Christian Care Nursing Center Ii Inc
Christian Care Nursing Center Ii Inc faces significant financial challenges with declining revenue and substantial liabilities outweighing assets.
EIN: 203253081 · Phoenix, AZ · NTEE: L20 · Updated: 2026-03-28
Is Christian Care Nursing Center Ii Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Christian Care Nursing Center Ii Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Christian Care Nursing Center Ii Inc
Christian Care Nursing Center Ii Inc (EIN: 203253081) is a nonprofit organization based in Phoenix, AZ, classified under NTEE code L20. The organization reported total revenue of $398K and total assets of $5.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Christian Care Nursing Center Ii Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Christian Care Nursing Center Ii Inc is a small nonprofit that has been operating for 17 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of -13.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $399K |
| Total Expenses | $447K |
| Surplus / Deficit | $-47,982 |
| Total Assets | $6.1M |
| Total Liabilities | $8.2M |
| Net Assets | $-2,131,250 |
| Operating Margin | -12.0% |
| Debt-to-Asset Ratio | 135.1% |
| Months of Reserves | 163.3 months |
Financial Health Grade: C
In 2023, Christian Care Nursing Center Ii Inc reported a deficit of $48K with expenses exceeding revenue, holds 163.3 months of operating reserves (strong position), has a debt-to-asset ratio of 135.1% (high leverage).
Financial Trends
Over 12 years of filings (2012–2023), Christian Care Nursing Center Ii Inc's revenue has declined at a compound annual growth rate (CAGR) of -13.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -0.8% | +0.1% | -2.6% |
| 2022 | +1.1% | -1.7% | -2.5% |
| 2021 | +153.5% | -14.4% | -4.2% |
| 2020 | -94.1% | -79.3% | -3.6% |
| 2019 | +3.4% | +3.9% | -2.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2009 |
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 Christian Care Nursing Center Ii Inc with a Mission Score of 55 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Christian Care Nursing Center Ii Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% 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 $48K, with expenses exceeding revenue.
- Debt-to-asset ratio: 135.1%.
Executive Compensation Analysis
Executive compensation has consistently been reported as 0% across all available filings, indicating that no officers or key employees received compensation, which is a positive sign of financial stewardship, especially given the organization's financial difficulties.
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 Christian Care Nursing Center Ii Inc's IRS 990 filings:
- Significant and sustained decline in revenue since 2019
- Consistent operating deficits (expenses exceeding revenue) since 2020
- Liabilities significantly outweighing assets, leading to a negative net asset position
- Declining asset base over the past several years
Strengths
The following positive indicators were identified for Christian Care Nursing Center Ii Inc:
- Consistent reporting of 0% officer compensation, indicating no executive pay
- Maintains substantial assets despite financial challenges
- Consistent filing of IRS Form 990s, demonstrating transparency
Frequently Asked Questions about Christian Care Nursing Center Ii Inc
Is Christian Care Nursing Center Ii Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Christian Care Nursing Center Ii Inc (EIN: 203253081) some concerns. Mission Score: 55/100. 4 red flags identified, 3 strengths noted.
How does Christian Care Nursing Center Ii Inc spend its money?
Christian Care Nursing Center Ii Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Christian Care Nursing Center Ii Inc tax-deductible?
Christian Care Nursing Center Ii Inc is registered as a tax-exempt nonprofit (EIN: 203253081). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why has Christian Care Nursing Center Ii Inc's revenue decreased so dramatically since 2019?
The filings show a sharp drop in revenue from $2,663,149 in 2019 to $156,863 in 2020, and it has remained under $400,000 since. The reason for this significant decline is not detailed in the provided data and would require further investigation into their operations or changes in funding models.
Is Christian Care Nursing Center Ii Inc financially solvent?
The organization's liabilities ($8,211,557 in 2023) significantly exceed its assets ($6,080,307 in 2023), resulting in a negative net asset position. This indicates potential solvency concerns, as the organization's debts are greater than its total assets.
How does the organization cover its operating deficits?
Since 2020, expenses have consistently exceeded revenue (e.g., $446,717 expenses vs. $398,735 revenue in 2023). The organization appears to be drawing down on its assets or increasing its liabilities to cover these deficits, as evidenced by the declining asset base and increasing liabilities over time.
What is the nature of the large liabilities reported by the organization?
The filings consistently show very high liabilities, reaching $8,211,557 in 2023. The specific nature of these liabilities (e.g., mortgages, bonds, program-related investments) is not detailed in the provided summary and would require reviewing the full IRS Form 990, Schedule D.
Filing History
IRS 990 filing history for Christian Care Nursing Center Ii Inc showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Christian Care Nursing Center Ii Inc's revenue has declined by 80.5%, moving from $2.0M to $399K. Total assets decreased by 21.9% over the same period, from $7.8M to $6.1M. Total functional expenses fell by 81.2%, from $2.4M to $447K. In its most recent filing year (2023), Christian Care Nursing Center Ii Inc reported a deficit of $48K, with expenses exceeding revenue. The organization holds $8.2M in liabilities against $6.1M in assets (debt-to-asset ratio: 135.1%), resulting in net assets of $-2,131,250.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $399K | $447K | $6.1M | $8.2M | — | — |
| 2022 | $402K | $446K | $6.2M | $8.3M | — | View 990 |
| 2021 | $398K | $454K | $6.4M | $8.4M | — | View 990 |
| 2020 | $157K | $531K | $6.7M | $8.7M | — | View 990 |
| 2019 | $2.7M | $2.6M | $6.9M | $8.4M | — | View 990 |
| 2018 | $2.6M | $2.5M | $7.1M | $8.6M | — | View 990 |
| 2017 | $2.7M | $2.4M | $7.2M | $8.9M | — | View 990 |
| 2016 | $2.4M | $2.5M | $7.1M | $9.0M | — | View 990 |
| 2015 | $2.4M | $2.5M | $7.4M | $9.3M | — | View 990 |
| 2014 | $2.3M | $2.5M | $8.2M | $9.9M | — | View 990 |
| 2013 | $2.2M | $2.4M | $8.3M | $9.7M | — | View 990 |
| 2012 | $2.0M | $2.4M | $7.8M | $8.9M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $399K, expenses of $447K, and assets of $6.1M (revenue -0.8% year-over-year).
- 2022: Revenue of $402K, expenses of $446K, and assets of $6.2M (revenue +1.1% year-over-year).
- 2021: Revenue of $398K, expenses of $454K, and assets of $6.4M (revenue +153.5% year-over-year).
- 2020: Revenue of $157K, expenses of $531K, and assets of $6.7M (revenue -94.1% year-over-year).
- 2019: Revenue of $2.7M, expenses of $2.6M, and assets of $6.9M (revenue +3.4% year-over-year).
- 2018: Revenue of $2.6M, expenses of $2.5M, and assets of $7.1M (revenue -3.6% year-over-year).
- 2017: Revenue of $2.7M, expenses of $2.4M, and assets of $7.2M (revenue +10.2% year-over-year).
- 2016: Revenue of $2.4M, expenses of $2.5M, and assets of $7.1M (revenue +1.4% year-over-year).
- 2015: Revenue of $2.4M, expenses of $2.5M, and assets of $7.4M (revenue +2.2% year-over-year).
- 2014: Revenue of $2.3M, expenses of $2.5M, and assets of $8.2M (revenue +8.2% year-over-year).
- 2013: Revenue of $2.2M, expenses of $2.4M, and assets of $8.3M (revenue +5.8% year-over-year).
- 2012: Revenue of $2.0M, expenses of $2.4M, and assets of $7.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Christian Care Nursing Center Ii Inc:
Data Sources and Methodology
This transparency report for Christian Care Nursing Center Ii Inc 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.