North American Council For Online Learning

North American Council For Online Learning faces significant and persistent operating deficits amid declining revenue.

EIN: 200310109 · Arlington, VA · NTEE: B03 · Updated: 2026-03-28

$3.2MRevenue
$5.0MAssets
55/100Mission Score (Fair)
B03

Is North American Council For Online Learning Legit?

Some Concerns

GoodFiling Consistency
GoodSpending Efficiency
ModerateTransparency
3 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

North American Council For Online Learning directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.

About North American Council For Online Learning

North American Council For Online Learning (EIN: 200310109) is a nonprofit organization based in Arlington, VA, classified under NTEE code B03. The organization reported total revenue of $3.2M and total assets of $5.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of North American Council For Online Learning's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

22Years Operating
Mid-SizeSize Classification
13Years of Filings
MixedRevenue Trajectory

North American Council For Online Learning is a mid-size nonprofit that has been operating for 22 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -4.9%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$1.5M
Total Expenses$2.8M
Surplus / Deficit$-1,259,162
Total Assets$5.8M
Total Liabilities$747K
Net Assets$5.0M
Operating Margin-83.3%
Debt-to-Asset Ratio12.9%
Months of Reserves25.0 months

Financial Health Grade: B

In 2023, North American Council For Online Learning reported a deficit of $1.3M with expenses exceeding revenue, holds 25.0 months of operating reserves (strong position), has a debt-to-asset ratio of 12.9% (very low leverage).

Financial Trends

Over 13 years of filings (2011–2023), North American Council For Online Learning's revenue has declined at a compound annual growth rate (CAGR) of -4.9%.

YearRevenue ChangeExpense ChangeAsset Change
2023+150.8%+26.3%-10.3%
2022-72.4%-0.9%-22.0%
2021-45.3%-49.3%+2.8%
2020-22.0%-10.8%-3.3%
2019+82.6%-1.3%+1.4%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2004

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

The North American Council For Online Learning (NACFOL) exhibits a concerning trend of declining revenue and increasing deficits in recent years, raising questions about its long-term financial sustainability. In fiscal year 2023, the organization reported revenue of $1,510,880 against expenses of $2,770,042, resulting in a significant deficit. This follows a similar pattern in 2022, where revenue was $602,373 and expenses were $2,193,892. While assets remain substantial at $5,781,934 in 2023, the consistent operational losses are eroding these reserves. The organization's transparency appears strong regarding executive compensation, as no officer compensation has been reported across all available filings. The spending efficiency is difficult to fully assess without a detailed breakdown of program, administrative, and fundraising expenses from the provided data. However, the consistent and substantial deficits suggest that current spending levels are not sustainable given the declining revenue. The significant drop in revenue from a peak of $11,412,419 in 2017 to $1,510,880 in 2023 indicates a major shift in funding or operational model that warrants further investigation. The organization's ability to manage its expenses in line with its reduced income will be critical for its future viability. Overall, while NACFOL demonstrates transparency in executive compensation, its financial health is precarious due to persistent operating deficits and a sharp decline in revenue over the past several years. Potential donors and stakeholders should seek more detailed financial statements to understand the allocation of expenses and the strategy for addressing these financial challenges.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates North American Council For Online Learning 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

According to IRS 990 filings, North American Council For Online Learning allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$1.5MTotal Revenue
$2.8MTotal Expenses
$5.8MTotal Assets
$747KTotal Liabilities
$5.0MNet Assets

Executive Compensation Analysis

Executive compensation has consistently been reported as 0% across all available filings, indicating that the organization's leadership is either unpaid or compensated through other means not categorized as officer compensation, which is a notable aspect of its financial structure.

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 North American Council For Online Learning's IRS 990 filings:

Strengths

The following positive indicators were identified for North American Council For Online Learning:

Frequently Asked Questions about North American Council For Online Learning

Is North American Council For Online Learning a legitimate charity?

Based on AI analysis of IRS 990 filings, North American Council For Online Learning (EIN: 200310109) some concerns. Mission Score: 55/100. 3 red flags identified, 2 strengths noted.

How does North American Council For Online Learning spend its money?

North American Council For Online Learning directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to North American Council For Online Learning tax-deductible?

North American Council For Online Learning is registered as a tax-exempt nonprofit (EIN: 200310109). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

Is North American Council For Online Learning a good charity?

The financial data suggests caution. While the organization reports no officer compensation, it has experienced significant and consistent operating deficits in recent years (e.g., -$1,259,162 in 2023 and -$1,591,519 in 2022), alongside a sharp decline in revenue from $11.4M in 2017 to $1.5M in 2023. This raises concerns about its long-term financial stability and ability to sustain its programs.

What caused the dramatic drop in revenue from 2017 to 2023?

The provided data does not specify the exact causes. Revenue decreased from $11,412,419 in 2017 to $1,510,880 in 2023. This significant decline warrants further investigation into changes in funding sources, program scope, or operational model.

How does the organization plan to address its persistent operating deficits?

The filings show consistent expenses exceeding revenue, leading to deficits. For example, in 2023, expenses were $2,770,042 against revenue of $1,510,880. The data does not provide insight into the organization's strategy to return to financial solvency, which is a critical question for stakeholders.

Filing History

IRS 990 filing history for North American Council For Online Learning showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), North American Council For Online Learning's revenue has declined by 45.6%, moving from $2.8M to $1.5M. Total assets increased by 238.1% over the same period, from $1.7M to $5.8M. Total functional expenses rose by 14.5%, from $2.4M to $2.8M. In its most recent filing year (2023), North American Council For Online Learning reported a deficit of $1.3M, with expenses exceeding revenue. The organization holds $747K in liabilities against $5.8M in assets (debt-to-asset ratio: 12.9%), resulting in net assets of $5.0M.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $1.5M $2.8M $5.8M $747K
2022 $602K $2.2M $6.4M $189K View 990
2021 $2.2M $2.2M $8.3M $420K View 990
2020 $4.0M $4.4M $8.0M $166K View 990
2019 $5.1M $4.9M $8.3M $429K View 990
2018 $2.8M $5.0M $8.2M $538K View 990
2017 $11.4M $4.9M $10.6M $762K View 990
2016 $4.4M $4.4M $4.0M $1.3M View 990
2015 $4.4M $4.2M $3.7M $963K View 990
2014 $4.6M $3.8M $3.9M $1.3M View 990
2013 $3.6M $3.5M $2.7M $1.0M View 990
2012 $3.1M $2.4M $2.8M $1.1M View 990
2011 $2.8M $2.4M $1.7M $661K View 990

Year-by-Year Financial Summary

Data Sources and Methodology

This transparency report for North American Council For Online Learning 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.

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