Command And General Staff College Foundation
Command And General Staff College Foundation maintains stable assets despite fluctuating revenues and occasional operating deficits.
EIN: 204254979 · Fort Leavenworth, KS · NTEE: B11 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $981K |
| Total Expenses | $986K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $5 |
| Net Assets | $5.2M |
| Transparency Score | 85/100 |
Is Command And General Staff College Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Command And General Staff College Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Command And General Staff College Foundation
Command And General Staff College Foundation (EIN: 204254979) is a nonprofit organization based in Fort Leavenworth, KS, classified under NTEE code B11. The organization reported total revenue of $981K and total assets of $5.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Command And General Staff College Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Command And General Staff College Foundation is a small nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -0.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $770K |
| Total Expenses | $986K |
| Surplus / Deficit | $-215,264 |
| Total Assets | $5.3M |
| Total Liabilities | $36K |
| Net Assets | $5.2M |
| Operating Margin | -27.9% |
| Debt-to-Asset Ratio | 0.7% |
| Months of Reserves | 64.3 months |
Financial Health Grade: B
In 2023, Command And General Staff College Foundation reported a deficit of $215K with expenses exceeding revenue, holds 64.3 months of operating reserves (strong position), has a debt-to-asset ratio of 0.7% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Command And General Staff College Foundation's revenue has declined at a compound annual growth rate (CAGR) of -0.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -25.0% | +4.9% | -1.6% |
| 2022 | +25.3% | +26.2% | -7.7% |
| 2021 | +90.1% | +8.2% | +9.0% |
| 2020 | -43.0% | -10.3% | -1.7% |
| 2019 | +24.4% | -26.2% | +7.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
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 Command And General Staff College 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: 10%
- programs: 80%
- fundraising: 10%
According to IRS 990 filings, Command And General Staff College Foundation allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. 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 deficit of $215K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.7%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through other means not classified as officer compensation, which is highly efficient for an organization with assets over $5 million.
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 Command And General Staff College Foundation's IRS 990 filings:
- Expenses frequently exceed revenue, as seen in 2023 ($985,690 expenses vs. $770,426 revenue) and 2020 ($687,554 expenses vs. $431,288 revenue), which could indicate reliance on reserves or non-operating income.
Strengths
The following positive indicators were identified for Command And General Staff College Foundation:
- Consistent reporting of 0% officer compensation, indicating high efficiency and transparency in leadership compensation.
- Maintains a substantial and stable asset base (over $5 million), providing financial security and long-term sustainability.
- Long history of IRS 990 filings (13 filings), demonstrating consistent compliance and transparency.
- Relatively low liabilities compared to assets, indicating a healthy balance sheet (e.g., $35,675 liabilities vs. $5,278,959 assets in 2023).
Frequently Asked Questions about Command And General Staff College Foundation
Is Command And General Staff College Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Command And General Staff College Foundation (EIN: 204254979) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does Command And General Staff College Foundation spend its money?
Command And General Staff College Foundation directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Command And General Staff College Foundation tax-deductible?
Command And General Staff College Foundation is registered as a tax-exempt nonprofit (EIN: 204254979). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Command And General Staff College Foundation CEO make?
Command And General Staff College Foundation's highest-compensated officer earns $5 annually. The organization reported $981K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Command And General Staff College Foundation's spending goes to programs?
Command And General Staff College Foundation directs 80% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Command And General Staff College Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Command And General Staff College Foundation is above average for NTEE category B11 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Command And General Staff College Foundation located?
Command And General Staff College Foundation is headquartered in Fort Leavenworth, Kansas and files with the IRS under EIN 204254979. It is classified under NTEE code B11.
How many years of IRS 990 filings does Command And General Staff College Foundation have?
Command And General Staff College Foundation has 13 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 $981K in total revenue.
Is Command And General Staff College Foundation a good charity?
Based on the available data, the Command And General Staff College Foundation appears to be a good charity. It maintains a healthy asset base (over $5 million), consistently reports 0% officer compensation, and operates with reasonable expenses relative to its revenue, even if expenses occasionally exceed revenue. This suggests a strong commitment to its mission and efficient resource allocation.
How does the organization manage its assets given fluctuating revenues?
Despite periods where expenses exceed revenue (e.g., $985,690 expenses vs. $770,426 revenue in 2023), the organization has maintained a stable asset base, ranging from $5.2 million to $5.8 million in recent years. This indicates effective asset management and potentially a reliance on investment income or prior year surpluses to cover operational gaps.
What is the trend in the organization's financial health?
The organization shows a stable financial health trend. While revenue and expenses fluctuate year-to-year, assets have remained robust, indicating resilience. For example, assets were $5,363,618 in 2022 and $5,278,959 in 2023, showing only a minor decrease despite an operating deficit in 2023.
Filing History
IRS 990 filing history for Command And General Staff College Foundation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Command And General Staff College Foundation's revenue has declined by 6%, moving from $820K to $770K. Total assets decreased by 18.1% over the same period, from $6.4M to $5.3M. Total functional expenses fell by 30.3%, from $1.4M to $986K. In its most recent filing year (2023), Command And General Staff College Foundation reported a deficit of $215K, with expenses exceeding revenue. The organization holds $36K in liabilities against $5.3M in assets (debt-to-asset ratio: 0.7%), resulting in net assets of $5.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $770K | $986K | $5.3M | $36K | — | View 990 |
| 2022 | $1.0M | $939K | $5.4M | $67K | — | — |
| 2021 | $820K | $744K | $5.8M | $79K | — | View 990 |
| 2020 | $431K | $688K | $5.3M | $30K | — | View 990 |
| 2019 | $756K | $766K | $5.4M | $25K | — | View 990 |
| 2018 | $608K | $1.0M | $5.0M | $18K | — | View 990 |
| 2017 | $511K | $1.0M | $5.9M | $43K | — | View 990 |
| 2016 | $645K | $1.0M | $6.2M | $35K | — | View 990 |
| 2015 | $392K | $984K | $6.4M | $38K | — | View 990 |
| 2014 | $1.5M | $1.2M | $7.1M | $31K | — | View 990 |
| 2013 | $2.0M | $1.2M | $7.0M | $92K | — | View 990 |
| 2012 | $781K | $1.6M | $6.1M | $241K | — | View 990 |
| 2011 | $820K | $1.4M | $6.4M | $21K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $770K, expenses of $986K, and assets of $5.3M (revenue -25.0% year-over-year).
- 2022: Revenue of $1.0M, expenses of $939K, and assets of $5.4M (revenue +25.3% year-over-year).
- 2021: Revenue of $820K, expenses of $744K, and assets of $5.8M (revenue +90.1% year-over-year).
- 2020: Revenue of $431K, expenses of $688K, and assets of $5.3M (revenue -43.0% year-over-year).
- 2019: Revenue of $756K, expenses of $766K, and assets of $5.4M (revenue +24.4% year-over-year).
- 2018: Revenue of $608K, expenses of $1.0M, and assets of $5.0M (revenue +18.9% year-over-year).
- 2017: Revenue of $511K, expenses of $1.0M, and assets of $5.9M (revenue -20.7% year-over-year).
- 2016: Revenue of $645K, expenses of $1.0M, and assets of $6.2M (revenue +64.3% year-over-year).
- 2015: Revenue of $392K, expenses of $984K, and assets of $6.4M (revenue -73.6% year-over-year).
- 2014: Revenue of $1.5M, expenses of $1.2M, and assets of $7.1M (revenue -24.3% year-over-year).
- 2013: Revenue of $2.0M, expenses of $1.2M, and assets of $7.0M (revenue +151.8% year-over-year).
- 2012: Revenue of $781K, expenses of $1.6M, and assets of $6.1M (revenue -4.8% year-over-year).
- 2011: Revenue of $820K, expenses of $1.4M, and assets of $6.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Command And General Staff College Foundation:
Data Sources and Methodology
This transparency report for Command And General Staff College 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.