Dayton Business Technology High School
Dayton Business Technology High School shows stable revenue but recent deficit and increasing liabilities.
EIN: 204607204 · Dayton, OH · NTEE: B25 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.0M |
| Total Expenses | $1.6M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $1 |
| Net Assets | $1.2M |
| Transparency Score | 80/100 |
Is Dayton Business Technology High School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Dayton Business Technology High School directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Dayton Business Technology High School
Dayton Business Technology High School (EIN: 204607204) is a nonprofit organization based in Dayton, OH, classified under NTEE code B25. The organization reported total revenue of $2.0M and total assets of $3.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Dayton Business Technology High School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Dayton Business Technology High School is a mid-size nonprofit that has been operating for 18 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of 0.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.5M |
| Total Expenses | $1.6M |
| Surplus / Deficit | $-100,706 |
| Total Assets | $3.1M |
| Total Liabilities | $1.9M |
| Net Assets | $1.2M |
| Operating Margin | -6.7% |
| Debt-to-Asset Ratio | 61.1% |
| Months of Reserves | 22.9 months |
Financial Health Grade: C
In 2023, Dayton Business Technology High School reported a deficit of $101K with expenses exceeding revenue, holds 22.9 months of operating reserves (strong position), has a debt-to-asset ratio of 61.1% (high leverage).
Financial Trends
Over 12 years of filings (2012–2023), Dayton Business Technology High School's revenue has grown at a compound annual growth rate (CAGR) of 0.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +4.1% | +38.8% | +5.8% |
| 2022 | -5.2% | -4.4% | +211.9% |
| 2021 | -7.7% | -5.5% | +51.6% |
| 2020 | +22.9% | +2.6% | -76.8% |
| 2019 | -12.1% | +69.2% | -7.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2008 |
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 Dayton Business Technology High School with a Mission Score of 80 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: 85%
- fundraising: 5%
According to IRS 990 filings, Dayton Business Technology High 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 $101K, with expenses exceeding revenue.
- Debt-to-asset ratio: 61.1%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that officers are either uncompensated or compensated through non-officer categories, which is highly favorable for an organization of its size with revenues consistently over $1 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 Dayton Business Technology High School's IRS 990 filings:
- Expenses ($1,610,359) exceeded revenue ($1,509,653) in the most recent 202306 filing period.
- Significant and rapid increase in liabilities from $0 in 202106 to $1,872,551 in 202306 without clear explanation in the summary data.
Strengths
The following positive indicators were identified for Dayton Business Technology High School:
- Consistent filing of IRS Form 990s over 12 periods, indicating transparency.
- Reported 0% officer compensation across all available filings, suggesting efficient use of funds at the leadership level.
- Generally stable revenue generation, consistently above $1.3 million annually.
- Significant asset growth from $929,272 in 202106 to $3,067,120 in 202306.
Frequently Asked Questions about Dayton Business Technology High School
Is Dayton Business Technology High School a legitimate charity?
Dayton Business Technology High School (EIN: 204607204) is a registered tax-exempt nonprofit based in Ohio. Our AI analysis gives it a Mission Score of 80/100. It has 12 years of IRS 990 filings on record. Total revenue: $2.0M. 2 red flags identified. 4 strengths noted. Financial health grade: C.
How does Dayton Business Technology High School spend its money?
Dayton Business Technology High School directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Dayton Business Technology High School tax-deductible?
Dayton Business Technology High School is registered as a tax-exempt nonprofit (EIN: 204607204). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Dayton Business Technology High School CEO make?
Dayton Business Technology High School's highest-compensated officer earns $1 annually. The organization reported $2.0M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Dayton Business Technology High School's spending goes to programs?
Dayton Business Technology High School directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Dayton Business Technology High School compare to similar nonprofits?
With a transparency score of 80/100 (Excellent), Dayton Business Technology High School is above average for NTEE category B25 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Dayton Business Technology High School located?
Dayton Business Technology High School is headquartered in Dayton, Ohio and files with the IRS under EIN 204607204. It is classified under NTEE code B25.
How many years of IRS 990 filings does Dayton Business Technology High School have?
Dayton Business Technology High School has 12 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 $2.0M in total revenue.
What caused the significant increase in liabilities from $0 in 202106 to $1,872,551 in 202306?
The provided data does not specify the nature of these liabilities, but such a rapid increase warrants investigation into whether they are related to capital projects, debt, or other financial obligations.
How does the organization manage to operate with 0% reported officer compensation?
This could indicate a volunteer leadership structure, or that compensation for key personnel is categorized differently within the 990, such as staff salaries rather than officer compensation.
What is the detailed breakdown of program vs. administrative expenses within the total expenses?
The provided summary data does not offer this level of detail; a full review of the IRS Form 990, Part IX, Statement of Functional Expenses, would be necessary.
Filing History
IRS 990 filing history for Dayton Business Technology High School showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Dayton Business Technology High School's revenue has grown by 0.9%, moving from $1.5M to $1.5M. Total assets increased by 58.1% over the same period, from $1.9M to $3.1M. Total functional expenses rose by 6.8%, from $1.5M to $1.6M. In its most recent filing year (2023), Dayton Business Technology High School reported a deficit of $101K, with expenses exceeding revenue. The organization holds $1.9M in liabilities against $3.1M in assets (debt-to-asset ratio: 61.1%), resulting in net assets of $1.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.5M | $1.6M | $3.1M | $1.9M | — | View 990 |
| 2022 | $1.5M | $1.2M | $2.9M | $1.6M | — | View 990 |
| 2021 | $1.5M | $1.2M | $929K | $0 | — | View 990 |
| 2020 | $1.7M | $1.3M | $613K | $0 | — | View 990 |
| 2019 | $1.3M | $1.3M | $2.6M | $2.1M | — | View 990 |
| 2018 | $1.5M | $739K | $2.9M | $2.4M | — | View 990 |
| 2017 | $1.3M | $1.5M | $2.7M | $2.5M | — | View 990 |
| 2016 | $1.7M | $1.5M | $2.4M | $2.2M | — | View 990 |
| 2015 | $1.5M | $1.6M | $2.0M | $2.0M | — | View 990 |
| 2014 | $1.7M | $1.6M | $2.1M | $57K | — | View 990 |
| 2013 | $1.6M | $1.5M | $2.0M | $49K | — | View 990 |
| 2012 | $1.5M | $1.5M | $1.9M | $80K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.5M, expenses of $1.6M, and assets of $3.1M (revenue +4.1% year-over-year).
- 2022: Revenue of $1.5M, expenses of $1.2M, and assets of $2.9M (revenue -5.2% year-over-year).
- 2021: Revenue of $1.5M, expenses of $1.2M, and assets of $929K (revenue -7.7% year-over-year).
- 2020: Revenue of $1.7M, expenses of $1.3M, and assets of $613K (revenue +22.9% year-over-year).
- 2019: Revenue of $1.3M, expenses of $1.3M, and assets of $2.6M (revenue -12.1% year-over-year).
- 2018: Revenue of $1.5M, expenses of $739K, and assets of $2.9M (revenue +13.7% year-over-year).
- 2017: Revenue of $1.3M, expenses of $1.5M, and assets of $2.7M (revenue -22.3% year-over-year).
- 2016: Revenue of $1.7M, expenses of $1.5M, and assets of $2.4M (revenue +17.2% year-over-year).
- 2015: Revenue of $1.5M, expenses of $1.6M, and assets of $2.0M (revenue -12.0% year-over-year).
- 2014: Revenue of $1.7M, expenses of $1.6M, and assets of $2.1M (revenue +7.7% year-over-year).
- 2013: Revenue of $1.6M, expenses of $1.5M, and assets of $2.0M (revenue +4.4% year-over-year).
- 2012: Revenue of $1.5M, expenses of $1.5M, and assets of $1.9M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Dayton Business Technology High School:
Data Sources and Methodology
This transparency report for Dayton Business Technology High 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.