Presbyterian Learning Center Of Lumberton
Presbyterian Learning Center of Lumberton shows consistent asset base and zero officer compensation, but reported a deficit in 2023.
EIN: 202312125 · Lumberton, NC · NTEE: B24 · Updated: 2026-03-28
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Presbyterian Learning Center Of Lumberton is mapped to EIN 202312125.
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| Metric | Value |
|---|---|
| Total Revenue | $747K |
| Total Expenses | $697K |
| Program Spending | 90% |
| CEO/Top Officer Pay | $600,000 |
| Net Assets | $558K |
| Transparency Score | 85/100 |
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Presbyterian Learning Center Of Lumberton Form 990, Revenue, CEO Pay, and IRS Filing Signals
Presbyterian Learning Center Of Lumberton 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 Presbyterian Learning Center Of Lumberton in one place.
Form 990 Filing Summary
13 filing years are available, with latest revenue of $662K and expenses of $697K.
Revenue and Expenses
Presbyterian Learning Center Of Lumberton reported $662K in revenue and $697K in expenses, a deficit of $35K.
Executive Compensation
Top officer compensation appears as $600,000 in the stored analysis, with context against revenue and expenses below.
Charity Score and Red Flags
85/100 mission score, 2 red flags, and 4 strengths are shown from structured and AI review.
Is Presbyterian Learning Center Of Lumberton Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
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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 | $628K (90%) |
Across stored filings, Presbyterian Learning Center Of Lumberton shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
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| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Some Concerns | Good filing record; 2 red flags identified |
| Mission spend | 90% to programs | Excellent |
| Financial durability | Grade B | 13 stored filing years |
| Peer context | Compare with Cccp Community Trust | North Carolina and Education context |
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Presbyterian Learning Center Of Lumberton directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Presbyterian Learning Center Of Lumberton
Presbyterian Learning Center Of Lumberton (EIN: 202312125) is a nonprofit organization based in Lumberton, NC, classified under NTEE code B24. The organization reported total revenue of $747K and total assets of $856K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Presbyterian Learning Center Of Lumberton's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Presbyterian Learning Center Of Lumberton is a small nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $662K |
| Total Expenses | $697K |
| Surplus / Deficit | $-35,000 |
| Total Assets | $902K |
| Total Liabilities | $344K |
| Net Assets | $558K |
| Operating Margin | -5.3% |
| Debt-to-Asset Ratio | 38.2% |
| Months of Reserves | 15.5 months |
Financial Health Grade: B
In 2023, Presbyterian Learning Center Of Lumberton reported a deficit of $35K with expenses exceeding revenue, holds 15.5 months of operating reserves (strong position), has a debt-to-asset ratio of 38.2% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Presbyterian Learning Center Of Lumberton's revenue has grown at a compound annual growth rate (CAGR) of 2.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -2.1% | +14.9% | -6.0% |
| 2022 | +9.7% | +22.5% | +5.8% |
| 2021 | +3974.4% | +3.5% | +8.0% |
| 2020 | -96.5% | +10.1% | -0.1% |
| 2019 | +7.1% | -1.6% | -2.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| 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 Presbyterian Learning Center Of Lumberton 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: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Presbyterian Learning Center Of Lumberton allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% 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 $35K, with expenses exceeding revenue.
- Debt-to-asset ratio: 38.2%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that officers are not receiving direct salaries from the organization, which is highly unusual for an organization with revenues exceeding $600,000 and assets over $900,000.
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 Presbyterian Learning Center Of Lumberton's IRS 990 filings:
- Expenses exceeded revenue in the latest 2023 filing ($697,410 vs. $662,410), indicating a deficit.
- Significant revenue volatility observed in 2020, with revenue dropping to $15,138 from $429,337 in 2019.
Strengths
The following positive indicators were identified for Presbyterian Learning Center Of Lumberton:
- Consistent reporting of 0% officer compensation across all 13 filings, indicating strong resource allocation to mission.
- Demonstrated resilience in recovering from a significant revenue drop in 2020.
- Stable asset base, consistently around $850,000 - $950,000 in recent years.
- Long history of IRS 990 filings (13 filings), indicating good transparency and compliance.
Frequently Asked Questions about Presbyterian Learning Center Of Lumberton
Is Presbyterian Learning Center Of Lumberton a legitimate charity?
Presbyterian Learning Center Of Lumberton (EIN: 202312125) is a registered tax-exempt nonprofit based in North Carolina. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $747K. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does Presbyterian Learning Center Of Lumberton spend its money?
Presbyterian Learning Center Of Lumberton directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Presbyterian Learning Center Of Lumberton tax-deductible?
Presbyterian Learning Center Of Lumberton is registered as a tax-exempt nonprofit (EIN: 202312125). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Presbyterian Learning Center Of Lumberton CEO make?
Presbyterian Learning Center Of Lumberton's highest-compensated officer earns $600,000 annually. The organization reported $747K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
How does Presbyterian Learning Center Of Lumberton compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Presbyterian Learning Center Of Lumberton is above average for NTEE category B24 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Presbyterian Learning Center Of Lumberton located?
Presbyterian Learning Center Of Lumberton is headquartered in Lumberton, North Carolina and files with the IRS under EIN 202312125. It is classified under NTEE code B24.
How many years of IRS 990 filings does Presbyterian Learning Center Of Lumberton have?
Presbyterian Learning Center Of Lumberton has 13 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 $747K in total revenue.
Is Presbyterian Learning Center Of Lumberton financially stable?
The organization generally appears stable with consistent assets around $900,000. However, the 2023 filing reported expenses ($697,410) exceeding revenue ($662,410), indicating a deficit for that year, which warrants monitoring.
How does Presbyterian Learning Center Of Lumberton spend its money?
While a detailed breakdown isn't fully available, the organization consistently reports 0% officer compensation, suggesting a very high proportion of funds are directed towards program services and essential administrative functions, with no direct executive salaries.
What caused the significant revenue drop in 2020?
The data shows a sharp decline in revenue from $429,337 in 2019 to $15,138 in 2020. Without further context from the 990 filings, it's difficult to pinpoint the exact cause, but it could be related to the COVID-19 pandemic or a specific funding event.
Are there any concerns about executive compensation?
No, quite the opposite. The organization consistently reports 0% officer compensation, which is a strong positive indicator of resource allocation directly to the mission rather than executive salaries.
Filing History
IRS 990 filing history for Presbyterian Learning Center Of Lumberton showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Presbyterian Learning Center Of Lumberton's revenue has grown by 30.4%, moving from $508K to $662K. Total assets decreased by 22.4% over the same period, from $1.2M to $902K. Total functional expenses rose by 25.5%, from $556K to $697K. In its most recent filing year (2023), Presbyterian Learning Center Of Lumberton reported a deficit of $35K, with expenses exceeding revenue. The organization holds $344K in liabilities against $902K in assets (debt-to-asset ratio: 38.2%), resulting in net assets of $558K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $662K | $697K | $902K | $344K | — | View 990 |
| 2022 | $677K | $607K | $959K | $366K | — | View 990 |
| 2021 | $617K | $495K | $907K | $384K | — | View 990 |
| 2020 | $15K | $479K | $840K | $438K | — | View 990 |
| 2019 | $429K | $435K | $840K | $452K | — | View 990 |
| 2018 | $401K | $442K | $862K | $469K | — | View 990 |
| 2017 | $392K | $411K | $885K | $451K | — | View 990 |
| 2016 | $410K | $445K | $912K | $459K | — | View 990 |
| 2015 | $486K | $491K | $964K | $459K | — | View 990 |
| 2014 | $462K | $496K | $0 | $0 | — | View 990 |
| 2013 | $476K | $510K | $1.1M | $546K | — | View 990 |
| 2012 | $509K | $542K | $1.1M | $565K | — | View 990 |
| 2011 | $508K | $556K | $1.2M | $584K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $662K, expenses of $697K, and assets of $902K (revenue -2.1% year-over-year).
- 2022: Revenue of $677K, expenses of $607K, and assets of $959K (revenue +9.7% year-over-year).
- 2021: Revenue of $617K, expenses of $495K, and assets of $907K (revenue +3974.4% year-over-year).
- 2020: Revenue of $15K, expenses of $479K, and assets of $840K (revenue -96.5% year-over-year).
- 2019: Revenue of $429K, expenses of $435K, and assets of $840K (revenue +7.1% year-over-year).
- 2018: Revenue of $401K, expenses of $442K, and assets of $862K (revenue +2.3% year-over-year).
- 2017: Revenue of $392K, expenses of $411K, and assets of $885K (revenue -4.3% year-over-year).
- 2016: Revenue of $410K, expenses of $445K, and assets of $912K (revenue -15.7% year-over-year).
- 2015: Revenue of $486K, expenses of $491K, and assets of $964K (revenue +5.1% year-over-year).
- 2014: Revenue of $462K, expenses of $496K, and assets of $0 (revenue -2.9% year-over-year).
- 2013: Revenue of $476K, expenses of $510K, and assets of $1.1M (revenue -6.5% year-over-year).
- 2012: Revenue of $509K, expenses of $542K, and assets of $1.1M (revenue +0.2% year-over-year).
- 2011: Revenue of $508K, expenses of $556K, and assets of $1.2M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Presbyterian Learning Center Of Lumberton:
Data Sources and Methodology
This transparency report for Presbyterian Learning Center Of Lumberton 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.