Mercer School
Mercer School shows recent financial surplus after years of mixed results, operating with no executive compensation.
EIN: 202931688 · Las Cruces, NM · NTEE: B20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $149K |
| Total Expenses | $151K |
| Program Spending | 85% |
| Net Assets | $-27,756 |
| Transparency Score | 80/100 |
Is Mercer School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Mercer School directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Mercer School
Mercer School (EIN: 202931688) is a nonprofit organization based in Las Cruces, NM, classified under NTEE code B20. The organization reported total revenue of $149K and total assets of $4K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Mercer School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Mercer School is a small nonprofit that has been operating for 11 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $172K |
| Total Expenses | $151K |
| Surplus / Deficit | +$21K |
| Total Assets | $9K |
| Total Liabilities | $37K |
| Net Assets | $-27,756 |
| Operating Margin | 11.9% |
| Debt-to-Asset Ratio | 404.5% |
| Months of Reserves | 0.7 months |
Financial Health Grade: B
In 2023, Mercer School reported a surplus of $21K with revenue exceeding expenses, holds 0.7 months of operating reserves (limited), has a debt-to-asset ratio of 404.5% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Mercer School's revenue has grown at a compound annual growth rate (CAGR) of 5.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +17.5% | +2.7% | +394.3% |
| 2022 | +18.3% | +13.1% | +36.0% |
| 2021 | -8.6% | +1.3% | -52.4% |
| 2020 | -9.8% | -15.9% | +104.6% |
| 2019 | +0.7% | +0.9% | -23.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2015 |
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 Mercer 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, Mercer 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 surplus of $21K, with revenue exceeding expenses.
- Debt-to-asset ratio: 404.5%.
Executive Compensation Analysis
Mercer School consistently reports 0% officer compensation across all available filings, indicating that its leadership is entirely volunteer-based, which is highly commendable for a nonprofit of its size.
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 Mercer School's IRS 990 filings:
- Recurring years where expenses exceed revenue, indicating potential financial instability.
- Significant increase in liabilities over the past decade, reaching $36,870 in 2023, which could signal reliance on debt.
- Low asset base relative to annual expenses, potentially limiting long-term financial resilience.
Strengths
The following positive indicators were identified for Mercer School:
- Consistent 0% officer compensation, demonstrating strong commitment to mission and volunteer leadership.
- Long history of IRS 990 filings (13 periods), indicating good transparency and compliance.
- Recent positive net income in 2023 ($171,771 revenue vs. $151,257 expenses), showing improved financial performance.
- Consistent operational scale, indicating a stable presence in the community.
Frequently Asked Questions about Mercer School
Is Mercer School a legitimate charity?
Mercer School (EIN: 202931688) is a registered tax-exempt nonprofit based in New Mexico. Our AI analysis gives it a Mission Score of 80/100. It has 13 years of IRS 990 filings on record. Total revenue: $149K. 3 red flags identified. 4 strengths noted. Financial health grade: B.
How does Mercer School spend its money?
Mercer School directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Mercer School tax-deductible?
Mercer School is registered as a tax-exempt nonprofit (EIN: 202931688). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Mercer School's spending goes to programs?
Mercer School directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Mercer School compare to similar nonprofits?
With a transparency score of 80/100 (Excellent), Mercer School is above average for NTEE category B20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Mercer School located?
Mercer School is headquartered in Las Cruces, New Mexico and files with the IRS under EIN 202931688. It is classified under NTEE code B20.
How many years of IRS 990 filings does Mercer School have?
Mercer 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 $149K in total revenue.
What is the primary cause of Mercer School's fluctuating net income?
The data shows several years where expenses exceeded revenue (e.g., 2022, 2021, 2019, 2018, 2017, 2016, 2014), while other years showed surpluses (e.g., 2023, 2020, 2015). This fluctuation suggests inconsistent revenue streams or variable operational costs that are not always matched by incoming funds.
Why have Mercer School's liabilities increased significantly over the past decade?
Liabilities grew from $38,017 in 2014 to $36,870 in 2023, with a peak of $50,114 in 2022. This trend, especially when assets remain relatively low, could indicate reliance on loans, deferred payments, or unpaid obligations, which warrants further investigation into the nature of these liabilities.
How does Mercer School manage to operate with such low assets?
The organization consistently reports very low asset figures, often below $10,000, and as low as $1 in 2014. This suggests a lean operational model, potentially renting facilities, relying heavily on in-kind donations, or having minimal capital expenditures, which can be efficient but also limits financial resilience.
Filing History
IRS 990 filing history for Mercer School showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Mercer School's revenue has grown by 84.4%, moving from $93K to $172K. Total functional expenses rose by 60.8%, from $94K to $151K. In its most recent filing year (2023), Mercer School reported a surplus of $21K, with revenue exceeding expenses. The organization holds $37K in liabilities against $9K in assets (debt-to-asset ratio: 404.5%), resulting in net assets of $-27,756.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $172K | $151K | $9K | $37K | — | View 990 |
| 2022 | $146K | $147K | $2K | $50K | — | View 990 |
| 2021 | $124K | $130K | $1K | $49K | — | View 990 |
| 2020 | $135K | $128K | $3K | $44K | — | — |
| 2019 | $150K | $153K | $1K | $49K | — | View 990 |
| 2018 | $149K | $151K | $2K | $46K | — | View 990 |
| 2017 | $142K | $170K | $186 | $42K | — | — |
| 2016 | $142K | $153K | $776 | $15K | — | View 990 |
| 2015 | $155K | $123K | $640 | $4K | — | View 990 |
| 2014 | $108K | $135K | $1 | $38K | — | View 990 |
| 2013 | $88K | $91K | $1 | $11K | — | View 990 |
| 2012 | $101K | $102K | $1 | $8K | — | View 990 |
| 2011 | $93K | $94K | $0 | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $172K, expenses of $151K, and assets of $9K (revenue +17.5% year-over-year).
- 2022: Revenue of $146K, expenses of $147K, and assets of $2K (revenue +18.3% year-over-year).
- 2021: Revenue of $124K, expenses of $130K, and assets of $1K (revenue -8.6% year-over-year).
- 2020: Revenue of $135K, expenses of $128K, and assets of $3K (revenue -9.8% year-over-year).
- 2019: Revenue of $150K, expenses of $153K, and assets of $1K (revenue +0.7% year-over-year).
- 2018: Revenue of $149K, expenses of $151K, and assets of $2K (revenue +4.7% year-over-year).
- 2017: Revenue of $142K, expenses of $170K, and assets of $186 (revenue +0.0% year-over-year).
- 2016: Revenue of $142K, expenses of $153K, and assets of $776 (revenue -8.4% year-over-year).
- 2015: Revenue of $155K, expenses of $123K, and assets of $640 (revenue +43.6% year-over-year).
- 2014: Revenue of $108K, expenses of $135K, and assets of $1 (revenue +23.4% year-over-year).
- 2013: Revenue of $88K, expenses of $91K, and assets of $1 (revenue -13.0% year-over-year).
- 2012: Revenue of $101K, expenses of $102K, and assets of $1 (revenue +8.1% year-over-year).
- 2011: Revenue of $93K, expenses of $94K, and assets of $0.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Mercer School:
Data Sources and Methodology
This transparency report for Mercer 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.