St Luke Community Christian Center
St Luke Community Christian Center faces persistent operating deficits and declining assets.
EIN: 204229999 · Wellington, MO · NTEE: P12 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $162K |
| Total Expenses | $287K |
| Program Spending | 70% |
| CEO/Top Officer Pay | $5 |
| Net Assets | $4.9M |
| Transparency Score | 45/100 |
Is St Luke Community Christian Center Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
St Luke Community Christian Center directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About St Luke Community Christian Center
St Luke Community Christian Center (EIN: 204229999) is a nonprofit organization based in Wellington, MO, classified under NTEE code P12. The organization reported total revenue of $162K and total assets of $5.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of St Luke Community Christian Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
St Luke Community Christian Center 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 -13.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $172K |
| Total Expenses | $287K |
| Surplus / Deficit | $-115,213 |
| Total Assets | $5.0M |
| Total Liabilities | $91K |
| Net Assets | $4.9M |
| Operating Margin | -67.0% |
| Debt-to-Asset Ratio | 1.8% |
| Months of Reserves | 209.6 months |
Financial Health Grade: B
In 2023, St Luke Community Christian Center reported a deficit of $115K with expenses exceeding revenue, holds 209.6 months of operating reserves (strong position), has a debt-to-asset ratio of 1.8% (very low leverage).
Financial Trends
Over 12 years of filings (2012–2023), St Luke Community Christian Center's revenue has declined at a compound annual growth rate (CAGR) of -13.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +149.6% | +60.4% | -1.9% |
| 2022 | +77.1% | +27.4% | -1.0% |
| 2021 | -59.0% | +8.7% | -1.6% |
| 2020 | -0.3% | -8.9% | -0.7% |
| 2019 | +22.4% | -2.5% | -1.4% |
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 St Luke Community Christian Center with a Mission Score of 45 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: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, St Luke Community Christian Center 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:
- The organization reported a deficit of $115K, with expenses exceeding revenue.
- Debt-to-asset ratio: 1.8%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers or key employees received compensation, which is highly unusual for an organization with over $5 million in assets and consistent expenses.
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 St Luke Community Christian Center's IRS 990 filings:
- Consistent operating deficits: Expenses regularly exceed revenue (e.g., $115,213 deficit in 2023).
- Declining asset base: Assets have decreased from $5,429,911 in 2017 to $5,014,714 in 2023.
- Unexplained revenue volatility: A single large revenue spike in 2017 ($2,833,967) without similar performance in other years.
- High asset-to-revenue ratio: Substantial assets ($5M+) with relatively low annual revenue (typically <$200K) suggests potential underutilization or an endowment-like structure not clearly articulated.
Strengths
The following positive indicators were identified for St Luke Community Christian Center:
- Zero reported executive compensation: No officer compensation reported across all filings, indicating a commitment to minimizing administrative overhead in this area.
- Substantial asset base: Holds over $5 million in assets, providing a significant financial cushion, albeit one that is currently being drawn down.
Frequently Asked Questions about St Luke Community Christian Center
Is St Luke Community Christian Center a legitimate charity?
Based on AI analysis of IRS 990 filings, St Luke Community Christian Center (EIN: 204229999) significant concerns. Mission Score: 45/100. 4 red flags identified, 2 strengths noted.
How does St Luke Community Christian Center spend its money?
St Luke Community Christian Center directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to St Luke Community Christian Center tax-deductible?
St Luke Community Christian Center is registered as a tax-exempt nonprofit (EIN: 204229999). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the St Luke Community Christian Center CEO make?
St Luke Community Christian Center's highest-compensated officer earns $5 annually. The organization reported $162K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of St Luke Community Christian Center's spending goes to programs?
St Luke Community Christian Center directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
How does St Luke Community Christian Center compare to similar nonprofits?
With a transparency score of 45/100 (Fair), St Luke Community Christian Center is near average for NTEE category P12 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is St Luke Community Christian Center located?
St Luke Community Christian Center is headquartered in Wellington, Missouri and files with the IRS under EIN 204229999. It is classified under NTEE code P12.
How many years of IRS 990 filings does St Luke Community Christian Center have?
St Luke Community Christian Center 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 $162K in total revenue.
Is St Luke Community Christian Center a good charity?
While the organization reports no officer compensation, its consistent operational deficits (e.g., $115,213 in 2023 and $110,197 in 2022) and declining asset base suggest financial instability. A 'good' charity typically demonstrates sustainable operations and efficient use of funds, which is not clearly evident here.
How does St Luke Community Christian Center fund its operations?
Given that expenses consistently exceed revenue (e.g., $287,130 expenses vs. $171,917 revenue in 2023), the organization appears to be funding its operations by drawing down its substantial asset base, which has decreased from $5,429,911 in 2017 to $5,014,714 in 2023.
What caused the significant revenue spike in 2017?
The 2017 revenue of $2,833,967 is an outlier compared to typical annual revenues, which are generally below $200,000. Further investigation into the nature of this revenue (e.g., large grant, one-time donation, asset sale) is needed to understand its impact and if it was a sustainable funding source.
What is the long-term financial outlook for St Luke Community Christian Center?
The long-term financial outlook appears challenging due to persistent operating deficits and a declining asset base. Without a significant increase in sustainable revenue or a reduction in expenses, the organization's ability to continue its mission may be compromised as its assets are depleted.
Filing History
IRS 990 filing history for St Luke Community Christian Center showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), St Luke Community Christian Center's revenue has declined by 80.3%, moving from $874K to $172K. Total assets increased by 65.4% over the same period, from $3.0M to $5.0M. Total functional expenses rose by 11.1%, from $258K to $287K. In its most recent filing year (2023), St Luke Community Christian Center reported a deficit of $115K, with expenses exceeding revenue. The organization holds $91K in liabilities against $5.0M in assets (debt-to-asset ratio: 1.8%), resulting in net assets of $4.9M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $172K | $287K | $5.0M | $91K | — | View 990 |
| 2022 | $69K | $179K | $5.1M | $74K | — | View 990 |
| 2021 | $39K | $141K | $5.2M | $16K | — | View 990 |
| 2020 | $95K | $129K | $5.3M | $0 | — | View 990 |
| 2019 | $95K | $142K | $5.3M | $0 | — | View 990 |
| 2018 | $78K | $146K | $5.4M | $0 | — | View 990 |
| 2017 | $2.8M | $347K | $5.4M | $0 | — | View 990 |
| 2016 | $248K | $506K | $3.1M | $175K | — | View 990 |
| 2015 | $285K | $335K | $3.3M | $125K | — | View 990 |
| 2014 | $125K | $236K | $3.3M | $18K | — | View 990 |
| 2013 | $898K | $485K | $3.4M | $0 | — | View 990 |
| 2012 | $874K | $258K | $3.0M | $81K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $172K, expenses of $287K, and assets of $5.0M (revenue +149.6% year-over-year).
- 2022: Revenue of $69K, expenses of $179K, and assets of $5.1M (revenue +77.1% year-over-year).
- 2021: Revenue of $39K, expenses of $141K, and assets of $5.2M (revenue -59.0% year-over-year).
- 2020: Revenue of $95K, expenses of $129K, and assets of $5.3M (revenue -0.3% year-over-year).
- 2019: Revenue of $95K, expenses of $142K, and assets of $5.3M (revenue +22.4% year-over-year).
- 2018: Revenue of $78K, expenses of $146K, and assets of $5.4M (revenue -97.3% year-over-year).
- 2017: Revenue of $2.8M, expenses of $347K, and assets of $5.4M (revenue +1041.9% year-over-year).
- 2016: Revenue of $248K, expenses of $506K, and assets of $3.1M (revenue -13.0% year-over-year).
- 2015: Revenue of $285K, expenses of $335K, and assets of $3.3M (revenue +128.4% year-over-year).
- 2014: Revenue of $125K, expenses of $236K, and assets of $3.3M (revenue -86.1% year-over-year).
- 2013: Revenue of $898K, expenses of $485K, and assets of $3.4M (revenue +2.8% year-over-year).
- 2012: Revenue of $874K, expenses of $258K, and assets of $3.0M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for St Luke Community Christian Center:
Data Sources and Methodology
This transparency report for St Luke Community Christian Center 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.