Nights Shield
Nights Shield faces persistent operating deficits and a significant decline in assets over recent years.
EIN: 204615896 · W Frankfort, IL · NTEE: L99 · Updated: 2026-03-28
Is Nights Shield Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Nights Shield directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Nights Shield
Nights Shield (EIN: 204615896) is a nonprofit organization based in W Frankfort, IL, classified under NTEE code L99. The organization reported total revenue of $682K and total assets of $861K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Nights Shield's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Nights Shield with a Mission Score of 55 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Nights Shield allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Nights Shield consistently reports 0% officer compensation across all available filings, indicating that no salaries or benefits are paid to its officers, which is a strong positive for resource allocation and donor trust.
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 Nights Shield's IRS 990 filings:
- Consistent operating deficits (expenses exceeding revenue) over multiple years, such as -$24,566 in 2023 and -$153,095 in 2022.
- Significant decline in total assets from $2,061,975 in 2017 to $983,016 in 2023, indicating a depletion of reserves.
- Decreasing revenue trend from over $1 million in earlier periods to $727,426 in 2023, impacting financial stability.
Strengths
The following positive indicators were identified for Nights Shield:
- Consistent reporting of 0% officer compensation across all available filings, indicating no executive pay.
- Relatively low liabilities compared to assets, suggesting manageable debt levels despite financial challenges (e.g., $81,587 liabilities vs. $983,016 assets in 2023).
Frequently Asked Questions about Nights Shield
Is Nights Shield a legitimate charity?
Based on AI analysis of IRS 990 filings, Nights Shield (EIN: 204615896) some concerns. Mission Score: 55/100. 3 red flags identified, 2 strengths noted.
How does Nights Shield spend its money?
Nights Shield directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Nights Shield tax-deductible?
Nights Shield is registered as a tax-exempt nonprofit (EIN: 204615896). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Nights Shield financially sustainable given its consistent operating deficits?
The organization has consistently reported expenses exceeding revenue for several years (e.g., -$24,566 in 2023, -$153,095 in 2022), leading to a significant decline in assets from over $2 million in 2017 to $983,016 in 2023. This trend raises concerns about long-term financial sustainability.
What caused the substantial decline in assets from 2017 to 2023?
Assets have decreased from $2,061,975 in 2017 to $983,016 in 2023. This decline is primarily attributable to the organization consistently spending more than it earns, as evidenced by the recurring negative net income figures in its annual filings.
How does Nights Shield cover its operational shortfalls?
With expenses frequently exceeding revenue, Nights Shield appears to be covering its operational shortfalls by drawing down its existing assets or incurring liabilities. For example, in 2022, expenses were $672,912 while revenue was $519,817, resulting in a deficit that would need to be covered by reserves.
What is the trend in Nights Shield's revenue generation?
Nights Shield's revenue has shown a declining trend from over $1 million in earlier years (e.g., $1,174,801 in 2016) to $727,426 in 2023, with some fluctuations. This decrease in income contributes to the organization's financial challenges.
Filing History
IRS 990 filing history for Nights Shield showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Nights Shield's revenue has declined by 34.5%, moving from $1.1M to $727K. Total assets decreased by 29.9% over the same period, from $1.4M to $983K. Total functional expenses fell by 31.2%, from $1.1M to $752K. In its most recent filing year (2023), Nights Shield reported a deficit of $25K, with expenses exceeding revenue. The organization holds $82K in liabilities against $983K in assets (debt-to-asset ratio: 8.3%), resulting in net assets of $901K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $727K | $752K | $983K | $82K | — | — |
| 2022 | $520K | $673K | $971K | $44K | — | View 990 |
| 2021 | $398K | $414K | $1.1M | $15K | — | View 990 |
| 2020 | $543K | $724K | $1.2M | $111K | — | View 990 |
| 2019 | $168K | $534K | $1.3M | $14K | — | View 990 |
| 2018 | $350K | $751K | $1.7M | $16K | — | View 990 |
| 2017 | $1.1M | $964K | $2.1M | $21K | — | View 990 |
| 2016 | $1.2M | $1.0M | $2.0M | $50K | — | View 990 |
| 2015 | $1.2M | $1.1M | $1.8M | $52K | — | View 990 |
| 2014 | $1.2M | $1.0M | $1.7M | $85K | — | View 990 |
| 2013 | $1.2M | $1.0M | $1.5M | $84K | — | View 990 |
| 2012 | $1.1M | $1.1M | $1.4M | $80K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $727K, expenses of $752K, and assets of $983K (revenue +39.9% year-over-year).
- 2022: Revenue of $520K, expenses of $673K, and assets of $971K (revenue +30.5% year-over-year).
- 2021: Revenue of $398K, expenses of $414K, and assets of $1.1M (revenue -26.7% year-over-year).
- 2020: Revenue of $543K, expenses of $724K, and assets of $1.2M (revenue +222.6% year-over-year).
- 2019: Revenue of $168K, expenses of $534K, and assets of $1.3M (revenue -51.9% year-over-year).
- 2018: Revenue of $350K, expenses of $751K, and assets of $1.7M (revenue -67.4% year-over-year).
- 2017: Revenue of $1.1M, expenses of $964K, and assets of $2.1M (revenue -8.6% year-over-year).
- 2016: Revenue of $1.2M, expenses of $1.0M, and assets of $2.0M (revenue -3.2% year-over-year).
- 2015: Revenue of $1.2M, expenses of $1.1M, and assets of $1.8M (revenue +1.6% year-over-year).
- 2014: Revenue of $1.2M, expenses of $1.0M, and assets of $1.7M (revenue +1.6% year-over-year).
- 2013: Revenue of $1.2M, expenses of $1.0M, and assets of $1.5M (revenue +5.9% year-over-year).
- 2012: Revenue of $1.1M, expenses of $1.1M, and assets of $1.4M.
Data Sources and Methodology
This transparency report for Nights Shield 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.