Mt Jefferson Child Developmentcenter Inc

Mt Jefferson Child Developmentcenter Inc maintains operational stability with consistent revenue and no reported officer compensation.

EIN: 208556252 · Jefferson, NC · NTEE: P33 · Updated: 2026-03-28

$848KRevenue

$172KAssets

85/100Mission Score (Excellent)

P33

About Mt Jefferson Child Developmentcenter Inc

Mt Jefferson Child Developmentcenter Inc (EIN: 208556252) is a nonprofit organization based in Jefferson, NC, classified under NTEE code P33. The organization reported total revenue of $848K and total assets of $172K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Mt Jefferson Child Developmentcenter Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Mt Jefferson Child Developmentcenter Inc demonstrates consistent operational activity with revenues generally exceeding expenses, indicating a stable financial position over the past several years. For instance, in 2023, revenue was $853,357 against expenses of $846,626, showing a slight surplus. However, the organization's asset base is relatively low compared to its annual revenue, with assets at $28,011 in 2023 against $853,357 in revenue, suggesting limited reserves or significant reliance on immediate funding for operations. The liabilities have fluctuated, reaching $35,537 in 2022, which is notable given the asset levels.

The organization's spending efficiency appears to be focused on its mission, as indicated by the consistent 0% officer compensation across all reported periods, suggesting that a very high proportion of funds are directed towards program delivery rather than executive salaries. This is a strong indicator of program-centric spending. While specific breakdowns of program, administrative, and fundraising expenses are not provided in the summary data, the absence of officer compensation implies a lean administrative structure at the top.

In terms of transparency, the organization has a consistent filing history with 12 filings, which is a positive sign of compliance. The lack of officer compensation also simplifies the compensation aspect of transparency. However, without more detailed expense breakdowns, it's challenging to fully assess the efficiency of non-programmatic spending. The low asset base could be a concern for long-term sustainability or ability to weather unexpected financial challenges.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Mt Jefferson Child Developmentcenter Inc with a Mission Score of 85 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: 7%
programs: 90%
fundraising: 3%

According to IRS 990 filings, Mt Jefferson Child Developmentcenter Inc allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation from the organization. This suggests a highly volunteer-driven leadership or that compensation is covered by other means, allowing a greater proportion of funds to be directed 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 Mt Jefferson Child Developmentcenter Inc's IRS 990 filings:

Low asset base relative to annual revenue, potentially limiting financial resilience (e.g., $28,011 assets vs. $853,357 revenue in 2023).
Fluctuating liabilities, reaching $35,537 in 2022, which exceeded assets in that period ($19,586).

Strengths

The following positive indicators were identified for Mt Jefferson Child Developmentcenter Inc:

Consistent operational stability with revenues generally exceeding expenses.
Zero reported officer compensation across all filings, indicating a strong commitment to directing funds to programs.
Consistent IRS 990 filing history, demonstrating transparency and compliance.
Strong program focus implied by the absence of executive compensation.

Frequently Asked Questions about Mt Jefferson Child Developmentcenter Inc

How does Mt Jefferson Child Developmentcenter Inc manage to operate without officer compensation?

The filings consistently show 0% officer compensation, which could mean that executive leadership is entirely volunteer-based, compensated by a related entity, or that the roles are structured differently to avoid direct compensation from the organization's reported funds.

What is the organization's strategy for building its asset base, given its low levels relative to revenue?

With assets at $28,011 in 2023 against $853,357 in revenue, the organization appears to operate with minimal reserves. This suggests a 'spend-as-you-go' model, which might be efficient for immediate program delivery but could pose risks for long-term financial resilience or capital investments.

What are the specific breakdowns of program, administrative, and fundraising expenses?

The provided summary data does not detail the specific percentages for program, administrative, and fundraising expenses. A deeper dive into the full IRS 990 forms would be necessary to ascertain these figures, though the 0% officer compensation suggests a strong program focus.

Filing History

IRS 990 filing history for Mt Jefferson Child Developmentcenter Inc showing financial trends over 12 years of public records:

Over 12 years of IRS 990 filings (2012–2023), Mt Jefferson Child Developmentcenter Inc's revenue has grown by 31.8%, moving from $647K to $853K. Total assets decreased by 3.3% over the same period, from $29K to $28K. Total functional expenses rose by 33.7%, from $633K to $847K. In its most recent filing year (2023), Mt Jefferson Child Developmentcenter Inc reported a surplus of $7K, with revenue exceeding expenses. The organization holds $29K in liabilities against $28K in assets (debt-to-asset ratio: 104.5%), resulting in net assets of $-1,267.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$853K	$847K	$28K	$29K	—	View 990
2022	$940K	$1.0M	$20K	$36K	—	View 990
2021	$833K	$828K	$86K	$9K	—	View 990
2020	$778K	$719K	$83K	$0	—	—
2019	$808K	$759K	$60K	$0	—	View 990
2018	$793K	$757K	$80K	$21K	—	View 990
2017	$801K	$758K	$69K	$46K	—	View 990
2015	$720K	$750K	$1K	$27K	—	View 990
2014	$393K	$401K	$16K	$12K	—	View 990
2014	$747K	$759K	$22K	$9K	—	View 990
2013	$659K	$651K	$36K	$10K	—	View 990
2012	$647K	$633K	$29K	$8K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $853K, expenses of $847K, and assets of $28K (revenue -9.2% year-over-year).
2022: Revenue of $940K, expenses of $1.0M, and assets of $20K (revenue +12.9% year-over-year).
2021: Revenue of $833K, expenses of $828K, and assets of $86K (revenue +7.0% year-over-year).
2020: Revenue of $778K, expenses of $719K, and assets of $83K (revenue -3.7% year-over-year).
2019: Revenue of $808K, expenses of $759K, and assets of $60K (revenue +1.9% year-over-year).
2018: Revenue of $793K, expenses of $757K, and assets of $80K (revenue -1.0% year-over-year).
2017: Revenue of $801K, expenses of $758K, and assets of $69K (revenue +11.3% year-over-year).
2015: Revenue of $720K, expenses of $750K, and assets of $1K (revenue +83.2% year-over-year).
2014: Revenue of $393K, expenses of $401K, and assets of $16K (revenue -47.4% year-over-year).
2014: Revenue of $747K, expenses of $759K, and assets of $22K (revenue +13.5% year-over-year).
2013: Revenue of $659K, expenses of $651K, and assets of $36K (revenue +1.8% year-over-year).
2012: Revenue of $647K, expenses of $633K, and assets of $29K.

Data Sources and Methodology

This transparency report for Mt Jefferson Child Developmentcenter 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.