West Central Learning Academy Ii Inc
West Central Learning Academy Ii Inc consistently operates at a deficit, drawing down assets, but reports no executive compensation or liabilities.
EIN: 10700196 · Lima, OH · NTEE: B28 · Updated: 2026-03-27
| Metric | Value |
|---|---|
| Total Revenue | $979K |
| Total Expenses | $909K |
| Program Spending | 85% |
| Net Assets | $427K |
| Transparency Score | 75/100 |
Is West Central Learning Academy Ii Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
West Central Learning Academy Ii Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About West Central Learning Academy Ii Inc
West Central Learning Academy Ii Inc (EIN: 10700196) is a nonprofit organization based in Lima, OH, classified under NTEE code B28. The organization reported total revenue of $979K and total assets of $458K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of West Central Learning Academy Ii Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
West Central Learning Academy Ii Inc is a small nonprofit that has been operating for 10 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $879K |
| Total Expenses | $909K |
| Surplus / Deficit | $-29,836 |
| Total Assets | $427K |
| Net Assets | $427K |
| Operating Margin | -3.4% |
| Months of Reserves | 5.6 months |
Financial Health Grade: B
In 2023, West Central Learning Academy Ii Inc reported a deficit of $30K with expenses exceeding revenue, holds 5.6 months of operating reserves (adequate).
Financial Trends
Over 13 years of filings (2011–2023), West Central Learning Academy Ii Inc's revenue has grown at a compound annual growth rate (CAGR) of 0.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +26.6% | +16.3% | -6.5% |
| 2022 | +7.6% | +22.9% | -16.0% |
| 2021 | +12.0% | +1.2% | +1.9% |
| 2020 | -18.9% | -11.4% | -8.9% |
| 2019 | +15.4% | -8.7% | +0.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2016 |
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 West Central Learning Academy Ii Inc 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, West Central Learning Academy Ii Inc 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 deficit of $30K, with expenses exceeding revenue.
Executive Compensation Analysis
The organization reports 0% officer compensation across all available filings, indicating that no funds are allocated to executive salaries, which is highly commendable for a nonprofit of its size.
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 West Central Learning Academy Ii Inc's IRS 990 filings:
- Consistent operational deficits (e.g., 2023: $878,787 revenue vs. $908,623 expenses)
- Declining asset base over the past decade (from $832,152 in 2014 to $426,511 in 2023)
Strengths
The following positive indicators were identified for West Central Learning Academy Ii Inc:
- 0% officer compensation reported across all filings, indicating efficient use of funds for mission.
- No reported liabilities, suggesting a debt-free financial position.
- Consistent revenue generation, indicating ongoing operations and community engagement.
Frequently Asked Questions about West Central Learning Academy Ii Inc
Is West Central Learning Academy Ii Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, West Central Learning Academy Ii Inc (EIN: 10700196) some concerns. Mission Score: 75/100. 2 red flags identified, 3 strengths noted.
How does West Central Learning Academy Ii Inc spend its money?
West Central Learning Academy Ii Inc directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to West Central Learning Academy Ii Inc tax-deductible?
West Central Learning Academy Ii Inc is registered as a tax-exempt nonprofit (EIN: 10700196). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of West Central Learning Academy Ii Inc's spending goes to programs?
West Central Learning Academy Ii Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does West Central Learning Academy Ii Inc compare to similar nonprofits?
With a transparency score of 75/100 (Good), West Central Learning Academy Ii Inc is above average for NTEE category B28 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is West Central Learning Academy Ii Inc located?
West Central Learning Academy Ii Inc is headquartered in Lima, Ohio and files with the IRS under EIN 10700196. It is classified under NTEE code B28.
How many years of IRS 990 filings does West Central Learning Academy Ii Inc have?
West Central Learning Academy Ii Inc 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 $979K in total revenue.
Is West Central Learning Academy Ii Inc financially sustainable given its recurring operational deficits?
The organization has consistently spent more than it earned in most recent periods (e.g., $908,623 expenses vs. $878,787 revenue in 2023), leading to a decline in assets from $832,152 in 2014 to $426,511 in 2023. While it has no liabilities, this trend suggests a reliance on existing reserves, which is not sustainable long-term without increased revenue or reduced expenses.
How does the lack of officer compensation impact the organization?
The reported 0% officer compensation across all filings is a significant strength, indicating that all funds are directed towards the organization's mission and operational costs rather than executive salaries. This enhances public trust and demonstrates a strong commitment to efficient resource allocation.
What is the trend in the organization's assets and what does it signify?
The organization's assets have steadily declined from $832,152 in 2014 to $426,511 in 2023. This decline, coupled with recurring operational deficits, suggests that the organization is using its accumulated reserves to cover ongoing expenses, which could impact its long-term financial stability if not addressed.
Filing History
IRS 990 filing history for West Central Learning Academy Ii Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), West Central Learning Academy Ii Inc's revenue has grown by 2%, moving from $861K to $879K. Total assets decreased by 57.9% over the same period, from $1.0M to $427K. Total functional expenses rose by 21.9%, from $745K to $909K. In its most recent filing year (2023), West Central Learning Academy Ii Inc reported a deficit of $30K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $879K | $909K | $427K | $0 | — | View 990 |
| 2022 | $694K | $781K | $456K | $0 | — | View 990 |
| 2021 | $645K | $635K | $543K | $0 | — | View 990 |
| 2020 | $576K | $628K | $533K | $0 | — | View 990 |
| 2019 | $710K | $709K | $585K | $0 | — | View 990 |
| 2018 | $616K | $776K | $584K | $0 | — | View 990 |
| 2017 | $738K | $789K | $744K | $0 | — | View 990 |
| 2016 | $656K | $672K | $795K | $0 | — | View 990 |
| 2015 | $575K | $596K | $811K | $0 | — | — |
| 2014 | $492K | $619K | $832K | $0 | — | — |
| 2013 | $472K | $610K | $959K | $0 | — | — |
| 2012 | $742K | $659K | $1.1M | $0 | — | — |
| 2011 | $861K | $745K | $1.0M | $0 | — | — |
Year-by-Year Financial Summary
- 2023: Revenue of $879K, expenses of $909K, and assets of $427K (revenue +26.6% year-over-year).
- 2022: Revenue of $694K, expenses of $781K, and assets of $456K (revenue +7.6% year-over-year).
- 2021: Revenue of $645K, expenses of $635K, and assets of $543K (revenue +12.0% year-over-year).
- 2020: Revenue of $576K, expenses of $628K, and assets of $533K (revenue -18.9% year-over-year).
- 2019: Revenue of $710K, expenses of $709K, and assets of $585K (revenue +15.4% year-over-year).
- 2018: Revenue of $616K, expenses of $776K, and assets of $584K (revenue -16.6% year-over-year).
- 2017: Revenue of $738K, expenses of $789K, and assets of $744K (revenue +12.5% year-over-year).
- 2016: Revenue of $656K, expenses of $672K, and assets of $795K (revenue +14.0% year-over-year).
- 2015: Revenue of $575K, expenses of $596K, and assets of $811K (revenue +16.9% year-over-year).
- 2014: Revenue of $492K, expenses of $619K, and assets of $832K (revenue +4.2% year-over-year).
- 2013: Revenue of $472K, expenses of $610K, and assets of $959K (revenue -36.4% year-over-year).
- 2012: Revenue of $742K, expenses of $659K, and assets of $1.1M (revenue -13.8% year-over-year).
- 2011: Revenue of $861K, expenses of $745K, and assets of $1.0M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for West Central Learning Academy Ii Inc:
Data Sources and Methodology
This transparency report for West Central Learning Academy Ii Inc 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.