Cullman Christian School
Cullman Christian School shows asset growth but faces recent operational deficits and increasing liabilities.
EIN: 204832053 · Cullman, AL · NTEE: X20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.8M |
| Total Expenses | $1.3M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $1 |
| Net Assets | $280K |
| Transparency Score | 75/100 |
Is Cullman Christian School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Cullman Christian School directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Cullman Christian School
Cullman Christian School (EIN: 204832053) is a nonprofit organization based in Cullman, AL, classified under NTEE code X20. The organization reported total revenue of $1.8M and total assets of $1.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cullman Christian School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Cullman Christian School is a mid-size nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.2M |
| Total Expenses | $1.3M |
| Surplus / Deficit | $-92,025 |
| Total Assets | $1.2M |
| Total Liabilities | $888K |
| Net Assets | $280K |
| Operating Margin | -7.5% |
| Debt-to-Asset Ratio | 76.0% |
| Months of Reserves | 10.6 months |
Financial Health Grade: C
In 2023, Cullman Christian School reported a deficit of $92K with expenses exceeding revenue, holds 10.6 months of operating reserves (strong position), has a debt-to-asset ratio of 76.0% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Cullman Christian School's revenue has grown at a compound annual growth rate (CAGR) of 0.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +4.5% | +25.1% | +5.4% |
| 2022 | +18.0% | +0.9% | +64.8% |
| 2021 | +16.3% | +40.5% | +3.5% |
| 2020 | +57.4% | +16.3% | +26.7% |
| 2019 | -14.7% | +4.5% | -15.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1270 |
| 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 Cullman Christian School 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Cullman Christian School allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 $92K, with expenses exceeding revenue.
- Debt-to-asset ratio: 76.0%.
Executive Compensation Analysis
No officer compensation has been reported across all available filings, indicating that executive leadership is either unpaid or compensated through other means not disclosed as officer compensation, which is highly favorable for a nonprofit of its size with revenues fluctuating around $1 million annually.
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 Cullman Christian School's IRS 990 filings:
- Operational deficit in the most recent filing period (202307), with expenses exceeding revenue by $92,025.
- Significant increase in liabilities, reaching $888,197 in 2023, which represents a high proportion of total assets ($1,168,034).
Strengths
The following positive indicators were identified for Cullman Christian School:
- Consistent growth in assets over the past decade, from $474,088 in 2014 to $1,168,034 in 2023.
- No reported officer compensation across all 13 available filings, indicating efficient use of funds.
- Consistent filing of IRS Form 990s over 13 periods, demonstrating regulatory compliance and basic transparency.
Frequently Asked Questions about Cullman Christian School
Is Cullman Christian School a legitimate charity?
Cullman Christian School (EIN: 204832053) is a registered tax-exempt nonprofit based in Alabama. Our AI analysis gives it a Mission Score of 75/100. It has 13 years of IRS 990 filings on record. Total revenue: $1.8M. 2 red flags identified. 3 strengths noted. Financial health grade: C.
How does Cullman Christian School spend its money?
Cullman Christian School directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Cullman Christian School tax-deductible?
Cullman Christian School is registered as a tax-exempt nonprofit (EIN: 204832053). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Cullman Christian School CEO make?
Cullman Christian School's highest-compensated officer earns $1 annually. The organization reported $1.8M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Cullman Christian School's spending goes to programs?
Cullman Christian School directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Cullman Christian School compare to similar nonprofits?
With a transparency score of 75/100 (Good), Cullman Christian School is above average for NTEE category X20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Cullman Christian School located?
Cullman Christian School is headquartered in Cullman, Alabama and files with the IRS under EIN 204832053. It is classified under NTEE code X20.
How many years of IRS 990 filings does Cullman Christian School have?
Cullman Christian School 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 $1.8M in total revenue.
Is Cullman Christian School financially stable?
While the organization has grown its assets to $1,168,034 by 2023, it experienced an operational deficit of $92,025 in the 202307 period and has seen its liabilities increase significantly to $888,197. This suggests a need for careful financial management to ensure long-term stability.
How does Cullman Christian School manage its executive compensation?
Cullman Christian School reports 0% officer compensation across all 13 available filings, indicating that no salaries or other compensation are paid to its officers, which is a strong positive for resource allocation to its mission.
What is the trend in Cullman Christian School's revenue and expenses?
Revenue has generally increased over the decade, from $611,108 in 2014 to $1,232,328 in 2023. However, expenses have also risen, exceeding revenue in several periods, including 202307 ($1,324,353 expenses vs. $1,232,328 revenue) and 202107 ($1,049,083 expenses vs. $999,753 revenue).
Filing History
IRS 990 filing history for Cullman Christian School showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Cullman Christian School's revenue has grown by 1.9%, moving from $1.2M to $1.2M. Total assets increased by 174.4% over the same period, from $426K to $1.2M. Total functional expenses rose by 67.2%, from $792K to $1.3M. In its most recent filing year (2023), Cullman Christian School reported a deficit of $92K, with expenses exceeding revenue. The organization holds $888K in liabilities against $1.2M in assets (debt-to-asset ratio: 76.0%), resulting in net assets of $280K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.2M | $1.3M | $1.2M | $888K | — | View 990 |
| 2022 | $1.2M | $1.1M | $1.1M | $681K | — | View 990 |
| 2021 | $1000K | $1.0M | $672K | $563K | — | View 990 |
| 2020 | $860K | $747K | $650K | $485K | — | — |
| 2019 | $546K | $642K | $513K | $461K | — | View 990 |
| 2018 | $640K | $614K | $610K | $462K | — | View 990 |
| 2017 | $722K | $690K | $604K | $482K | — | View 990 |
| 2016 | $737K | $661K | $634K | $544K | — | View 990 |
| 2015 | $524K | $742K | $522K | $509K | — | View 990 |
| 2014 | $611K | $620K | $474K | $371K | — | View 990 |
| 2013 | $587K | $567K | $476K | $364K | — | View 990 |
| 2012 | $472K | $561K | $427K | $264K | — | View 990 |
| 2011 | $1.2M | $792K | $426K | $174K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.2M, expenses of $1.3M, and assets of $1.2M (revenue +4.5% year-over-year).
- 2022: Revenue of $1.2M, expenses of $1.1M, and assets of $1.1M (revenue +18.0% year-over-year).
- 2021: Revenue of $1000K, expenses of $1.0M, and assets of $672K (revenue +16.3% year-over-year).
- 2020: Revenue of $860K, expenses of $747K, and assets of $650K (revenue +57.4% year-over-year).
- 2019: Revenue of $546K, expenses of $642K, and assets of $513K (revenue -14.7% year-over-year).
- 2018: Revenue of $640K, expenses of $614K, and assets of $610K (revenue -11.3% year-over-year).
- 2017: Revenue of $722K, expenses of $690K, and assets of $604K (revenue -2.1% year-over-year).
- 2016: Revenue of $737K, expenses of $661K, and assets of $634K (revenue +40.6% year-over-year).
- 2015: Revenue of $524K, expenses of $742K, and assets of $522K (revenue -14.2% year-over-year).
- 2014: Revenue of $611K, expenses of $620K, and assets of $474K (revenue +4.0% year-over-year).
- 2013: Revenue of $587K, expenses of $567K, and assets of $476K (revenue +24.5% year-over-year).
- 2012: Revenue of $472K, expenses of $561K, and assets of $427K (revenue -61.0% year-over-year).
- 2011: Revenue of $1.2M, expenses of $792K, and assets of $426K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Cullman Christian School:
Data Sources and Methodology
This transparency report for Cullman Christian School 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.