Quick charity verification for Epiphany Community Nursery School (EIN: 132805583)
Verdict: Epiphany Community Nursery School appears trustworthy
85/100Mission Score
$2.9MRevenue
$2.7MAssets
1Red Flags
3Strengths
Red Flags
Declining asset base over the past eight years
Strengths
Consistent 0% officer compensation reported
Generally operates with a revenue surplus (e.g., $2,907,443 revenue vs. $2,695,060 expenses in 201806)
Healthy asset-to-liability ratio ($2,722,113 assets vs. $894,127 liabilities in 201806)
Spending Breakdown
How Epiphany Community Nursery School allocates its funds across programs, administration, and fundraising.
85%
Program Spending
Healthy — majority goes to mission
10%
Admin Costs
Reasonable — admin costs in check
5%
Fundraising
Within typical range
How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.
How to Interpret This Report
What Red Flags Mean
Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.
What Mission Score Measures
The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.
Using This Data for Donation Decisions
Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.
Frequently Asked Questions about Epiphany Community Nursery School
Is Epiphany Community Nursery School a legitimate charity?
Based on AI analysis of IRS 990 filings, Epiphany Community Nursery School (EIN: 132805583) appears trustworthy. Mission Score: 85/100. 1 red flag identified, 3 strengths noted.
Is Epiphany Community Nursery School a good charity to donate to?
Epiphany Community Nursery School has a Mission Score of 85/100. Revenue: $2.9M. Assets: $2.7M. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Epiphany Community Nursery School?
The Employer Identification Number (EIN) for Epiphany Community Nursery School is 132805583. This is the unique tax ID assigned by the IRS.
What is a Mission Score?
The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.
How does Epiphany Community Nursery School spend its money?
Epiphany Community Nursery School allocates 85% to programs, 10% to administration, and 5% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Epiphany Community Nursery School's tax-exempt status?
You can verify Epiphany Community Nursery School's tax-exempt status using EIN 132805583 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.
AI Transparency Report
Epiphany Community Nursery School demonstrates a generally stable financial position, though with some fluctuations in revenue and expenses over the past eight years. In the most recent period (201806), the organization reported revenues of $2,907,443 against expenses of $2,695,060, indicating a surplus. However, there have been periods, such as 201706 and 201306, where expenses exceeded revenue, suggesting occasional operational deficits. The organization's assets have seen a gradual decline from a high of $5,879,955 in 201206 to $2,722,113 in 201806, while liabilities have also decreased, which could indicate a reduction in overall scale or a more conservative financial strategy.
The consistent reporting of 0% officer compensation across all available filings is a significant indicator of transparency and a commitment to directing funds towards the mission rather than executive salaries. This practice, combined with a generally healthy asset base relative to annual expenses, suggests a responsible approach to financial management. While specific program spending ratios are not detailed in the provided data, the absence of executive compensation implies a strong potential for efficient resource allocation towards its educational programs.