Community Students Learning Center
EIN: 861079263 · Lexington, MS · NTEE: P28
Is Community Students Learning Center Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Community Students Learning Center
Community Students Learning Center (EIN: 861079263) is a nonprofit organization based in Lexington, MS, classified under NTEE code P28. The organization reported total revenue of $936K and total assets of $177K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Community Students Learning Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Community Students Learning Center is a small nonprofit that has been operating for 22 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.3M |
| Total Expenses | $1.4M |
| Surplus / Deficit | $-88,322 |
| Total Assets | $204K |
| Total Liabilities | $25K |
| Net Assets | $180K |
| Operating Margin | -6.9% |
| Debt-to-Asset Ratio | 12.2% |
| Months of Reserves | 1.8 months |
Financial Health Grade: C
In 2023, Community Students Learning Center reported a deficit of $88K with expenses exceeding revenue, holds 1.8 months of operating reserves (limited), has a debt-to-asset ratio of 12.2% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Community Students Learning Center's revenue has grown at a compound annual growth rate (CAGR) of 2.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -19.4% | -13.7% | -30.3% |
| 2022 | +94.1% | +94.6% | +0.5% |
| 2021 | -7.7% | +3.2% | -1.9% |
| 2020 | +141.8% | +83.0% | +37.2% |
| 2019 | +364.5% | +107.3% | -18.9% |
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 Analysis Pending
AI enrichment for Community Students Learning Center has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Community Students Learning Center with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $88K, with expenses exceeding revenue.
- Debt-to-asset ratio: 12.2%.
Frequently Asked Questions about Community Students Learning Center
Is Community Students Learning Center a legitimate charity?
Based on AI analysis of IRS 990 filings, Community Students Learning Center (EIN: 861079263) insufficient data. 0 red flags identified, 0 strengths noted.
How does Community Students Learning Center spend its money?
Detailed spending breakdown data is not yet available for Community Students Learning Center. Check back for updated IRS 990 analysis.
Are donations to Community Students Learning Center tax-deductible?
Community Students Learning Center is registered as a tax-exempt nonprofit (EIN: 861079263). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Filing History
IRS 990 filing history for Community Students Learning Center showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Community Students Learning Center's revenue has grown by 32.8%, moving from $967K to $1.3M. Total assets decreased by 14.4% over the same period, from $239K to $204K. Total functional expenses rose by 44%, from $953K to $1.4M. In its most recent filing year (2023), Community Students Learning Center reported a deficit of $88K, with expenses exceeding revenue. The organization holds $25K in liabilities against $204K in assets (debt-to-asset ratio: 12.2%), resulting in net assets of $180K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.3M | $1.4M | $204K | $25K | — | — |
| 2022 | $1.6M | $1.6M | $293K | $25K | — | View 990 |
| 2021 | $821K | $818K | $292K | $26K | — | View 990 |
| 2020 | $889K | $793K | $297K | $35K | — | — |
| 2019 | $368K | $433K | $217K | $51K | — | View 990 |
| 2018 | $79K | $209K | $267K | $36K | — | View 990 |
| 2017 | $237K | $270K | $402K | $36K | — | View 990 |
| 2016 | $159K | $281K | $448K | $48K | — | View 990 |
| 2015 | $46K | $315K | $552K | $29K | — | View 990 |
| 2014 | $1.0M | $511K | $823K | $32K | — | View 990 |
| 2013 | $657K | $526K | $318K | $30K | — | View 990 |
| 2012 | $597K | $652K | $192K | $35K | — | View 990 |
| 2011 | $967K | $953K | $239K | $27K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.3M, expenses of $1.4M, and assets of $204K (revenue -19.4% year-over-year).
- 2022: Revenue of $1.6M, expenses of $1.6M, and assets of $293K (revenue +94.1% year-over-year).
- 2021: Revenue of $821K, expenses of $818K, and assets of $292K (revenue -7.7% year-over-year).
- 2020: Revenue of $889K, expenses of $793K, and assets of $297K (revenue +141.8% year-over-year).
- 2019: Revenue of $368K, expenses of $433K, and assets of $217K (revenue +364.5% year-over-year).
- 2018: Revenue of $79K, expenses of $209K, and assets of $267K (revenue -66.5% year-over-year).
- 2017: Revenue of $237K, expenses of $270K, and assets of $402K (revenue +49.1% year-over-year).
- 2016: Revenue of $159K, expenses of $281K, and assets of $448K (revenue +243.4% year-over-year).
- 2015: Revenue of $46K, expenses of $315K, and assets of $552K (revenue -95.4% year-over-year).
- 2014: Revenue of $1.0M, expenses of $511K, and assets of $823K (revenue +54.4% year-over-year).
- 2013: Revenue of $657K, expenses of $526K, and assets of $318K (revenue +10.2% year-over-year).
- 2012: Revenue of $597K, expenses of $652K, and assets of $192K (revenue -38.3% year-over-year).
- 2011: Revenue of $967K, expenses of $953K, and assets of $239K.
Data Sources and Methodology
This transparency report for Community Students Learning Center 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.