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
| Metric | Value |
|---|---|
| Total Revenue | $682K |
| Total Expenses | $752K |
| Program Spending | 75% |
| Net Assets | $901K |
| Transparency Score | 55/100 |
Search Intent Cockpit
Nights Shield Form 990, Revenue, CEO Pay, and IRS Filing Signals
Nights Shield is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Nights Shield in one place.
Form 990 Filing Summary
12 filing years are available, with latest revenue of $727K and expenses of $752K.
Revenue and Expenses
Nights Shield reported $727K in revenue and $752K in expenses, a deficit of $25K.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
55/100 mission score, 3 red flags, and 2 strengths are shown from structured and AI review.
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 →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
| Program services | $564K (75%) |
Across stored filings, Nights Shield shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
Decision Cockpit
One-Stop Donor, Research, and Peer Context Hub
| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Some Concerns | Good filing record; 3 red flags identified |
| Mission spend | 75% to programs | Excellent |
| Financial durability | Grade B | 12 stored filing years |
| Peer context | Compare with Shorefront | Illinois and Category L context |
Trust Check
Review legitimacy, deductibility, red flags, and filing consistency.
Open charity check →Peer Benchmark
Compare against real state and category peers.
Compare with Shorefront →All Illinois nonprofits
All Category L
Local and Sector Spokes
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W Frankfort, IL nonprofitsCategory L in Illinois
Human Services in Illinois
Follow the Money
Jump into spending, compensation, rankings, and filing-year evidence.
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Keep the Investigation Moving
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.
Organization Overview
Nights Shield is a small nonprofit that has been operating for 20 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of -3.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $727K |
| Total Expenses | $752K |
| Surplus / Deficit | $-24,566 |
| Total Assets | $983K |
| Total Liabilities | $82K |
| Net Assets | $901K |
| Operating Margin | -3.4% |
| Debt-to-Asset Ratio | 8.3% |
| Months of Reserves | 15.7 months |
Financial Health Grade: B
In 2023, Nights Shield reported a deficit of $25K with expenses exceeding revenue, holds 15.7 months of operating reserves (strong position), has a debt-to-asset ratio of 8.3% (very low leverage).
Financial Trends
Over 12 years of filings (2012–2023), Nights Shield's revenue has declined at a compound annual growth rate (CAGR) of -3.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +39.9% | +11.8% | +1.3% |
| 2022 | +30.5% | +62.7% | -11.3% |
| 2021 | -26.7% | -42.9% | -9.2% |
| 2020 | +222.6% | +35.5% | -6.5% |
| 2019 | -51.9% | -28.8% | -22.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
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 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.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $25K, with expenses exceeding revenue.
- Debt-to-asset ratio: 8.3%.
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?
Nights Shield (EIN: 204615896) is a registered tax-exempt nonprofit based in Illinois. Our AI analysis gives it a Mission Score of 55/100. It has 12 years of IRS 990 filings on record. Total revenue: $682K. 3 red flags identified. 2 strengths noted. Financial health grade: B.
How does Nights Shield spend its money?
Nights Shield directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
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.
What percentage of Nights Shield's spending goes to programs?
Nights Shield directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Nights Shield compare to similar nonprofits?
With a transparency score of 55/100 (Fair), Nights Shield is near average for NTEE category L99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Nights Shield located?
Nights Shield is headquartered in W Frankfort, Illinois and files with the IRS under EIN 204615896. It is classified under NTEE code L99.
How many years of IRS 990 filings does Nights Shield have?
Nights Shield 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 $682K in total revenue.
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.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Nights Shield:
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.