Christopher Fund
Christopher Fund's assets have halved over a decade amidst volatile revenue and minimal liabilities.
EIN: 200511542 · Winston Salem, NC · NTEE: T20 · Updated: 2026-03-28
Is Christopher Fund Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Christopher Fund directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Christopher Fund
Christopher Fund (EIN: 200511542) is a nonprofit organization based in Winston Salem, NC, classified under NTEE code T20. The organization reported total revenue of $545K and total assets of $863K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Christopher Fund's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Christopher Fund is a small nonprofit that has been operating for 22 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -11.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $38K |
| Total Expenses | $2K |
| Surplus / Deficit | +$37K |
| Total Assets | $851K |
| Total Liabilities | $1 |
| Net Assets | $851K |
| Operating Margin | 95.6% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 6062.4 months |
Financial Health Grade: A
In 2023, Christopher Fund reported a surplus of $37K with revenue exceeding expenses, holds 6062.4 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Christopher Fund's revenue has declined at a compound annual growth rate (CAGR) of -11.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +705.8% | -88.9% | -8.3% |
| 2022 | -99.4% | -98.4% | -22.9% |
| 2021 | +29.5% | +96.3% | -20.5% |
| 2020 | +36.2% | +26.9% | +24.9% |
| 2019 | +47.4% | +99.8% | -11.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2004 |
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 Christopher Fund with a Mission Score of 75 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: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Christopher Fund 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 surplus of $37K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers receive compensation, which is highly favorable for directing funds towards the organization's mission.
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 Christopher Fund's IRS 990 filings:
- Significant decline in assets over the past decade from $1,725,010 to $850,755.
- Highly volatile revenue, with a sharp drop from $761,578 in 2021 to $38,356 in 2023, indicating potential instability.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided summary data, hindering a full assessment of spending efficiency.
Strengths
The following positive indicators were identified for Christopher Fund:
- Consistently reports 0% officer compensation, ensuring donor funds are not used for executive salaries.
- Maintains extremely low liabilities ($1 across all filings), indicating strong financial solvency and minimal debt.
- Consistent filing of IRS Form 990s over a decade demonstrates regulatory compliance and transparency.
Frequently Asked Questions about Christopher Fund
Is Christopher Fund a legitimate charity?
Based on AI analysis of IRS 990 filings, Christopher Fund (EIN: 200511542) some concerns. Mission Score: 75/100. 3 red flags identified, 3 strengths noted.
How does Christopher Fund spend its money?
Christopher Fund directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Christopher Fund tax-deductible?
Christopher Fund is registered as a tax-exempt nonprofit (EIN: 200511542). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why have the organization's assets decreased from $1,725,010 in 2013 to $850,755 in 2023?
The provided data does not specify the reasons for the asset decline. This could be due to asset sales, investment losses, or significant program expenditures not reflected in annual expenses if they were capital in nature.
What caused the drastic drop in revenue from $761,578 in 2021 to $38,356 in 2023?
The data does not provide context for this significant revenue fluctuation. It could be due to the completion of a major grant, a change in fundraising strategy, or external economic factors affecting donations.
How does Christopher Fund manage to operate with consistently $1 in liabilities?
Maintaining such low liabilities suggests the organization operates on a cash basis, has no significant debt, or has very efficient cash management practices. It's an unusual but positive indicator of financial stability.
Filing History
IRS 990 filing history for Christopher Fund showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Christopher Fund's revenue has declined by 76.5%, moving from $163K to $38K. Total assets decreased by 38% over the same period, from $1.4M to $851K. Total functional expenses fell by 98.9%, from $151K to $2K. In its most recent filing year (2023), Christopher Fund reported a surplus of $37K, with revenue exceeding expenses. The organization holds $1 in liabilities against $851K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $851K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $38K | $2K | $851K | $1 | — | View 990 |
| 2022 | $5K | $15K | $928K | $1 | — | View 990 |
| 2021 | $762K | $936K | $1.2M | $1 | — | View 990 |
| 2020 | $588K | $477K | $1.5M | $1 | — | View 990 |
| 2019 | $432K | $376K | $1.2M | $1 | — | — |
| 2015 | $293K | $188K | $1.4M | $1 | — | View 990 |
| 2014 | $245K | $239K | $1.6M | $1 | — | View 990 |
| 2013 | $277K | $227K | $1.7M | $1 | — | View 990 |
| 2012 | $103K | $32K | $1.5M | $1 | — | View 990 |
| 2011 | $163K | $151K | $1.4M | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $38K, expenses of $2K, and assets of $851K (revenue +705.8% year-over-year).
- 2022: Revenue of $5K, expenses of $15K, and assets of $928K (revenue -99.4% year-over-year).
- 2021: Revenue of $762K, expenses of $936K, and assets of $1.2M (revenue +29.5% year-over-year).
- 2020: Revenue of $588K, expenses of $477K, and assets of $1.5M (revenue +36.2% year-over-year).
- 2019: Revenue of $432K, expenses of $376K, and assets of $1.2M (revenue +47.4% year-over-year).
- 2015: Revenue of $293K, expenses of $188K, and assets of $1.4M (revenue +19.7% year-over-year).
- 2014: Revenue of $245K, expenses of $239K, and assets of $1.6M (revenue -11.5% year-over-year).
- 2013: Revenue of $277K, expenses of $227K, and assets of $1.7M (revenue +167.9% year-over-year).
- 2012: Revenue of $103K, expenses of $32K, and assets of $1.5M (revenue -36.6% year-over-year).
- 2011: Revenue of $163K, expenses of $151K, and assets of $1.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Christopher Fund:
Data Sources and Methodology
This transparency report for Christopher Fund 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.