Club 180

Club 180 consistently reports zero officer compensation, directing all funds to operations, despite fluctuating annual revenues and expenses.

EIN: 205447182 · Cumberland, KY · NTEE: X90 · Updated: 2026-03-28

$241KRevenue

$48KAssets

85/100Mission Score (Excellent)

X90

About Club 180

Club 180 (EIN: 205447182) is a nonprofit organization based in Cumberland, KY, classified under NTEE code X90. The organization reported total revenue of $241K and total assets of $48K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Club 180's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Club 180 demonstrates generally sound financial health, though with some fluctuations in recent years. In 2023, the organization reported revenue of $262,448 against expenses of $241,533, indicating a surplus. However, the prior year (2022) saw expenses of $334,993 significantly outstripping revenue of $197,597, resulting in a deficit. The organization's assets have fluctuated, reaching a high of $213,855 in 2021 before declining to $69,879 in 2023. Liabilities remain relatively low, at $3,933 in 2023, suggesting good financial management in terms of debt.

Spending efficiency appears to be a strong point, as the organization consistently reports 0% officer compensation across all available filings, indicating that all funds are directed towards programs and operational costs rather than executive salaries. This commitment to minimizing administrative overhead is a positive indicator for donors. The NTEE code X90, which is 'Unknown,' does raise a minor transparency concern as it doesn't clearly define the organization's specific programmatic focus, which could make it harder for external stakeholders to fully understand its mission and impact.

Overall, Club 180 exhibits a commitment to efficient spending, particularly with its zero executive compensation. While revenue and expense figures show some year-to-year variability, the organization generally operates with a surplus and maintains manageable liabilities. The primary area for potential improvement in transparency would be to clarify its NTEE code to better communicate its mission.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Club 180 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: 10%
programs: 90%
fundraising: 0%

According to IRS 990 filings, Club 180 allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all available filings, indicating that no funds are allocated to officer salaries, which is highly unusual for an organization of its size and suggests a volunteer-led or very lean operational model.

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 Club 180's IRS 990 filings:

Significant deficit in 2022 ($137,396)
NTEE code 'X90' (Unknown) reduces clarity on programmatic focus

Strengths

The following positive indicators were identified for Club 180:

Consistent 0% officer compensation across all filings
Generally low liabilities relative to assets
Operated with a surplus in 2023 ($20,915)

Frequently Asked Questions about Club 180

Is Club 180 a good charity?

Based on the available financial data, Club 180 appears to be a good charity, particularly due to its consistent reporting of 0% officer compensation, meaning all funds are directed to its mission and operations. However, the 'Unknown' NTEE code could be clarified for better transparency.

How does Club 180 manage its executive compensation?

Club 180 reports 0% officer compensation in all available filings, indicating that its leadership is either entirely volunteer-based or compensated through other means not classified as officer compensation, which is a strong indicator of efficient resource allocation.

What is Club 180's financial stability like?

Club 180's financial stability shows some year-to-year variability, with a significant deficit in 2022 (expenses $334,993 vs. revenue $197,597) but a surplus in 2023 (revenue $262,448 vs. expenses $241,533). Assets have fluctuated but liabilities remain low, suggesting a generally stable, though not always predictable, financial position.

Filing History

IRS 990 filing history for Club 180 showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Club 180's revenue has grown by 211.2%, moving from $84K to $262K. Total assets increased by 45.3% over the same period, from $48K to $70K. Total functional expenses rose by 196.7%, from $81K to $242K. In its most recent filing year (2023), Club 180 reported a surplus of $21K, with revenue exceeding expenses. The organization holds $4K in liabilities against $70K in assets (debt-to-asset ratio: 5.6%), resulting in net assets of $66K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$262K	$242K	$70K	$4K	—	—
2022	$198K	$335K	$78K	$6K	—	View 990
2021	$401K	$280K	$214K	$4K	—	View 990
2020	$264K	$213K	$90K	$2K	—	View 990
2019	$287K	$279K	$38K	$0	—	—
2018	$205K	$210K	$29K	$0	—	—
2017	$168K	$179K	$34K	$0	—	—
2016	$114K	$104K	$61K	$18K	—	View 990
2015	$82K	$77K	$59K	$26K	—	View 990
2014	$106K	$104K	$57K	$29K	—	View 990
2013	$101K	$83K	$58K	$33K	—	View 990
2012	$71K	$74K	$45K	$38K	—	View 990
2011	$84K	$81K	$48K	$38K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $262K, expenses of $242K, and assets of $70K (revenue +32.8% year-over-year).
2022: Revenue of $198K, expenses of $335K, and assets of $78K (revenue -50.7% year-over-year).
2021: Revenue of $401K, expenses of $280K, and assets of $214K (revenue +52.1% year-over-year).
2020: Revenue of $264K, expenses of $213K, and assets of $90K (revenue -8.2% year-over-year).
2019: Revenue of $287K, expenses of $279K, and assets of $38K (revenue +40.1% year-over-year).
2018: Revenue of $205K, expenses of $210K, and assets of $29K (revenue +22.2% year-over-year).
2017: Revenue of $168K, expenses of $179K, and assets of $34K (revenue +46.9% year-over-year).
2016: Revenue of $114K, expenses of $104K, and assets of $61K (revenue +39.7% year-over-year).
2015: Revenue of $82K, expenses of $77K, and assets of $59K (revenue -23.1% year-over-year).
2014: Revenue of $106K, expenses of $104K, and assets of $57K (revenue +5.6% year-over-year).
2013: Revenue of $101K, expenses of $83K, and assets of $58K (revenue +41.8% year-over-year).
2012: Revenue of $71K, expenses of $74K, and assets of $45K (revenue -15.8% year-over-year).
2011: Revenue of $84K, expenses of $81K, and assets of $48K.

Data Sources and Methodology

This transparency report for Club 180 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.