Whitefish United Methodist Childrens Center
Whitefish United Methodist Childrens Center maintains stable operations with fluctuating annual surpluses and deficits, and no reported officer compensation.
EIN: 203294927 · Whitefish, MT · NTEE: B21 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $225K |
| Total Expenses | $221K |
| Program Spending | 90% |
| Net Assets | $72K |
| Transparency Score | 85/100 |
Is Whitefish United Methodist Childrens Center Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Whitefish United Methodist Childrens Center directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Whitefish United Methodist Childrens Center
Whitefish United Methodist Childrens Center (EIN: 203294927) is a nonprofit organization based in Whitefish, MT, classified under NTEE code B21. The organization reported total revenue of $225K and total assets of $24K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Whitefish United Methodist Childrens Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Whitefish United Methodist Childrens Center is a small 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 3.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $218K |
| Total Expenses | $221K |
| Surplus / Deficit | $-2,985 |
| Total Assets | $74K |
| Total Liabilities | $3K |
| Net Assets | $72K |
| Operating Margin | -1.4% |
| Debt-to-Asset Ratio | 3.5% |
| Months of Reserves | 4.0 months |
Financial Health Grade: B
In 2023, Whitefish United Methodist Childrens Center reported a deficit of $3K with expenses exceeding revenue, holds 4.0 months of operating reserves (adequate), has a debt-to-asset ratio of 3.5% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Whitefish United Methodist Childrens Center's revenue has grown at a compound annual growth rate (CAGR) of 3.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -20.4% | -1.7% | -13.8% |
| 2022 | +42.1% | +4.2% | +128.4% |
| 2021 | -15.1% | +28.1% | -38.1% |
| 2020 | +8.0% | -21.7% | +2522.3% |
| 2019 | +3.8% | +5.6% | -65.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| 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 Whitefish United Methodist Childrens Center 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: 8%
- programs: 90%
- fundraising: 2%
According to IRS 990 filings, Whitefish United Methodist Childrens Center allocates its expenses as follows: admin: 8%, programs: 90%, fundraising: 2%. 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 $3K, with expenses exceeding revenue.
- Debt-to-asset ratio: 3.5%.
Executive Compensation Analysis
The organization reports 0% officer compensation across all available filings, indicating that no salaries are paid to executives, which is highly unusual for an organization of this size and suggests a volunteer-led or very lean administrative 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 Whitefish United Methodist Childrens Center's IRS 990 filings:
- Fluctuating annual operating results, with deficits in multiple years (e.g., 2023, 2021, 2019, 2018, 2016, 2015) which could indicate reliance on prior year surpluses or reserves.
Strengths
The following positive indicators were identified for Whitefish United Methodist Childrens Center:
- Consistent IRS 990 filing history over 13 periods, demonstrating strong transparency.
- Zero reported officer compensation, indicating a high proportion of funds likely directed to program services.
- Relatively low liabilities compared to assets, suggesting a healthy balance sheet.
- Ability to maintain operations and recover from deficits, as seen in the 2022 surplus following a 2021 deficit.
Frequently Asked Questions about Whitefish United Methodist Childrens Center
Is Whitefish United Methodist Childrens Center a legitimate charity?
Based on AI analysis of IRS 990 filings, Whitefish United Methodist Childrens Center (EIN: 203294927) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does Whitefish United Methodist Childrens Center spend its money?
Whitefish United Methodist Childrens Center directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Whitefish United Methodist Childrens Center tax-deductible?
Whitefish United Methodist Childrens Center is registered as a tax-exempt nonprofit (EIN: 203294927). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Whitefish United Methodist Childrens Center's spending goes to programs?
Whitefish United Methodist Childrens Center directs 90% to programs, 2% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Whitefish United Methodist Childrens Center compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Whitefish United Methodist Childrens Center is above average for NTEE category B21 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Whitefish United Methodist Childrens Center located?
Whitefish United Methodist Childrens Center is headquartered in Whitefish, Montana and files with the IRS under EIN 203294927. It is classified under NTEE code B21.
How many years of IRS 990 filings does Whitefish United Methodist Childrens Center have?
Whitefish United Methodist Childrens Center 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 $225K in total revenue.
How does Whitefish United Methodist Childrens Center manage to operate without any reported officer compensation?
The consistent reporting of 0% officer compensation across all filings suggests that the organization may be primarily volunteer-led at the executive level, or that executive functions are absorbed by other staff roles not classified as 'officers' for compensation reporting, or that compensation falls below the reporting threshold. This is a significant factor in its financial efficiency.
What caused the significant increase in assets from $37,717 in 2021 to $86,150 in 2022?
The data shows a substantial increase in assets during the 2022 fiscal period. This could be due to a large donation, successful fundraising efforts, or a significant operational surplus in that year ($273,736 revenue vs. $224,886 expenses), allowing for asset accumulation.
Is the recent operational deficit in 2023 ($218,010 revenue vs. $220,995 expenses) a cause for concern?
A slight operational deficit in a single year is not necessarily a major concern, especially given the prior year's surplus. The organization has a history of fluctuating between small surpluses and deficits. As long as it can cover these deficits with reserves or future surpluses, its financial health remains stable.
Filing History
IRS 990 filing history for Whitefish United Methodist Childrens Center showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Whitefish United Methodist Childrens Center's revenue has grown by 52.1%, moving from $143K to $218K. Total assets increased by 2365.3% over the same period, from $3K to $74K. Total functional expenses rose by 55.8%, from $142K to $221K. In its most recent filing year (2023), Whitefish United Methodist Childrens Center reported a deficit of $3K, with expenses exceeding revenue. The organization holds $3K in liabilities against $74K in assets (debt-to-asset ratio: 3.5%), resulting in net assets of $72K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $218K | $221K | $74K | $3K | — | — |
| 2022 | $274K | $225K | $86K | $5K | — | View 990 |
| 2021 | $193K | $216K | $38K | $6K | — | View 990 |
| 2020 | $227K | $168K | $61K | $6K | — | View 990 |
| 2019 | $210K | $215K | $2K | $6K | — | View 990 |
| 2018 | $203K | $204K | $7K | $5K | — | View 990 |
| 2017 | $196K | $194K | $8K | $5K | — | View 990 |
| 2016 | $167K | $169K | $6K | $5K | — | View 990 |
| 2015 | $143K | $147K | $8K | $5K | — | View 990 |
| 2014 | $151K | $139K | $11K | $4K | — | View 990 |
| 2013 | $140K | $139K | $4K | $8K | — | View 990 |
| 2012 | $139K | $138K | $4K | $9K | — | View 990 |
| 2011 | $143K | $142K | $3K | $10K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $218K, expenses of $221K, and assets of $74K (revenue -20.4% year-over-year).
- 2022: Revenue of $274K, expenses of $225K, and assets of $86K (revenue +42.1% year-over-year).
- 2021: Revenue of $193K, expenses of $216K, and assets of $38K (revenue -15.1% year-over-year).
- 2020: Revenue of $227K, expenses of $168K, and assets of $61K (revenue +8.0% year-over-year).
- 2019: Revenue of $210K, expenses of $215K, and assets of $2K (revenue +3.8% year-over-year).
- 2018: Revenue of $203K, expenses of $204K, and assets of $7K (revenue +3.3% year-over-year).
- 2017: Revenue of $196K, expenses of $194K, and assets of $8K (revenue +17.7% year-over-year).
- 2016: Revenue of $167K, expenses of $169K, and assets of $6K (revenue +16.1% year-over-year).
- 2015: Revenue of $143K, expenses of $147K, and assets of $8K (revenue -4.8% year-over-year).
- 2014: Revenue of $151K, expenses of $139K, and assets of $11K (revenue +7.7% year-over-year).
- 2013: Revenue of $140K, expenses of $139K, and assets of $4K (revenue +0.4% year-over-year).
- 2012: Revenue of $139K, expenses of $138K, and assets of $4K (revenue -2.8% year-over-year).
- 2011: Revenue of $143K, expenses of $142K, and assets of $3K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Whitefish United Methodist Childrens Center:
Data Sources and Methodology
This transparency report for Whitefish United Methodist Childrens 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.