Childrens Garden Preschool
Childrens Garden Preschool operates with fluctuating annual surpluses and deficits, consistently reporting zero officer compensation.
EIN: 205140942 · Atlanta, GA · NTEE: P33 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $218K |
| Total Expenses | $231K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $217,679 |
| Net Assets | $23K |
| Transparency Score | 85/100 |
Is Childrens Garden Preschool Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Childrens Garden Preschool directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Childrens Garden Preschool
Childrens Garden Preschool (EIN: 205140942) is a nonprofit organization based in Atlanta, GA, classified under NTEE code P33. The organization reported total revenue of $218K and total assets of $52K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Childrens Garden Preschool's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Childrens Garden Preschool is a small nonprofit that has been operating for 15 years, with 14 years of IRS 990 filings on record (2010–2023). Revenue has grown at a compound annual rate of -2.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $199K |
| Total Expenses | $231K |
| Surplus / Deficit | $-31,902 |
| Total Assets | $23K |
| Net Assets | $23K |
| Operating Margin | -16.0% |
| Months of Reserves | 1.2 months |
Financial Health Grade: C
In 2023, Childrens Garden Preschool reported a deficit of $32K with expenses exceeding revenue, holds 1.2 months of operating reserves (limited).
Financial Trends
Over 14 years of filings (2010–2023), Childrens Garden Preschool's revenue has declined at a compound annual growth rate (CAGR) of -2.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +3.8% | +15.9% | -19.7% |
| 2022 | +7.6% | +29.2% | -21.2% |
| 2021 | +15.4% | -2.2% | +217.4% |
| 2020 | -17.3% | -15.5% | -22.6% |
| 2019 | -2.2% | +1.4% | +0.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2011 |
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 Garden Preschool 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 Garden Preschool 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 $32K, with expenses exceeding revenue.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no portion of its revenue is allocated to executive salaries, which is highly favorable for a nonprofit of its size (latest revenue $217,679).
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 Garden Preschool's IRS 990 filings:
- Frequent annual operating deficits (e.g., 202307, 202207, 202007, 201607), indicating reliance on prior year surpluses or other funding to cover expenses.
Strengths
The following positive indicators were identified for Childrens Garden Preschool:
- Consistent 0% officer compensation, ensuring resources are directed to programs.
- Zero reported liabilities across all filings, indicating a debt-free operation.
- Long operating history with 14 filings, demonstrating sustained commitment to its mission.
Frequently Asked Questions about Childrens Garden Preschool
Is Childrens Garden Preschool a legitimate charity?
Childrens Garden Preschool (EIN: 205140942) is a registered tax-exempt nonprofit based in Georgia. Our AI analysis gives it a Mission Score of 85/100. It has 14 years of IRS 990 filings on record. Total revenue: $218K. 1 red flag identified. 3 strengths noted. Financial health grade: C.
How does Childrens Garden Preschool spend its money?
Childrens Garden Preschool directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Childrens Garden Preschool tax-deductible?
Childrens Garden Preschool is registered as a tax-exempt nonprofit (EIN: 205140942). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Childrens Garden Preschool CEO make?
Childrens Garden Preschool's highest-compensated officer earns $217,679 annually. The organization reported $218K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Childrens Garden Preschool's spending goes to programs?
Childrens Garden Preschool directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Childrens Garden Preschool compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Childrens Garden Preschool is above average for NTEE category P33 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Childrens Garden Preschool located?
Childrens Garden Preschool is headquartered in Atlanta, Georgia and files with the IRS under EIN 205140942. It is classified under NTEE code P33.
How many years of IRS 990 filings does Childrens Garden Preschool have?
Childrens Garden Preschool has 14 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 $218K in total revenue.
Is Childrens Garden Preschool financially stable given its fluctuating annual results?
While Childrens Garden Preschool has experienced periods of deficit, such as in 202307 where expenses ($230,918) exceeded revenue ($199,016), it has also had surpluses. The consistent reporting of zero liabilities across all filings suggests a lack of long-term debt, which contributes to overall stability despite year-to-year fluctuations.
How does Childrens Garden Preschool manage its administrative costs?
Without a detailed breakdown of expenses beyond total expenses, it's challenging to pinpoint exact administrative costs. However, the consistent reporting of 0% officer compensation suggests a lean approach to executive overhead, which is a positive indicator for administrative efficiency.
What is the trend in Childrens Garden Preschool's assets?
Childrens Garden Preschool's assets have fluctuated over the years, from a low of $7,185 in 201507 to a high of $35,567 in 202107. The latest reported assets for 202307 are $22,507, indicating a moderate level of reserves.
Filing History
IRS 990 filing history for Childrens Garden Preschool showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2010–2023), Childrens Garden Preschool's revenue has declined by 25.4%, moving from $267K to $199K. Total assets increased by 33.7% over the same period, from $17K to $23K. Total functional expenses fell by 10.4%, from $258K to $231K. In its most recent filing year (2023), Childrens Garden Preschool reported a deficit of $32K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $199K | $231K | $23K | $0 | — | View 990 |
| 2022 | $192K | $199K | $28K | $0 | — | View 990 |
| 2021 | $178K | $154K | $36K | $0 | — | — |
| 2020 | $154K | $158K | $11K | $0 | — | — |
| 2019 | $187K | $187K | $14K | $0 | — | View 990 |
| 2018 | $191K | $184K | $14K | $0 | — | View 990 |
| 2017 | $163K | $152K | $22K | $0 | — | View 990 |
| 2016 | $153K | $164K | $22K | $0 | — | View 990 |
| 2015 | $170K | $135K | $7K | $0 | — | View 990 |
| 2014 | $159K | $152K | $20K | $0 | — | View 990 |
| 2013 | $207K | $221K | $16K | $0 | — | View 990 |
| 2012 | $247K | $245K | $14K | $0 | — | View 990 |
| 2011 | $234K | $238K | $13K | $0 | — | View 990 |
| 2010 | $267K | $258K | $17K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $199K, expenses of $231K, and assets of $23K (revenue +3.8% year-over-year).
- 2022: Revenue of $192K, expenses of $199K, and assets of $28K (revenue +7.6% year-over-year).
- 2021: Revenue of $178K, expenses of $154K, and assets of $36K (revenue +15.4% year-over-year).
- 2020: Revenue of $154K, expenses of $158K, and assets of $11K (revenue -17.3% year-over-year).
- 2019: Revenue of $187K, expenses of $187K, and assets of $14K (revenue -2.2% year-over-year).
- 2018: Revenue of $191K, expenses of $184K, and assets of $14K (revenue +17.1% year-over-year).
- 2017: Revenue of $163K, expenses of $152K, and assets of $22K (revenue +6.9% year-over-year).
- 2016: Revenue of $153K, expenses of $164K, and assets of $22K (revenue -10.5% year-over-year).
- 2015: Revenue of $170K, expenses of $135K, and assets of $7K (revenue +7.4% year-over-year).
- 2014: Revenue of $159K, expenses of $152K, and assets of $20K (revenue -23.3% year-over-year).
- 2013: Revenue of $207K, expenses of $221K, and assets of $16K (revenue -16.2% year-over-year).
- 2012: Revenue of $247K, expenses of $245K, and assets of $14K (revenue +5.3% year-over-year).
- 2011: Revenue of $234K, expenses of $238K, and assets of $13K (revenue -12.2% year-over-year).
- 2010: Revenue of $267K, expenses of $258K, and assets of $17K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Childrens Garden Preschool:
Data Sources and Methodology
This transparency report for Childrens Garden Preschool 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.