Challenger Learning Center Oforleans Niagara and Erie Counties I

Analysis

Challenger Learning Center Oforleans Niagara and Erie Counties I is a registered charity in United States, based in Lockport, NY. It received its IRS tax-exemption ruling in August 2007, 19 years ago. Its declared purposes cover education, which this site groups under education and training. The IRS classifies it as a publicly supported organisation (donations from the general public) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Challenger Learning Center Oforleans Niagara and Erie Counties I reported income of $148k and spending of $177k, spending 120% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income grew from $119k to $148k (+24%), an average of +5.4% a year. The sharpest change came in the year to December 2021, when income rose by 20%. Over the whole period it spent 124% of the income it received.

Among 66,972 United States charities whose main cause is education and training and that reported income, Challenger Learning Center Oforleans Niagara and Erie Counties I sits at the 48th percentile: it is larger than about 48% of them. Against every charity in United States with reported income it ranks in the 47th percentile, and in the 45th percentile within NY. Charities of a similar size with the same main cause include Alltricity Scholarship Foundation ($148k), Moline Booster Club ($148k) and Elenas Light Inc ($148k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 41% and program service revenue 39% of the total. Compensation of current officers, directors and key employees was $56k (32% of expenses). Other salaries and wages came to $18k. At year end it held assets of $80k against liabilities of $8,610, net assets of $72k. It reported 13 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.