Christmas Spirit Foundation
Christmas Spirit Foundation maintains stable assets and zero officer compensation amidst fluctuating revenues.
EIN: 203361126 · Saint Louis, MO · NTEE: P99 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $721K |
| Total Expenses | $737K |
| Program Spending | 90% |
| Net Assets | $470K |
| Transparency Score | 85/100 |
Is Christmas Spirit Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Christmas Spirit Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Christmas Spirit Foundation
Christmas Spirit Foundation (EIN: 203361126) is a nonprofit organization based in Saint Louis, MO, classified under NTEE code P99. The organization reported total revenue of $721K and total assets of $445K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Christmas Spirit Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Christmas Spirit Foundation is a small nonprofit that has been operating for 21 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of -0.6%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $748K |
| Total Expenses | $737K |
| Surplus / Deficit | +$11K |
| Total Assets | $475K |
| Total Liabilities | $4K |
| Net Assets | $470K |
| Operating Margin | 1.4% |
| Debt-to-Asset Ratio | 0.9% |
| Months of Reserves | 7.7 months |
Financial Health Grade: A
In 2024, Christmas Spirit Foundation reported a surplus of $11K with revenue exceeding expenses, holds 7.7 months of operating reserves (strong position), has a debt-to-asset ratio of 0.9% (very low leverage).
Financial Trends
Over 14 years of filings (2011–2024), Christmas Spirit Foundation's revenue has declined at a compound annual growth rate (CAGR) of -0.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +46.1% | +43.4% | +3.9% |
| 2023 | +29.9% | +43.9% | -0.4% |
| 2022 | -39.0% | -38.0% | +8.8% |
| 2021 | +3513.6% | +790.9% | +19.8% |
| 2020 | -99.1% | -96.7% | -11.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
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 Christmas Spirit 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: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Christmas Spirit Foundation allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $11K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.9%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through non-officer categories, which is highly favorable for a nonprofit of its size.
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 Christmas Spirit Foundation's IRS 990 filings:
- Significant revenue volatility year-over-year, which could indicate unstable funding sources or reliance on sporadic large donations.
Strengths
The following positive indicators were identified for Christmas Spirit Foundation:
- Consistent 0% officer compensation across all filings, indicating high efficiency and dedication to mission.
- Steady growth in assets over time, demonstrating financial health and accumulation of resources.
- Very low liabilities, suggesting strong financial management and minimal debt.
- Positive net income in most recent filing ($747,715 revenue vs. $736,969 expenses in 202406).
Frequently Asked Questions about Christmas Spirit Foundation
Is Christmas Spirit Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Christmas Spirit Foundation (EIN: 203361126) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does Christmas Spirit Foundation spend its money?
Christmas Spirit Foundation directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Christmas Spirit Foundation tax-deductible?
Christmas Spirit Foundation is registered as a tax-exempt nonprofit (EIN: 203361126). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Christmas Spirit Foundation's spending goes to programs?
Christmas Spirit Foundation directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Christmas Spirit Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Christmas Spirit Foundation is above average for NTEE category P99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Christmas Spirit Foundation located?
Christmas Spirit Foundation is headquartered in Saint Louis, Missouri and files with the IRS under EIN 203361126. It is classified under NTEE code P99.
How many years of IRS 990 filings does Christmas Spirit Foundation have?
Christmas Spirit Foundation has 14 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 $721K in total revenue.
Is Christmas Spirit Foundation a good charity?
Based on the provided data, Christmas Spirit Foundation appears to be a good charity. It consistently reports 0% officer compensation, indicating a strong commitment to directing funds towards its mission rather than executive salaries. Its assets have grown steadily, and liabilities are consistently low, suggesting sound financial management.
How has Christmas Spirit Foundation's revenue changed over time?
The organization's revenue has shown significant fluctuations, peaking at $2,021,553 in 2019 and dropping to $17,875 in 2020, before recovering to $747,715 in 2024. This volatility suggests potential reliance on specific fundraising events or cycles.
What is the organization's financial stability?
Christmas Spirit Foundation demonstrates good financial stability. Its assets have consistently grown, reaching $474,520 in 2024, while liabilities remain very low (e.g., $4,235 in 2024), indicating a healthy balance sheet and minimal debt.
Filing History
IRS 990 filing history for Christmas Spirit Foundation showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), Christmas Spirit Foundation's revenue has declined by 7.3%, moving from $807K to $748K. Total assets increased by 295.6% over the same period, from $120K to $475K. Total functional expenses fell by 4.2%, from $770K to $737K. In its most recent filing year (2024), Christmas Spirit Foundation reported a surplus of $11K, with revenue exceeding expenses. The organization holds $4K in liabilities against $475K in assets (debt-to-asset ratio: 0.9%), resulting in net assets of $470K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $748K | $737K | $475K | $4K | — | — |
| 2023 | $512K | $514K | $457K | $861 | — | View 990 |
| 2022 | $394K | $357K | $458K | $520 | — | View 990 |
| 2021 | $646K | $576K | $421K | $0 | — | View 990 |
| 2020 | $18K | $65K | $352K | $373 | — | View 990 |
| 2019 | $2.0M | $1.9M | $398K | $0 | — | View 990 |
| 2018 | $1.4M | $1.4M | $314K | $0 | — | View 990 |
| 2017 | $1.5M | $1.5M | $310K | $0 | — | View 990 |
| 2016 | $1.4M | $1.4M | $308K | $0 | — | View 990 |
| 2015 | $1.1M | $1.0M | $266K | $10K | — | View 990 |
| 2014 | $840K | $783K | $218K | $11K | — | View 990 |
| 2013 | $709K | $677K | $161K | $11K | — | View 990 |
| 2012 | $903K | $862K | $129K | $12K | — | View 990 |
| 2011 | $807K | $770K | $120K | $43K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $748K, expenses of $737K, and assets of $475K (revenue +46.1% year-over-year).
- 2023: Revenue of $512K, expenses of $514K, and assets of $457K (revenue +29.9% year-over-year).
- 2022: Revenue of $394K, expenses of $357K, and assets of $458K (revenue -39.0% year-over-year).
- 2021: Revenue of $646K, expenses of $576K, and assets of $421K (revenue +3513.6% year-over-year).
- 2020: Revenue of $18K, expenses of $65K, and assets of $352K (revenue -99.1% year-over-year).
- 2019: Revenue of $2.0M, expenses of $1.9M, and assets of $398K (revenue +41.3% year-over-year).
- 2018: Revenue of $1.4M, expenses of $1.4M, and assets of $314K (revenue -2.4% year-over-year).
- 2017: Revenue of $1.5M, expenses of $1.5M, and assets of $310K (revenue +3.5% year-over-year).
- 2016: Revenue of $1.4M, expenses of $1.4M, and assets of $308K (revenue +30.9% year-over-year).
- 2015: Revenue of $1.1M, expenses of $1.0M, and assets of $266K (revenue +28.9% year-over-year).
- 2014: Revenue of $840K, expenses of $783K, and assets of $218K (revenue +18.4% year-over-year).
- 2013: Revenue of $709K, expenses of $677K, and assets of $161K (revenue -21.5% year-over-year).
- 2012: Revenue of $903K, expenses of $862K, and assets of $129K (revenue +11.9% year-over-year).
- 2011: Revenue of $807K, expenses of $770K, and assets of $120K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Christmas Spirit Foundation:
Data Sources and Methodology
This transparency report for Christmas Spirit 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.