Childrens Nursery School
Childrens Nursery School shows consistent revenue growth and zero officer compensation over a decade.
EIN: 10327860 · Portland, ME · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $51K |
| Total Expenses | $65K |
| Program Spending | 90% |
| Net Assets | $91K |
| Transparency Score | 90/100 |
Is Childrens Nursery School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Childrens Nursery School directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Childrens Nursery School
Childrens Nursery School (EIN: 10327860) is a nonprofit organization based in Portland, ME. The organization reported total revenue of $51K and total assets of $68K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Childrens Nursery School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Childrens Nursery School is a micro nonprofit that has been operating for 51 years, with 8 years of IRS 990 filings on record (2010–2023). Revenue has grown at a compound annual rate of 5.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $80K |
| Total Expenses | $65K |
| Surplus / Deficit | +$15K |
| Total Assets | $91K |
| Net Assets | $91K |
| Operating Margin | 18.3% |
| Months of Reserves | 16.8 months |
Financial Health Grade: A
In 2023, Childrens Nursery School reported a surplus of $15K with revenue exceeding expenses, holds 16.8 months of operating reserves (strong position).
Financial Trends
Over 8 years of filings (2010–2023), Childrens Nursery School's revenue has grown at a compound annual growth rate (CAGR) of 5.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -10.7% | -16.7% | +23.8% |
| 2022 | +44.1% | +36.1% | +26.2% |
| 2021 | -10.6% | +5.3% | +43.6% |
| 2019 | +30.0% | -1.0% | +30.5% |
| 2018 | +0.0% | +0.0% | +0.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1975 |
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 Nursery School with a Mission Score of 90 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: 90%
- fundraising: 0%
According to IRS 990 filings, Childrens Nursery School allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% 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 surplus of $15K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation, which is highly unusual for an organization of this size and suggests a volunteer-led or very lean administrative structure.
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 Nursery School's IRS 990 filings:
- NTEE Code is unknown, which can make it harder to benchmark against similar organizations.
Strengths
The following positive indicators were identified for Childrens Nursery School:
- Consistent revenue growth, from $42,205 in 2010 to $79,736 in 2023.
- Significant asset growth, from $23,630 in 2010 to $91,031 in 2023.
- Zero reported officer compensation across all filings, indicating high efficiency.
- Low to zero liabilities in recent periods, demonstrating strong financial management.
- Consistent surplus of revenue over expenses in most recent years, allowing for reinvestment.
Frequently Asked Questions about Childrens Nursery School
Is Childrens Nursery School a legitimate charity?
Childrens Nursery School (EIN: 10327860) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 90/100. It has 8 years of IRS 990 filings on record. Total revenue: $51K. 1 red flag identified. 5 strengths noted. Financial health grade: A.
How does Childrens Nursery School spend its money?
Childrens Nursery School directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Childrens Nursery School tax-deductible?
Childrens Nursery School is registered as a tax-exempt nonprofit (EIN: 10327860). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Childrens Nursery School located?
Childrens Nursery School is headquartered in Portland, Maine and files with the IRS under EIN 10327860.
How many years of IRS 990 filings does Childrens Nursery School have?
Childrens Nursery School 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. The most recent filing shows $51K in total revenue.
Is Childrens Nursery School a good charity?
Based on the available IRS 990 data, Childrens Nursery School appears to be a good charity. It demonstrates consistent financial growth, low liabilities, and reports 0% officer compensation, suggesting a strong commitment to its mission and efficient use of funds.
How has Childrens Nursery School's financial health changed over time?
Childrens Nursery School has shown consistent financial improvement. Revenue has grown from $42,205 in 2010 to $79,736 in 2023, and assets have increased from $23,630 to $91,031 over the same period, indicating strong financial health and growth.
What is the organization's approach to executive compensation?
The organization reports 0% officer compensation in all available filings, suggesting that its leadership is either entirely volunteer-based or compensated through non-officer categories, which is a highly efficient use of donor funds.
Filing History
IRS 990 filing history for Childrens Nursery School showing financial trends over 8 years of public records:
Over 8 years of IRS 990 filings (2010–2023), Childrens Nursery School's revenue has grown by 88.9%, moving from $42K to $80K. Total assets increased by 285.2% over the same period, from $24K to $91K. Total functional expenses rose by 37.6%, from $47K to $65K. In its most recent filing year (2023), Childrens Nursery School reported a surplus of $15K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $80K | $65K | $91K | $0 | — | View 990 |
| 2022 | $89K | $78K | $74K | $19K | — | View 990 |
| 2021 | $62K | $57K | $58K | $10K | — | View 990 |
| 2019 | $69K | $55K | $41K | $4K | — | View 990 |
| 2018 | $53K | $55K | $31K | $9K | — | View 990 |
| 2018 | $53K | $55K | $31K | $9K | — | View 990 |
| 2012 | $48K | $47K | $20K | $2K | — | View 990 |
| 2010 | $42K | $47K | $24K | $1K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $80K, expenses of $65K, and assets of $91K (revenue -10.7% year-over-year).
- 2022: Revenue of $89K, expenses of $78K, and assets of $74K (revenue +44.1% year-over-year).
- 2021: Revenue of $62K, expenses of $57K, and assets of $58K (revenue -10.6% year-over-year).
- 2019: Revenue of $69K, expenses of $55K, and assets of $41K (revenue +30.0% year-over-year).
- 2018: Revenue of $53K, expenses of $55K, and assets of $31K (revenue +0.0% year-over-year).
- 2018: Revenue of $53K, expenses of $55K, and assets of $31K (revenue +10.9% year-over-year).
- 2012: Revenue of $48K, expenses of $47K, and assets of $20K (revenue +13.9% year-over-year).
- 2010: Revenue of $42K, expenses of $47K, and assets of $24K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Childrens Nursery School:
Data Sources and Methodology
This transparency report for Childrens Nursery School 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.