Children First Learning Center Foundation
EIN: 273414825 · Crown Point, IN · NTEE: T20
| Metric | Value |
|---|---|
| Total Revenue | $1.0M |
| Total Expenses | $966K |
| Net Assets | $252K |
Is Children First Learning Center Foundation Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Children First Learning Center Foundation
Children First Learning Center Foundation (EIN: 273414825) is a nonprofit organization based in Crown Point, IN, classified under NTEE code T20. The organization reported total revenue of $1.0M and total assets of $156K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Children First Learning Center Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Children First Learning Center Foundation is a mid-size nonprofit that has been operating for 15 years, with 12 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 7.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $909K |
| Total Expenses | $966K |
| Surplus / Deficit | $-56,892 |
| Total Assets | $264K |
| Total Liabilities | $12K |
| Net Assets | $252K |
| Operating Margin | -6.3% |
| Debt-to-Asset Ratio | 4.5% |
| Months of Reserves | 3.3 months |
Financial Health Grade: B
In 2023, Children First Learning Center Foundation reported a deficit of $57K with expenses exceeding revenue, holds 3.3 months of operating reserves (adequate), has a debt-to-asset ratio of 4.5% (very low leverage).
Financial Trends
Over 12 years of filings (2011–2023), Children First Learning Center Foundation's revenue has grown at a compound annual growth rate (CAGR) of 7.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -15.8% | +8.1% | -15.2% |
| 2022 | +41.4% | +18.1% | +115.8% |
| 2021 | -3.7% | -3.7% | +10.7% |
| 2020 | +6.8% | +7.5% | +12.6% |
| 2019 | -21.6% | -27.7% | +58.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2011 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Children First Learning Center Foundation has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Children First Learning Center Foundation with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $57K, with expenses exceeding revenue.
- Debt-to-asset ratio: 4.5%.
Frequently Asked Questions about Children First Learning Center Foundation
Is Children First Learning Center Foundation a legitimate charity?
Children First Learning Center Foundation (EIN: 273414825) is a registered tax-exempt nonprofit based in Indiana. It has 12 years of IRS 990 filings on record. Total revenue: $1.0M. No red flags identified. Financial health grade: B.
How does Children First Learning Center Foundation spend its money?
Children First Learning Center Foundation reported $1.0M in total revenue in IRS 990 filings. 12 years of filing data available. Expenses exceeded revenue in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Children First Learning Center Foundation tax-deductible?
Children First Learning Center Foundation is registered as a tax-exempt nonprofit (EIN: 273414825). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Children First Learning Center Foundation located?
Children First Learning Center Foundation is headquartered in Crown Point, Indiana and files with the IRS under EIN 273414825. It is classified under NTEE code T20.
How many years of IRS 990 filings does Children First Learning Center Foundation have?
Children First Learning Center Foundation has 12 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 $1.0M in total revenue.
Filing History
IRS 990 filing history for Children First Learning Center Foundation showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2023), Children First Learning Center Foundation's revenue has grown by 126.3%, moving from $402K to $909K. Total assets increased by 8437.9% over the same period, from $3K to $264K. Total functional expenses rose by 140.1%, from $402K to $966K. In its most recent filing year (2023), Children First Learning Center Foundation reported a deficit of $57K, with expenses exceeding revenue. The organization holds $12K in liabilities against $264K in assets (debt-to-asset ratio: 4.5%), resulting in net assets of $252K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $909K | $966K | $264K | $12K | — | View 990 |
| 2022 | $1.1M | $893K | $311K | $2K | — | View 990 |
| 2021 | $763K | $756K | $144K | $21K | — | View 990 |
| 2020 | $793K | $785K | $130K | $13K | — | View 990 |
| 2019 | $742K | $731K | $116K | $6K | — | View 990 |
| 2017 | $947K | $1.0M | $73K | $3K | — | View 990 |
| 2016 | $974K | $921K | $114K | $3K | — | View 990 |
| 2015 | $876K | $838K | $62K | $5K | — | View 990 |
| 2014 | $712K | $707K | $22K | $1K | — | View 990 |
| 2013 | $538K | $518K | $25K | $10K | — | View 990 |
| 2012 | $425K | $428K | $5K | $10K | — | View 990 |
| 2011 | $402K | $402K | $3K | $4K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $909K, expenses of $966K, and assets of $264K (revenue -15.8% year-over-year).
- 2022: Revenue of $1.1M, expenses of $893K, and assets of $311K (revenue +41.4% year-over-year).
- 2021: Revenue of $763K, expenses of $756K, and assets of $144K (revenue -3.7% year-over-year).
- 2020: Revenue of $793K, expenses of $785K, and assets of $130K (revenue +6.8% year-over-year).
- 2019: Revenue of $742K, expenses of $731K, and assets of $116K (revenue -21.6% year-over-year).
- 2017: Revenue of $947K, expenses of $1.0M, and assets of $73K (revenue -2.8% year-over-year).
- 2016: Revenue of $974K, expenses of $921K, and assets of $114K (revenue +11.2% year-over-year).
- 2015: Revenue of $876K, expenses of $838K, and assets of $62K (revenue +23.1% year-over-year).
- 2014: Revenue of $712K, expenses of $707K, and assets of $22K (revenue +32.4% year-over-year).
- 2013: Revenue of $538K, expenses of $518K, and assets of $25K (revenue +26.6% year-over-year).
- 2012: Revenue of $425K, expenses of $428K, and assets of $5K (revenue +5.7% year-over-year).
- 2011: Revenue of $402K, expenses of $402K, and assets of $3K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Children First Learning Center Foundation:
Data Sources and Methodology
This transparency report for Children First Learning Center Foundation 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.