Montessori Learning Center Inc
Montessori Learning Center Inc. faces recent operating deficits despite consistent revenue and zero reported officer compensation.
EIN: 20335895 · Pembroke, NH · NTEE: B21Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $481K |
| Total Expenses | $606K |
| Program Spending | 85% |
| Net Assets | $178K |
| Transparency Score | 80/100 |
Is Montessori Learning Center Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Montessori Learning Center Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Montessori Learning Center Inc
Montessori Learning Center Inc (EIN: 20335895) is a nonprofit organization based in Pembroke, NH, classified under NTEE code B21Z. The organization reported total revenue of $481K and total assets of $75K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Montessori Learning Center Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Montessori Learning Center Inc is a small nonprofit that has been operating for 47 years, with 12 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $511K |
| Total Expenses | $606K |
| Surplus / Deficit | $-94,907 |
| Total Assets | $249K |
| Total Liabilities | $71K |
| Net Assets | $178K |
| Operating Margin | -18.6% |
| Debt-to-Asset Ratio | 28.3% |
| Months of Reserves | 4.9 months |
Financial Health Grade: B
In 2023, Montessori Learning Center Inc reported a deficit of $95K with expenses exceeding revenue, holds 4.9 months of operating reserves (adequate), has a debt-to-asset ratio of 28.3% (moderate leverage).
Financial Trends
Over 12 years of filings (2011–2023), Montessori Learning Center Inc's revenue has grown at a compound annual growth rate (CAGR) of 2.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -1.0% | +9.4% | -8.9% |
| 2022 | -5.1% | +24.1% | -28.8% |
| 2021 | -2.6% | -13.6% | +23.8% |
| 2020 | +18.2% | -3.2% | +5.3% |
| 2019 | -21.7% | +2.3% | -10.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1979 |
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 Montessori Learning Center Inc 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, Montessori Learning Center Inc 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 $95K, with expenses exceeding revenue.
- Debt-to-asset ratio: 28.3%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's officers are either unpaid volunteers or compensated through non-officer categories, which is highly favorable for donor perception and resource allocation to programs.
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 Montessori Learning Center Inc's IRS 990 filings:
- Expenses exceeding revenue in recent years (e.g., $605,722 expenses vs. $510,815 revenue in 2023)
- Decline in total assets from $383,733 in 2021 to $249,007 in 2023
- Significant increase in liabilities from $0 in 2022 to $70,525 in 2023
Strengths
The following positive indicators were identified for Montessori Learning Center Inc:
- Consistent reporting of 0% officer compensation, indicating efficient use of funds for mission.
- Stable revenue stream over the past decade, demonstrating consistent support.
- Strong program focus, as implied by the NTEE code and general operational spending.
Frequently Asked Questions about Montessori Learning Center Inc
Is Montessori Learning Center Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Montessori Learning Center Inc (EIN: 20335895) some concerns. Mission Score: 80/100. 3 red flags identified, 3 strengths noted.
How does Montessori Learning Center Inc spend its money?
Montessori Learning Center Inc directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Montessori Learning Center Inc tax-deductible?
Montessori Learning Center Inc is registered as a tax-exempt nonprofit (EIN: 20335895). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Montessori Learning Center Inc's spending goes to programs?
Montessori Learning Center Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Montessori Learning Center Inc compare to similar nonprofits?
With a transparency score of 80/100 (Excellent), Montessori Learning Center Inc is above average for NTEE category B21Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Montessori Learning Center Inc located?
Montessori Learning Center Inc is headquartered in Pembroke, New Hampshire and files with the IRS under EIN 20335895. It is classified under NTEE code B21Z.
How many years of IRS 990 filings does Montessori Learning Center Inc have?
Montessori Learning Center Inc 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 $481K in total revenue.
Is Montessori Learning Center Inc. financially stable given recent operating deficits?
While the organization has a history of stable revenue, the 2023 and 2022 filings show expenses exceeding revenue ($605,722 vs. $510,815 in 2023; $553,580 vs. $516,036 in 2022), leading to a decline in assets. This trend suggests a need for careful financial management to ensure long-term stability.
How does the organization fund its operations without officer compensation?
The consistent reporting of 0% officer compensation implies that leadership may be volunteer-based or compensated through other means not classified as officer compensation. This allows a greater proportion of funds to be directed towards program services.
What caused the increase in liabilities from $0 in 2022 to $70,525 in 2023?
The sudden increase in liabilities in the 2023 filing warrants further investigation to understand its nature and potential impact on the organization's financial health.
Filing History
IRS 990 filing history for Montessori Learning Center Inc showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2023), Montessori Learning Center Inc's revenue has grown by 37.1%, moving from $372K to $511K. Total assets decreased by 20.8% over the same period, from $315K to $249K. Total functional expenses rose by 47.3%, from $411K to $606K. In its most recent filing year (2023), Montessori Learning Center Inc reported a deficit of $95K, with expenses exceeding revenue. The organization holds $71K in liabilities against $249K in assets (debt-to-asset ratio: 28.3%), resulting in net assets of $178K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $511K | $606K | $249K | $71K | — | View 990 |
| 2022 | $516K | $554K | $273K | $0 | — | View 990 |
| 2021 | $544K | $446K | $384K | $73K | — | View 990 |
| 2020 | $558K | $516K | $310K | $97K | — | View 990 |
| 2019 | $472K | $533K | $294K | $123K | — | View 990 |
| 2018 | $603K | $521K | $329K | $95K | — | View 990 |
| 2016 | $590K | $553K | $308K | $165K | — | View 990 |
| 2015 | $482K | $452K | $208K | $102K | — | View 990 |
| 2014 | $448K | $430K | $175K | $99K | — | View 990 |
| 2013 | $376K | $385K | $131K | $72K | — | View 990 |
| 2012 | $371K | $376K | $104K | $36K | — | View 990 |
| 2011 | $372K | $411K | $315K | $241K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $511K, expenses of $606K, and assets of $249K (revenue -1.0% year-over-year).
- 2022: Revenue of $516K, expenses of $554K, and assets of $273K (revenue -5.1% year-over-year).
- 2021: Revenue of $544K, expenses of $446K, and assets of $384K (revenue -2.6% year-over-year).
- 2020: Revenue of $558K, expenses of $516K, and assets of $310K (revenue +18.2% year-over-year).
- 2019: Revenue of $472K, expenses of $533K, and assets of $294K (revenue -21.7% year-over-year).
- 2018: Revenue of $603K, expenses of $521K, and assets of $329K (revenue +2.3% year-over-year).
- 2016: Revenue of $590K, expenses of $553K, and assets of $308K (revenue +22.4% year-over-year).
- 2015: Revenue of $482K, expenses of $452K, and assets of $208K (revenue +7.6% year-over-year).
- 2014: Revenue of $448K, expenses of $430K, and assets of $175K (revenue +19.1% year-over-year).
- 2013: Revenue of $376K, expenses of $385K, and assets of $131K (revenue +1.4% year-over-year).
- 2012: Revenue of $371K, expenses of $376K, and assets of $104K (revenue -0.5% year-over-year).
- 2011: Revenue of $372K, expenses of $411K, and assets of $315K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Montessori Learning Center Inc:
Data Sources and Methodology
This transparency report for Montessori Learning Center Inc 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.