Christian Learning Center Inc
Christian Learning Center Inc operates on tight margins with liabilities consistently exceeding assets in recent years.
EIN: 203092002 · Canton, MS · NTEE: B990 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $291K |
| Total Expenses | $240K |
| Program Spending | 85% |
| Net Assets | $-18,477 |
| Transparency Score | 65/100 |
Is Christian Learning Center Inc 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 Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Christian Learning Center Inc
Christian Learning Center Inc (EIN: 203092002) is a nonprofit organization based in Canton, MS, classified under NTEE code B990. The organization reported total revenue of $291K and total assets of $48K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Christian Learning Center Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Christian Learning Center Inc is a small nonprofit that has been operating for 19 years, with 6 years of IRS 990 filings on record (2011–2023).
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $228K |
| Total Expenses | $240K |
| Surplus / Deficit | $-12,479 |
| Total Assets | $33K |
| Total Liabilities | $52K |
| Net Assets | $-18,477 |
| Operating Margin | -5.5% |
| Debt-to-Asset Ratio | 155.9% |
| Months of Reserves | 1.7 months |
Financial Health Grade: D
In 2023, Christian Learning Center Inc reported a deficit of $12K with expenses exceeding revenue, holds 1.7 months of operating reserves (limited), has a debt-to-asset ratio of 155.9% (high leverage).
Financial Trends
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -41.2% | -37.4% | -34.0% |
| 2022 | +100.1% | +90.5% | -4.2% |
| 2021 | +21.1% | +9.5% | -13.0% |
| 2020 | +9.6% | +50.6% | +705.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
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 Inc with a Mission Score of 65 out of 100 (Good). 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, Christian Learning Center Inc 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 $12K, with expenses exceeding revenue.
- Debt-to-asset ratio: 155.9%.
Executive Compensation Analysis
The organization reports 0% officer compensation across all available filings, suggesting that executive leadership is either volunteer or compensated through non-officer categories, which is a positive indicator for minimizing administrative overhead.
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 Inc's IRS 990 filings:
- Liabilities consistently exceed assets in recent periods (e.g., $51,520 liabilities vs. $33,043 assets in 202312), indicating potential financial strain.
- Operating on very tight margins, with expenses often slightly exceeding revenue (e.g., $240,071 expenses vs. $227,592 revenue in 202312), leaving little room for reserves or growth.
Strengths
The following positive indicators were identified for Christian Learning Center Inc:
- Consistent filing of IRS Form 990s, demonstrating transparency.
- Reported 0% officer compensation across all filings, suggesting efficient use of funds for leadership or volunteer-based executive roles.
- Demonstrates consistent operational activity and revenue generation over several years, indicating a stable donor base or funding sources.
Frequently Asked Questions about Christian Learning Center Inc
Is Christian Learning Center Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Christian Learning Center Inc (EIN: 203092002) some concerns. Mission Score: 65/100. 2 red flags identified, 3 strengths noted.
How does Christian Learning Center Inc spend its money?
Christian Learning Center Inc directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Christian Learning Center Inc tax-deductible?
Christian Learning Center Inc is registered as a tax-exempt nonprofit (EIN: 203092002). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Christian Learning Center Inc's spending goes to programs?
Christian Learning Center Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Christian Learning Center Inc compare to similar nonprofits?
With a transparency score of 65/100 (Good), Christian Learning Center Inc is above average for NTEE category B990 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Christian Learning Center Inc located?
Christian Learning Center Inc is headquartered in Canton, Mississippi and files with the IRS under EIN 203092002. It is classified under NTEE code B990.
How many years of IRS 990 filings does Christian Learning Center Inc have?
Christian Learning Center Inc has 6 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 $291K in total revenue.
How does Christian Learning Center Inc manage its liabilities, which consistently exceed its assets?
The provided data shows that liabilities have exceeded assets in recent periods (e.g., $51,520 liabilities vs. $33,043 assets in 202312). This suggests a potential reliance on short-term debt or a need for improved asset accumulation relative to obligations. Further investigation into the nature of these liabilities would be beneficial.
What are the specific program activities funded by Christian Learning Center Inc?
The NTEE code B990 indicates 'Other Education Programs,' but the provided financial data does not detail specific program activities. A review of the full 990 form or the organization's website would be necessary to understand its programs.
Given the tight operating margins, how sustainable is Christian Learning Center Inc's financial model?
The organization frequently operates with expenses close to or slightly exceeding revenue, indicating tight margins. While it has sustained operations for several years, this model offers little buffer for unexpected costs or opportunities for significant growth without increased revenue or asset building.
Filing History
IRS 990 filing history for Christian Learning Center Inc showing financial trends over 6 years of public records:
In its most recent filing year (2023), Christian Learning Center Inc reported a deficit of $12K, with expenses exceeding revenue. The organization holds $52K in liabilities against $33K in assets (debt-to-asset ratio: 155.9%), resulting in net assets of $-18,477.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $228K | $240K | $33K | $52K | — | — |
| 2022 | $387K | $383K | $50K | $56K | — | View 990 |
| 2021 | $193K | $201K | $52K | $62K | — | View 990 |
| 2020 | $160K | $184K | $60K | $62K | — | View 990 |
| 2019 | $146K | $122K | $7K | $2K | — | View 990 |
| 2011 | $0 | $0 | $0 | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $228K, expenses of $240K, and assets of $33K (revenue -41.2% year-over-year).
- 2022: Revenue of $387K, expenses of $383K, and assets of $50K (revenue +100.1% year-over-year).
- 2021: Revenue of $193K, expenses of $201K, and assets of $52K (revenue +21.1% year-over-year).
- 2020: Revenue of $160K, expenses of $184K, and assets of $60K (revenue +9.6% year-over-year).
- 2019: Revenue of $146K, expenses of $122K, and assets of $7K.
- 2011: Revenue of $0, expenses of $0, and assets of $0.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Christian Learning Center Inc:
Data Sources and Methodology
This transparency report for Christian Learning Center 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.