Windy Row Learning Center
Windy Row Learning Center reports $0 revenue and assets in its latest filing, following years of declining income.
EIN: 202255827 · Peterborough, NH · NTEE: B99 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $38K |
| Program Spending | 80% |
| Net Assets | $24K |
| Transparency Score | 65/100 |
Is Windy Row Learning Center Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Windy Row Learning Center directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Windy Row Learning Center
Windy Row Learning Center (EIN: 202255827) is a nonprofit organization based in Peterborough, NH, classified under NTEE code B99. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Windy Row Learning Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Windy Row Learning Center is a micro nonprofit that has been operating for 21 years, with 8 years of IRS 990 filings on record (2011–2018). Revenue has grown at a compound annual rate of -4.4%.
Key Financial Metrics (2018)
From the most recent IRS 990 filing on record:
| Total Revenue | $21K |
| Total Expenses | $38K |
| Surplus / Deficit | $-17,131 |
| Total Assets | $24K |
| Net Assets | $24K |
| Operating Margin | -82.3% |
| Months of Reserves | 7.5 months |
Financial Health Grade: B
In 2018, Windy Row Learning Center reported a deficit of $17K with expenses exceeding revenue, holds 7.5 months of operating reserves (strong position).
Financial Trends
Over 8 years of filings (2011–2018), Windy Row Learning Center's revenue has declined at a compound annual growth rate (CAGR) of -4.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2018 | -13.6% | +9.3% | -42.0% |
| 2017 | -46.1% | -14.3% | -18.8% |
| 2016 | -17.4% | -13.2% | +6.5% |
| 2015 | -12.3% | +1.3% | +18.6% |
| 2014 | +41.9% | +9.1% | +66.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
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 Windy Row Learning Center with a Mission Score of 65 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: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Windy Row Learning Center allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2018)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $17K, with expenses exceeding revenue.
Executive Compensation Analysis
Officer compensation has consistently been reported as 0% across all available filings, indicating that the organization does not pay its top executives, which is highly efficient for an organization of its small 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 Windy Row Learning Center's IRS 990 filings:
- Latest filing shows $0 revenue and $0 assets, raising questions about current operations.
- Consistent pattern of expenses exceeding revenue in recent years (e.g., 2018, 2017).
- Significant decline in revenue from $61,603 in 2014 to $20,803 in 2018.
Strengths
The following positive indicators were identified for Windy Row Learning Center:
- No reported officer compensation across all filings, indicating efficient use of funds for leadership.
- Consistently reported $0 liabilities, suggesting no outstanding debt.
- History of 8 IRS 990 filings, demonstrating a commitment to transparency over time.
Frequently Asked Questions about Windy Row Learning Center
Is Windy Row Learning Center a legitimate charity?
Windy Row Learning Center (EIN: 202255827) is a registered tax-exempt nonprofit based in New Hampshire. Our AI analysis gives it a Mission Score of 65/100. It has 8 years of IRS 990 filings on record. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does Windy Row Learning Center spend its money?
Windy Row Learning Center directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Windy Row Learning Center tax-deductible?
Windy Row Learning Center is registered as a tax-exempt nonprofit (EIN: 202255827). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Windy Row Learning Center's spending goes to programs?
Windy Row Learning Center directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Windy Row Learning Center compare to similar nonprofits?
With a transparency score of 65/100 (Good), Windy Row Learning Center is above average for NTEE category B99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Windy Row Learning Center located?
Windy Row Learning Center is headquartered in Peterborough, New Hampshire and files with the IRS under EIN 202255827. It is classified under NTEE code B99.
How many years of IRS 990 filings does Windy Row Learning Center have?
Windy Row Learning Center has 8 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends.
Is Windy Row Learning Center still operational given its latest $0 revenue and assets?
The latest filing showing $0 revenue and assets suggests the organization may be dormant or has ceased significant operations. Further investigation into its current activities would be necessary.
How does Windy Row Learning Center cover its expenses when revenue is less than expenses?
In periods like 2018 (Revenue $20,803, Expenses $37,934) and 2017 (Revenue $24,080, Expenses $34,716), the organization likely drew from accumulated assets from prior profitable years or received other non-revenue funding not detailed in the summary.
What is the trend of Windy Row Learning Center's financial health?
The trend shows a significant decline in revenue from a peak of $61,603 in 2014 to $20,803 in 2018, culminating in $0 revenue and assets in the latest report, indicating a deteriorating financial position.
Filing History
IRS 990 filing history for Windy Row Learning Center showing financial trends over 8 years of public records:
Over 8 years of IRS 990 filings (2011–2018), Windy Row Learning Center's revenue has declined by 27.2%, moving from $29K to $21K. Total assets increased by 125.7% over the same period, from $10K to $24K. Total functional expenses fell by 5.5%, from $40K to $38K. In its most recent filing year (2018), Windy Row Learning Center reported a deficit of $17K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2018 | $21K | $38K | $24K | $0 | — | View 990 |
| 2017 | $24K | $35K | $41K | $0 | — | View 990 |
| 2016 | $45K | $40K | $50K | $0 | — | View 990 |
| 2015 | $54K | $47K | $47K | $0 | — | View 990 |
| 2014 | $62K | $46K | $40K | $0 | — | View 990 |
| 2013 | $43K | $42K | $24K | $0 | — | View 990 |
| 2012 | $58K | $46K | $23K | $0 | — | View 990 |
| 2011 | $29K | $40K | $10K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2018: Revenue of $21K, expenses of $38K, and assets of $24K (revenue -13.6% year-over-year).
- 2017: Revenue of $24K, expenses of $35K, and assets of $41K (revenue -46.1% year-over-year).
- 2016: Revenue of $45K, expenses of $40K, and assets of $50K (revenue -17.4% year-over-year).
- 2015: Revenue of $54K, expenses of $47K, and assets of $47K (revenue -12.3% year-over-year).
- 2014: Revenue of $62K, expenses of $46K, and assets of $40K (revenue +41.9% year-over-year).
- 2013: Revenue of $43K, expenses of $42K, and assets of $24K (revenue -24.8% year-over-year).
- 2012: Revenue of $58K, expenses of $46K, and assets of $23K (revenue +102.0% year-over-year).
- 2011: Revenue of $29K, expenses of $40K, and assets of $10K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Windy Row Learning Center:
Data Sources and Methodology
This transparency report for Windy Row Learning 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.