015: Revenue of $35.9M, expenses of $38.8M, and assets of $32.4M (revenue +16.0% year-over-year).
- 2014: Revenue of $31.0M, expenses of $26.7M, and assets of $24.1M (revenue +0.1% year-over-year).
- 2013: Revenue of $30.9M, expenses of $20.5M, and assets of $14.6M (revenue +54.4% year-over-year).
- 2012: Revenue of $20.0M, expenses of $21.1M, and assets of $2.2M (revenue -0.9% year-over-year).
- 2011: Revenue of $20.2M, expenses of $15.6M, and assets of $4.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Buffett Early Childhood Fund:
Data Sources and Methodology
This transparency report for Buffett Early Childhood Fund 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.