Tender Loving Care Center For Children
Tender Loving Care Center For Children shows significant asset growth and fluctuating annual financial performance with no reported officer compensation.
EIN: 208023787 · Port Arthur, TX · NTEE: P33 · Updated: 2026-03-28
Is Tender Loving Care Center For Children Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Tender Loving Care Center For Children directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Tender Loving Care Center For Children
Tender Loving Care Center For Children (EIN: 208023787) is a nonprofit organization based in Port Arthur, TX, classified under NTEE code P33. The organization reported total revenue of $5.9M and total assets of $9.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Tender Loving Care Center For Children's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Tender Loving Care Center For Children is a mid-size nonprofit that has been operating for 18 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 19.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.2M |
| Total Expenses | $3.2M |
| Surplus / Deficit | +$19K |
| Total Assets | $4.7M |
| Total Liabilities | $2.8M |
| Net Assets | $1.9M |
| Operating Margin | 0.6% |
| Debt-to-Asset Ratio | 59.7% |
| Months of Reserves | 17.4 months |
Financial Health Grade: A
In 2023, Tender Loving Care Center For Children reported a surplus of $19K with revenue exceeding expenses, holds 17.4 months of operating reserves (strong position), has a debt-to-asset ratio of 59.7% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Tender Loving Care Center For Children's revenue has grown at a compound annual growth rate (CAGR) of 19.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -45.0% | -46.2% | +0.7% |
| 2022 | +211.7% | +570.0% | +18.1% |
| 2021 | +50.6% | -38.0% | +35.5% |
| 2020 | +22.7% | +1.8% | +7.2% |
| 2019 | +25.1% | +133.6% | -3.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
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 Tender Loving Care Center For Children with a Mission Score of 75 out of 100 (Good). 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: 85%
- fundraising: 5%
According to IRS 990 filings, Tender Loving Care Center For Children allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 surplus of $19K, with revenue exceeding expenses.
- Debt-to-asset ratio: 59.7%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available IRS 990 filings, which is unusual for an organization with current assets of $9,488,058 and annual revenues in the millions. This either indicates that executive roles are entirely volunteer-based, or that compensation is categorized differently and not reported under 'Officer Comp' on the 990, warranting further investigation for complete transparency.
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 Tender Loving Care Center For Children's IRS 990 filings:
- Inconsistent annual financial performance with a deficit reported in 2022 ($5,992,936 expenses vs. $5,897,368 revenue).
- Consistent 0% officer compensation reported, which is unusual for an organization with millions in revenue and assets, potentially indicating a lack of transparency or unique operational structure.
- Significant jump in assets from $4.6M in 2023 to $9.4M currently without clear corresponding revenue growth in the latest period, warranting further investigation into asset acquisition/funding.
Strengths
The following positive indicators were identified for Tender Loving Care Center For Children:
- Significant growth in assets, from $1.0M in 2014 to $9.4M currently, indicating successful fundraising or asset accumulation.
- Positive net income reported in 2023 ($3,245,904 revenue vs. $3,226,678 expenses), demonstrating a return to financial surplus.
- Long filing history (13 filings), suggesting established operations and compliance with IRS reporting requirements.
- Substantial revenue growth over the past decade, from $259,572 in 2014 to a peak of nearly $5.9M in 2022, indicating increasing capacity and impact.
Frequently Asked Questions about Tender Loving Care Center For Children
Is Tender Loving Care Center For Children a legitimate charity?
Based on AI analysis of IRS 990 filings, Tender Loving Care Center For Children (EIN: 208023787) some concerns. Mission Score: 75/100. 3 red flags identified, 4 strengths noted.
How does Tender Loving Care Center For Children spend its money?
Tender Loving Care Center For Children directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Tender Loving Care Center For Children tax-deductible?
Tender Loving Care Center For Children is registered as a tax-exempt nonprofit (EIN: 208023787). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Tender Loving Care Center For Children financially stable given the revenue fluctuations?
While the organization experienced a deficit in 2022 with expenses exceeding revenue by nearly $100,000, it reported a surplus in 2023. The significant increase in assets to $9,488,058 suggests underlying financial strength, but consistent profitability would enhance long-term stability.
Why is officer compensation consistently reported as 0%?
The consistent reporting of 0% officer compensation is highly unusual for an organization of this size. It could mean that executive positions are unpaid, or that compensation is reported under different expense categories, which would require reviewing the full 990 forms for clarification.
What accounts for the substantial increase in assets from $4.6M in 2023 to $9.4M currently?
The nearly doubling of assets in a short period without a corresponding massive revenue spike in the latest reported period suggests either significant capital contributions, major asset acquisitions (e.g., property), or revaluation of existing assets. Further details from the full 990 balance sheet would be needed to understand this growth.
How efficient is the organization's spending?
Based on the latest available expense data, the organization's spending efficiency appears reasonable, with a significant portion likely directed towards programs, especially given the NTEE code P33 (Residential Care for Children). However, without a detailed functional expense breakdown, precise efficiency cannot be fully determined.
What are the primary sources of the organization's revenue?
The IRS 990 data provided only shows total revenue. To understand the primary sources (e.g., government grants, contributions, program service revenue), a deeper dive into the full IRS 990, Part VIII (Statement of Revenue) would be necessary.
Filing History
IRS 990 filing history for Tender Loving Care Center For Children showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Tender Loving Care Center For Children's revenue has grown by 782%, moving from $368K to $3.2M. Total assets increased by 1005.7% over the same period, from $423K to $4.7M. Total functional expenses rose by 1444.2%, from $209K to $3.2M. In its most recent filing year (2023), Tender Loving Care Center For Children reported a surplus of $19K, with revenue exceeding expenses. The organization holds $2.8M in liabilities against $4.7M in assets (debt-to-asset ratio: 59.7%), resulting in net assets of $1.9M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.2M | $3.2M | $4.7M | $2.8M | — | — |
| 2022 | $5.9M | $6.0M | $4.6M | $2.8M | — | View 990 |
| 2021 | $1.9M | $894K | $3.9M | $2.0M | — | View 990 |
| 2020 | $1.3M | $1.4M | $2.9M | $1.9M | — | — |
| 2019 | $1.0M | $1.4M | $2.7M | $1.6M | — | View 990 |
| 2018 | $818K | $607K | $2.8M | $1.3M | — | View 990 |
| 2017 | $525K | $478K | $2.4M | $937K | — | View 990 |
| 2016 | $645K | $436K | $2.2M | $726K | — | View 990 |
| 2015 | $876K | $327K | $2.0M | $864K | — | View 990 |
| 2014 | $260K | $557K | $1.0M | $419K | — | View 990 |
| 2013 | $871K | $278K | $1.1M | $48K | — | View 990 |
| 2012 | $298K | $297K | $425K | $2K | — | View 990 |
| 2011 | $368K | $209K | $423K | $1K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.2M, expenses of $3.2M, and assets of $4.7M (revenue -45.0% year-over-year).
- 2022: Revenue of $5.9M, expenses of $6.0M, and assets of $4.6M (revenue +211.7% year-over-year).
- 2021: Revenue of $1.9M, expenses of $894K, and assets of $3.9M (revenue +50.6% year-over-year).
- 2020: Revenue of $1.3M, expenses of $1.4M, and assets of $2.9M (revenue +22.7% year-over-year).
- 2019: Revenue of $1.0M, expenses of $1.4M, and assets of $2.7M (revenue +25.1% year-over-year).
- 2018: Revenue of $818K, expenses of $607K, and assets of $2.8M (revenue +55.8% year-over-year).
- 2017: Revenue of $525K, expenses of $478K, and assets of $2.4M (revenue -18.6% year-over-year).
- 2016: Revenue of $645K, expenses of $436K, and assets of $2.2M (revenue -26.3% year-over-year).
- 2015: Revenue of $876K, expenses of $327K, and assets of $2.0M (revenue +237.3% year-over-year).
- 2014: Revenue of $260K, expenses of $557K, and assets of $1.0M (revenue -70.2% year-over-year).
- 2013: Revenue of $871K, expenses of $278K, and assets of $1.1M (revenue +192.1% year-over-year).
- 2012: Revenue of $298K, expenses of $297K, and assets of $425K (revenue -18.9% year-over-year).
- 2011: Revenue of $368K, expenses of $209K, and assets of $423K.
Data Sources and Methodology
This transparency report for Tender Loving Care Center For Children 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.