Childrens Law Center
Childrens Law Center maintains stable revenue and expense levels, with a recent significant increase in assets and liabilities.
EIN: 113392591 · Brooklyn, NY · NTEE: I80 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $11.0M |
| Total Expenses | $9.4M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $9 |
| Net Assets | $-238,481 |
| Transparency Score | 85/100 |
Is Childrens Law Center Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Childrens Law Center directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Childrens Law Center
Childrens Law Center (EIN: 113392591) is a nonprofit organization based in Brooklyn, NY, classified under NTEE code I80. The organization reported total revenue of $11.0M and total assets of $13.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Childrens Law Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Childrens Law Center is a large nonprofit that has been operating for 29 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $9.3M |
| Total Expenses | $9.4M |
| Surplus / Deficit | $-83,221 |
| Total Assets | $15.8M |
| Total Liabilities | $16.0M |
| Net Assets | $-238,481 |
| Operating Margin | -0.9% |
| Debt-to-Asset Ratio | 101.5% |
| Months of Reserves | 20.2 months |
Financial Health Grade: C
In 2023, Childrens Law Center reported a deficit of $83K with expenses exceeding revenue, holds 20.2 months of operating reserves (strong position), has a debt-to-asset ratio of 101.5% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Childrens Law Center's revenue has grown at a compound annual growth rate (CAGR) of 1.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +5.1% | +8.1% | +598.5% |
| 2022 | -11.1% | -14.8% | +25.6% |
| 2021 | -4.2% | -3.8% | +7.9% |
| 2020 | +2.4% | +2.0% | -0.6% |
| 2019 | +0.6% | +4.0% | +9.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1997 |
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 Childrens Law Center 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Childrens Law Center 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:
- The organization reported a deficit of $83K, with expenses exceeding revenue.
- Debt-to-asset ratio: 101.5%.
Executive Compensation Analysis
The IRS 990 filings consistently report 0% officer compensation, which is unusual for an organization of this size with over $9 million in annual expenses. This suggests that executive compensation may be reported under other expense categories or is genuinely very low, which would be a positive indicator of resource allocation.
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 Childrens Law Center's IRS 990 filings:
- Significant increase in liabilities exceeding assets in 2023, leading to negative net assets ($16,030,790 liabilities vs $15,792,309 assets).
- Unusual consistent reporting of 0% officer compensation across all filings, potentially obscuring executive pay details.
Strengths
The following positive indicators were identified for Childrens Law Center:
- Consistent revenue generation, generally around $9-10 million annually, indicating stable funding streams.
- Expenses generally align closely with revenues, suggesting responsible budgeting and operational management.
- Long history of IRS 990 filings (13 filings), indicating a commitment to transparency over time.
Frequently Asked Questions about Childrens Law Center
Is Childrens Law Center a legitimate charity?
Childrens Law Center (EIN: 113392591) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $11.0M. 2 red flags identified. 3 strengths noted. Financial health grade: C.
How does Childrens Law Center spend its money?
Childrens Law Center directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Childrens Law Center tax-deductible?
Childrens Law Center is registered as a tax-exempt nonprofit (EIN: 113392591). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Childrens Law Center CEO make?
Childrens Law Center's highest-compensated officer earns $9 annually. The organization reported $11.0M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Childrens Law Center's spending goes to programs?
Childrens Law Center directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Childrens Law Center compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Childrens Law Center is above average for NTEE category I80 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Childrens Law Center located?
Childrens Law Center is headquartered in Brooklyn, New York and files with the IRS under EIN 113392591. It is classified under NTEE code I80.
How many years of IRS 990 filings does Childrens Law Center have?
Childrens Law Center 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 $11.0M in total revenue.
What caused the substantial increase in assets and liabilities from 2022 to 2023?
The organization's assets surged from $2,260,873 in 2022 to $15,792,309 in 2023, accompanied by a similar rise in liabilities from $2,416,133 to $16,030,790. This significant change warrants further inquiry into the nature of these new assets and liabilities.
How is executive compensation structured if 'Officer Comp' is consistently reported as 0%?
The consistent reporting of 0% for officer compensation across all filings is atypical for an organization with annual expenses exceeding $9 million. It would be important to understand if executive salaries are included in other expense categories or if the organization truly operates with no direct officer compensation.
What is the organization's strategy for managing its liabilities, which exceeded assets in 2023?
In 2023, liabilities ($16,030,790) slightly exceeded assets ($15,792,309), resulting in negative net assets. Understanding the nature of these liabilities and the organization's plan for managing them is crucial for assessing long-term financial stability.
Filing History
IRS 990 filing history for Childrens Law Center showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Childrens Law Center's revenue has grown by 12.2%, moving from $8.3M to $9.3M. Total assets increased by 858.1% over the same period, from $1.6M to $15.8M. Total functional expenses rose by 8.8%, from $8.6M to $9.4M. In its most recent filing year (2023), Childrens Law Center reported a deficit of $83K, with expenses exceeding revenue. The organization holds $16.0M in liabilities against $15.8M in assets (debt-to-asset ratio: 101.5%), resulting in net assets of $-238,481.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $9.3M | $9.4M | $15.8M | $16.0M | — | View 990 |
| 2022 | $8.9M | $8.7M | $2.3M | $2.4M | — | View 990 |
| 2021 | $10.0M | $10.2M | $1.8M | $2.1M | — | View 990 |
| 2020 | $10.4M | $10.6M | $1.7M | $1.8M | — | View 990 |
| 2019 | $10.2M | $10.4M | $1.7M | $1.6M | — | View 990 |
| 2018 | $10.1M | $10.0M | $1.5M | $1.2M | — | View 990 |
| 2017 | $9.8M | $9.8M | $2.2M | $1.9M | — | View 990 |
| 2016 | $9.7M | $9.6M | $1.6M | $1.1M | — | View 990 |
| 2015 | $9.5M | $9.6M | $1.6M | $1.0M | — | View 990 |
| 2014 | $9.3M | $9.3M | $1.7M | $1.1M | — | View 990 |
| 2013 | $9.0M | $8.9M | $2.1M | $1.4M | — | View 990 |
| 2012 | $8.6M | $8.6M | $2.0M | $1.3M | — | View 990 |
| 2011 | $8.3M | $8.6M | $1.6M | $949K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $9.3M, expenses of $9.4M, and assets of $15.8M (revenue +5.1% year-over-year).
- 2022: Revenue of $8.9M, expenses of $8.7M, and assets of $2.3M (revenue -11.1% year-over-year).
- 2021: Revenue of $10.0M, expenses of $10.2M, and assets of $1.8M (revenue -4.2% year-over-year).
- 2020: Revenue of $10.4M, expenses of $10.6M, and assets of $1.7M (revenue +2.4% year-over-year).
- 2019: Revenue of $10.2M, expenses of $10.4M, and assets of $1.7M (revenue +0.6% year-over-year).
- 2018: Revenue of $10.1M, expenses of $10.0M, and assets of $1.5M (revenue +2.6% year-over-year).
- 2017: Revenue of $9.8M, expenses of $9.8M, and assets of $2.2M (revenue +1.4% year-over-year).
- 2016: Revenue of $9.7M, expenses of $9.6M, and assets of $1.6M (revenue +2.2% year-over-year).
- 2015: Revenue of $9.5M, expenses of $9.6M, and assets of $1.6M (revenue +2.4% year-over-year).
- 2014: Revenue of $9.3M, expenses of $9.3M, and assets of $1.7M (revenue +3.3% year-over-year).
- 2013: Revenue of $9.0M, expenses of $8.9M, and assets of $2.1M (revenue +4.4% year-over-year).
- 2012: Revenue of $8.6M, expenses of $8.6M, and assets of $2.0M (revenue +3.5% year-over-year).
- 2011: Revenue of $8.3M, expenses of $8.6M, and assets of $1.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Childrens Law Center:
Data Sources and Methodology
This transparency report for Childrens Law Center 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.