Christs Children Foundation Inc
Christs Children Foundation Inc consistently operates at a significant deficit, relying on dwindling assets to cover expenses.
EIN: 208548087 · Lexington, KY · NTEE: Q12 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $659 |
| Total Expenses | $10K |
| Net Assets | $267K |
| Transparency Score | 20/100 |
Is Christs Children Foundation Inc Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Christs Children Foundation Inc
Christs Children Foundation Inc (EIN: 208548087) is a nonprofit organization based in Lexington, KY, classified under NTEE code Q12. The organization reported total revenue of $659 and total assets of $252K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Christs Children Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Christs Children Foundation Inc is a micro nonprofit that has been operating for 19 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -32.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $692 |
| Total Expenses | $10K |
| Surplus / Deficit | $-9,345 |
| Total Assets | $267K |
| Total Liabilities | $1 |
| Net Assets | $267K |
| Operating Margin | -1350.4% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 319.6 months |
Financial Health Grade: B
In 2023, Christs Children Foundation Inc reported a deficit of $9K with expenses exceeding revenue, holds 319.6 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), Christs Children Foundation Inc's revenue has declined at a compound annual growth rate (CAGR) of -32.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +370.7% | -41.9% | -3.4% |
| 2022 | -3.3% | +72.2% | -5.8% |
| 2021 | -5.0% | -37.4% | -3.3% |
| 2020 | -4.8% | -6.1% | -5.0% |
| 2019 | +31.3% | +106693.8% | +24.8% |
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 Christs Children Foundation Inc with a Mission Score of 20 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 100%
- programs: 0%
- fundraising: 0%
According to IRS 990 filings, Christs Children Foundation Inc allocates its expenses as follows: admin: 100%, programs: 0%, fundraising: 0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $9K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Officer compensation has consistently been reported as 0% across all available filings, indicating that the organization's leadership is likely unpaid, which can be a positive for resource allocation.
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 Christs Children Foundation Inc's IRS 990 filings:
- Consistent and significant operating deficits (e.g., $692 revenue vs. $10,037 expenses in 2023).
- Declining asset base over recent years (e.g., from $319,590 in 2019 to $267,341 in 2023).
- Extremely low revenue generation, often in the hundreds of dollars annually.
- Lack of clear program spending details given the overall expense figures.
Strengths
The following positive indicators were identified for Christs Children Foundation Inc:
- No reported officer compensation, indicating volunteer leadership.
- Minimal liabilities reported ($1 in recent years), suggesting good debt management.
Frequently Asked Questions about Christs Children Foundation Inc
Is Christs Children Foundation Inc a legitimate charity?
Christs Children Foundation Inc (EIN: 208548087) is a registered tax-exempt nonprofit based in Kentucky. Our AI analysis gives it a Mission Score of 20/100. It has 10 years of IRS 990 filings on record. Total revenue: $659. 4 red flags identified. 2 strengths noted. Financial health grade: B.
How does Christs Children Foundation Inc spend its money?
Christs Children Foundation Inc reported $659 in total revenue in IRS 990 filings. 10 years of filing data available. Expenses exceeded revenue in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Christs Children Foundation Inc tax-deductible?
Christs Children Foundation Inc is registered as a tax-exempt nonprofit (EIN: 208548087). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Christs Children Foundation Inc compare to similar nonprofits?
With a transparency score of 20/100 (Poor), Christs Children Foundation Inc is below average for NTEE category Q12 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Christs Children Foundation Inc located?
Christs Children Foundation Inc is headquartered in Lexington, Kentucky and files with the IRS under EIN 208548087. It is classified under NTEE code Q12.
How many years of IRS 990 filings does Christs Children Foundation Inc have?
Christs Children Foundation Inc has 10 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 $659 in total revenue.
How does Christs Children Foundation Inc sustain its operations with such low revenue?
The organization appears to sustain operations by drawing down its substantial asset base, as evidenced by consistent annual expenses far exceeding revenue (e.g., $10,037 expenses vs. $692 revenue in 2023) and a decline in total assets over time.
What are the specific programs or services provided by Christs Children Foundation Inc?
The provided IRS 990 data does not offer specific details on programs or services, only aggregate revenue and expense figures. Further investigation into their activities would be required.
Why are the expenses consistently high relative to the reported revenue?
Expenses consistently exceed revenue by a large margin (e.g., $17,286 expenses vs. $147 revenue in 2022), suggesting that the organization's operational costs are not covered by its fundraising or program income, leading to a reliance on existing assets.
What is the long-term financial strategy for Christs Children Foundation Inc given its declining assets?
The provided data does not outline a long-term financial strategy. The consistent decline in assets (from $319,590 in 2019 to $267,341 in 2023) suggests an unsustainable operational model without a significant increase in revenue or reduction in expenses.
Filing History
IRS 990 filing history for Christs Children Foundation Inc showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Christs Children Foundation Inc's revenue has declined by 99.1%, moving from $73K to $692. Total assets increased by 15.3% over the same period, from $232K to $267K. Total functional expenses rose by 66813.3%, from $15 to $10K. In its most recent filing year (2023), Christs Children Foundation Inc reported a deficit of $9K, with expenses exceeding revenue. The organization holds $1 in liabilities against $267K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $267K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $692 | $10K | $267K | $1 | — | — |
| 2022 | $147 | $17K | $277K | $1 | — | — |
| 2021 | $152 | $10K | $294K | $1 | — | — |
| 2020 | $160 | $16K | $304K | $1 | — | — |
| 2019 | $168 | $17K | $320K | $0 | — | View 990 |
| 2015 | $128 | $16 | $256K | $0 | — | View 990 |
| 2014 | $203 | $19K | $256K | $0 | — | View 990 |
| 2013 | $438 | $18K | $274K | $0 | — | View 990 |
| 2012 | $75K | $15K | $292K | $0 | — | View 990 |
| 2011 | $73K | $15 | $232K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $692, expenses of $10K, and assets of $267K (revenue +370.7% year-over-year).
- 2022: Revenue of $147, expenses of $17K, and assets of $277K (revenue -3.3% year-over-year).
- 2021: Revenue of $152, expenses of $10K, and assets of $294K (revenue -5.0% year-over-year).
- 2020: Revenue of $160, expenses of $16K, and assets of $304K (revenue -4.8% year-over-year).
- 2019: Revenue of $168, expenses of $17K, and assets of $320K (revenue +31.3% year-over-year).
- 2015: Revenue of $128, expenses of $16, and assets of $256K (revenue -36.9% year-over-year).
- 2014: Revenue of $203, expenses of $19K, and assets of $256K (revenue -53.7% year-over-year).
- 2013: Revenue of $438, expenses of $18K, and assets of $274K (revenue -99.4% year-over-year).
- 2012: Revenue of $75K, expenses of $15K, and assets of $292K (revenue +2.7% year-over-year).
- 2011: Revenue of $73K, expenses of $15, and assets of $232K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Christs Children Foundation Inc:
Data Sources and Methodology
This transparency report for Christs Children Foundation 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.