Christian Learning Center Foundation
Christian Learning Center Foundation shows strong asset growth and no reported officer compensation, with fluctuating revenues.
EIN: 202114756 · Fort Scott, KS · NTEE: B200 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.1M |
| Total Expenses | $828K |
| Program Spending | 90% |
| Net Assets | $4.4M |
| Transparency Score | 85/100 |
Is Christian Learning Center Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Christian Learning Center Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Christian Learning Center Foundation
Christian Learning Center Foundation (EIN: 202114756) is a nonprofit organization based in Fort Scott, KS, classified under NTEE code B200. The organization reported total revenue of $1.1M and total assets of $4.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Christian Learning Center Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Christian Learning Center Foundation is a mid-size nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 6.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.0M |
| Total Expenses | $828K |
| Surplus / Deficit | +$185K |
| Total Assets | $4.5M |
| Total Liabilities | $38K |
| Net Assets | $4.4M |
| Operating Margin | 18.3% |
| Debt-to-Asset Ratio | 0.8% |
| Months of Reserves | 64.8 months |
Financial Health Grade: A
In 2023, Christian Learning Center Foundation reported a surplus of $185K with revenue exceeding expenses, holds 64.8 months of operating reserves (strong position), has a debt-to-asset ratio of 0.8% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Christian Learning Center Foundation's revenue has grown at a compound annual growth rate (CAGR) of 6.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -79.0% | +2.5% | +6.7% |
| 2022 | +811.7% | +43.5% | +2099.2% |
| 2021 | -49.9% | -1.5% | -7.4% |
| 2020 | +25.2% | -4.4% | +14.9% |
| 2019 | +444.1% | +14.3% | +47.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
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 Learning Center Foundation 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: 5%
- programs: 90%
- fundraising: 5%
According to IRS 990 filings, Christian Learning Center Foundation allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. 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 $185K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.8%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that officers are either unpaid volunteers or compensated through other means not reported as officer compensation, which is highly favorable for minimizing administrative overhead 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 Christian Learning Center Foundation's IRS 990 filings:
- Significant revenue volatility (e.g., $4.8M in 2022 to $1.0M in 2023)
- Large, unexplained asset increase between 2021 and 2022 without corresponding revenue spike in 2022 (revenue was $4.8M, but asset jump was much larger than net income)
Strengths
The following positive indicators were identified for Christian Learning Center Foundation:
- Consistent reporting of 0% officer compensation across all filings
- Substantial asset base ($4,476,451 in 2023) providing financial stability
- Generally positive net income in recent years, allowing for asset growth
- Long history of IRS 990 filings (13 filings) indicating transparency
Frequently Asked Questions about Christian Learning Center Foundation
Is Christian Learning Center Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Christian Learning Center Foundation (EIN: 202114756) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Christian Learning Center Foundation spend its money?
Christian Learning Center Foundation directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Christian Learning Center Foundation tax-deductible?
Christian Learning Center Foundation is registered as a tax-exempt nonprofit (EIN: 202114756). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Christian Learning Center Foundation's spending goes to programs?
Christian Learning Center Foundation directs 90% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Christian Learning Center Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Christian Learning Center Foundation is above average for NTEE category B200 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Christian Learning Center Foundation located?
Christian Learning Center Foundation is headquartered in Fort Scott, Kansas and files with the IRS under EIN 202114756. It is classified under NTEE code B200.
How many years of IRS 990 filings does Christian Learning Center Foundation have?
Christian Learning Center Foundation 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 $1.1M in total revenue.
What caused the significant increase in assets from $190,791 in 2021 to $4,195,880 in 2022?
The provided data does not specify the exact cause, but such a substantial increase typically results from a large donation, a major capital campaign, or significant investment gains. Further investigation into the 2022 IRS 990 filing would be needed to identify the source.
How does the Christian Learning Center Foundation allocate its expenses between program services, administration, and fundraising?
The provided summary data does not offer a detailed breakdown of expenses. While the absence of officer compensation suggests low administrative costs, a full IRS 990 would be required to determine the exact percentages for program, administrative, and fundraising spending.
What is the long-term sustainability of the organization's revenue, given the significant fluctuation from $4,818,158 in 2022 to $1,013,751 in 2023?
The large drop in revenue suggests that the high revenue in 2022 might have been an anomaly (e.g., a one-time large gift). Understanding the primary sources of revenue and their consistency is crucial for assessing long-term financial stability.
Filing History
IRS 990 filing history for Christian Learning Center Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Christian Learning Center Foundation's revenue has grown by 123.6%, moving from $453K to $1.0M. Total assets increased by 828.2% over the same period, from $482K to $4.5M. Total functional expenses rose by 78.3%, from $465K to $828K. In its most recent filing year (2023), Christian Learning Center Foundation reported a surplus of $185K, with revenue exceeding expenses. The organization holds $38K in liabilities against $4.5M in assets (debt-to-asset ratio: 0.8%), resulting in net assets of $4.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.0M | $828K | $4.5M | $38K | — | — |
| 2022 | $4.8M | $808K | $4.2M | $47K | — | View 990 |
| 2021 | $528K | $563K | $191K | $52K | — | View 990 |
| 2020 | $1.1M | $572K | $206K | $32K | — | — |
| 2019 | $843K | $598K | $179K | $488K | — | View 990 |
| 2018 | $155K | $523K | $121K | $675K | — | View 990 |
| 2017 | $422K | $535K | $130K | $315K | — | View 990 |
| 2016 | $472K | $550K | $414K | $474K | — | View 990 |
| 2015 | $467K | $549K | $476K | $457K | — | View 990 |
| 2014 | $448K | $465K | $502K | $401K | — | View 990 |
| 2013 | $514K | $465K | $507K | $389K | — | View 990 |
| 2012 | $454K | $462K | $460K | $391K | — | View 990 |
| 2011 | $453K | $465K | $482K | $406K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.0M, expenses of $828K, and assets of $4.5M (revenue -79.0% year-over-year).
- 2022: Revenue of $4.8M, expenses of $808K, and assets of $4.2M (revenue +811.7% year-over-year).
- 2021: Revenue of $528K, expenses of $563K, and assets of $191K (revenue -49.9% year-over-year).
- 2020: Revenue of $1.1M, expenses of $572K, and assets of $206K (revenue +25.2% year-over-year).
- 2019: Revenue of $843K, expenses of $598K, and assets of $179K (revenue +444.1% year-over-year).
- 2018: Revenue of $155K, expenses of $523K, and assets of $121K (revenue -63.3% year-over-year).
- 2017: Revenue of $422K, expenses of $535K, and assets of $130K (revenue -10.5% year-over-year).
- 2016: Revenue of $472K, expenses of $550K, and assets of $414K (revenue +1.0% year-over-year).
- 2015: Revenue of $467K, expenses of $549K, and assets of $476K (revenue +4.2% year-over-year).
- 2014: Revenue of $448K, expenses of $465K, and assets of $502K (revenue -12.8% year-over-year).
- 2013: Revenue of $514K, expenses of $465K, and assets of $507K (revenue +13.3% year-over-year).
- 2012: Revenue of $454K, expenses of $462K, and assets of $460K (revenue +0.1% year-over-year).
- 2011: Revenue of $453K, expenses of $465K, and assets of $482K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Christian Learning Center Foundation:
Data Sources and Methodology
This transparency report for Christian 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.