Childrens Day Treatment Center & School Inc
Childrens Day Treatment Center & School Inc maintains stable finances with growing assets and no reported officer compensation.
EIN: 130776140 · New York, NY · NTEE: F300 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.7M |
| Total Expenses | $4.1M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $3 |
| Net Assets | $3.3M |
| Transparency Score | 85/100 |
Is Childrens Day Treatment Center & School Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Childrens Day Treatment Center & School Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Childrens Day Treatment Center & School Inc
Childrens Day Treatment Center & School Inc (EIN: 130776140) is a nonprofit organization based in New York, NY, classified under NTEE code F300. The organization reported total revenue of $3.7M and total assets of $4.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Childrens Day Treatment Center & School Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Childrens Day Treatment Center & School Inc is a mid-size nonprofit that has been operating for 100 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 8.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.9M |
| Total Expenses | $4.1M |
| Surplus / Deficit | $-179,408 |
| Total Assets | $4.1M |
| Total Liabilities | $880K |
| Net Assets | $3.3M |
| Operating Margin | -4.6% |
| Debt-to-Asset Ratio | 21.2% |
| Months of Reserves | 12.1 months |
Financial Health Grade: B
In 2023, Childrens Day Treatment Center & School Inc reported a deficit of $179K with expenses exceeding revenue, holds 12.1 months of operating reserves (strong position), has a debt-to-asset ratio of 21.2% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Childrens Day Treatment Center & School Inc's revenue has grown at a compound annual growth rate (CAGR) of 8.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -7.3% | +1.0% | +0.6% |
| 2022 | +5.3% | +8.2% | +0.8% |
| 2021 | +16.1% | -0.1% | -8.1% |
| 2020 | -3.1% | +17.8% | +8.3% |
| 2019 | +17.2% | +3.1% | +9.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1290 |
| IRS Ruling Date | 1926 |
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 Childrens Day Treatment Center & School Inc 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Childrens Day Treatment Center & School 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 $179K, with expenses exceeding revenue.
- Debt-to-asset ratio: 21.2%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is unusual for an organization of its size with annual revenues exceeding $3 million. This either indicates that no officers receive compensation, or that compensation is reported under a different category, warranting further scrutiny for complete transparency.
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 Childrens Day Treatment Center & School Inc's IRS 990 filings:
- Consistent reporting of 0% officer compensation, which is unusual for an organization of this size and may indicate compensation is reported elsewhere or not at all for key personnel.
Strengths
The following positive indicators were identified for Childrens Day Treatment Center & School Inc:
- Consistent growth in assets over the past decade, from $2,739,514 in 2014 to $4,148,848 in 2023.
- Strong financial solvency with assets significantly exceeding liabilities (e.g., $4,148,848 assets vs. $880,111 liabilities in 2023).
- Long history of consistent IRS 990 filings (13 filings), indicating good regulatory compliance and transparency.
- Revenue generally covers expenses, demonstrating operational stability over time.
Frequently Asked Questions about Childrens Day Treatment Center & School Inc
Is Childrens Day Treatment Center & School Inc a legitimate charity?
Childrens Day Treatment Center & School Inc (EIN: 130776140) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $3.7M. 1 red flag identified. 4 strengths noted. Financial health grade: B.
How does Childrens Day Treatment Center & School Inc spend its money?
Childrens Day Treatment Center & School Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Childrens Day Treatment Center & School Inc tax-deductible?
Childrens Day Treatment Center & School Inc is registered as a tax-exempt nonprofit (EIN: 130776140). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Childrens Day Treatment Center & School Inc CEO make?
Childrens Day Treatment Center & School Inc's highest-compensated officer earns $3 annually. The organization reported $3.7M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Childrens Day Treatment Center & School Inc's spending goes to programs?
Childrens Day Treatment Center & School Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Childrens Day Treatment Center & School Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Childrens Day Treatment Center & School Inc is above average for NTEE category F300 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Childrens Day Treatment Center & School Inc located?
Childrens Day Treatment Center & School Inc is headquartered in New York, New York and files with the IRS under EIN 130776140. It is classified under NTEE code F300.
How many years of IRS 990 filings does Childrens Day Treatment Center & School Inc have?
Childrens Day Treatment Center & School 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 $3.7M in total revenue.
Is Childrens Day Treatment Center & School Inc a good charity?
Based on the available data, the organization appears to be a financially stable charity with a strong asset base and a consistent history of operations. The lack of reported officer compensation is a notable point that could be interpreted positively for resource allocation to mission, but also warrants further inquiry for full transparency.
How has the organization's financial health changed over the last decade?
Childrens Day Treatment Center & School Inc has shown consistent growth in both revenue and assets over the last decade. Revenue increased from $2,351,664 in 2014 to $3,923,770 in 2023, and assets grew from $2,739,514 to $4,148,848 in the same period, indicating a positive trend in financial health.
What is the organization's approach to executive compensation?
The IRS 990 filings consistently report 0% officer compensation for all available periods. This suggests either that no officers are compensated, or that their compensation is categorized differently within the financial statements, which would require a deeper dive into the full 990 forms to understand.
Filing History
IRS 990 filing history for Childrens Day Treatment Center & School Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Childrens Day Treatment Center & School Inc's revenue has grown by 155.2%, moving from $1.5M to $3.9M. Total assets increased by 118.8% over the same period, from $1.9M to $4.1M. Total functional expenses rose by 132.7%, from $1.8M to $4.1M. In its most recent filing year (2023), Childrens Day Treatment Center & School Inc reported a deficit of $179K, with expenses exceeding revenue. The organization holds $880K in liabilities against $4.1M in assets (debt-to-asset ratio: 21.2%), resulting in net assets of $3.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.9M | $4.1M | $4.1M | $880K | — | View 990 |
| 2022 | $4.2M | $4.1M | $4.1M | $674K | — | View 990 |
| 2021 | $4.0M | $3.8M | $4.1M | $813K | — | View 990 |
| 2020 | $3.5M | $3.8M | $4.4M | $1.4M | — | View 990 |
| 2019 | $3.6M | $3.2M | $4.1M | $809K | — | View 990 |
| 2018 | $3.1M | $3.1M | $3.7M | $826K | — | View 990 |
| 2017 | $2.9M | $2.8M | $3.7M | $724K | — | View 990 |
| 2016 | $2.9M | $2.6M | $3.4M | $578K | — | View 990 |
| 2015 | $2.7M | $2.3M | $3.1M | $580K | — | View 990 |
| 2014 | $2.4M | $2.2M | $2.7M | $599K | — | View 990 |
| 2013 | $2.2M | $2.1M | $2.6M | $692K | — | View 990 |
| 2012 | $2.3M | $1.9M | $2.4M | $546K | — | View 990 |
| 2011 | $1.5M | $1.8M | $1.9M | $484K | — | — |
Year-by-Year Financial Summary
- 2023: Revenue of $3.9M, expenses of $4.1M, and assets of $4.1M (revenue -7.3% year-over-year).
- 2022: Revenue of $4.2M, expenses of $4.1M, and assets of $4.1M (revenue +5.3% year-over-year).
- 2021: Revenue of $4.0M, expenses of $3.8M, and assets of $4.1M (revenue +16.1% year-over-year).
- 2020: Revenue of $3.5M, expenses of $3.8M, and assets of $4.4M (revenue -3.1% year-over-year).
- 2019: Revenue of $3.6M, expenses of $3.2M, and assets of $4.1M (revenue +17.2% year-over-year).
- 2018: Revenue of $3.1M, expenses of $3.1M, and assets of $3.7M (revenue +4.0% year-over-year).
- 2017: Revenue of $2.9M, expenses of $2.8M, and assets of $3.7M (revenue -0.4% year-over-year).
- 2016: Revenue of $2.9M, expenses of $2.6M, and assets of $3.4M (revenue +10.4% year-over-year).
- 2015: Revenue of $2.7M, expenses of $2.3M, and assets of $3.1M (revenue +13.4% year-over-year).
- 2014: Revenue of $2.4M, expenses of $2.2M, and assets of $2.7M (revenue +6.9% year-over-year).
- 2013: Revenue of $2.2M, expenses of $2.1M, and assets of $2.6M (revenue -2.5% year-over-year).
- 2012: Revenue of $2.3M, expenses of $1.9M, and assets of $2.4M (revenue +46.8% year-over-year).
- 2011: Revenue of $1.5M, expenses of $1.8M, and assets of $1.9M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Childrens Day Treatment Center & School Inc:
Data Sources and Methodology
This transparency report for Childrens Day Treatment Center & School 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.