Children's Winter Garden
Children's Winter Garden ceased operations after years of deficit spending.
EIN: 20354984 · Nashua, NH · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $158K |
| Program Spending | 70% |
| Net Assets | $48K |
| Transparency Score | 30/100 |
Is Children's Winter Garden Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Children's Winter Garden directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Children's Winter Garden
Children's Winter Garden (EIN: 20354984) is a nonprofit organization based in Nashua, NH. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Children's Winter Garden's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Children's Winter Garden is a small nonprofit, with 5 years of IRS 990 filings on record (2011–2015). Revenue has grown at a compound annual rate of -5.1%.
Key Financial Metrics (2015)
From the most recent IRS 990 filing on record:
| Total Revenue | $146K |
| Total Expenses | $158K |
| Surplus / Deficit | $-12,069 |
| Total Assets | $48K |
| Net Assets | $48K |
| Operating Margin | -8.2% |
| Months of Reserves | 3.7 months |
Financial Health Grade: B
In 2015, Children's Winter Garden reported a deficit of $12K with expenses exceeding revenue, holds 3.7 months of operating reserves (adequate).
Financial Trends
Over 5 years of filings (2011–2015), Children's Winter Garden's revenue has declined at a compound annual growth rate (CAGR) of -5.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2015 | +2.3% | -7.9% | -20.0% |
| 2014 | -2.9% | +3.0% | -32.4% |
| 2013 | -17.8% | -10.1% | -18.1% |
| 2012 | -0.9% | -3.2% | -5.8% |
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Children's Winter Garden with a Mission Score of 30 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Children's Winter Garden allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2015)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $12K, with expenses exceeding revenue.
Executive Compensation Analysis
The organization consistently reported 0% officer compensation across all active years, indicating that no salaries were paid to officers, which is highly unusual for an active nonprofit but positive for minimizing overhead.
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 Children's Winter Garden's IRS 990 filings:
- Consistent deficit spending during active years (e.g., $146,362 revenue vs. $158,431 expenses in 2015)
- Decline in assets over time, indicating financial instability
- Current status shows $0 revenue and assets, suggesting organizational failure or closure.
Strengths
The following positive indicators were identified for Children's Winter Garden:
- Reported 0% officer compensation, indicating no executive salaries were paid.
Frequently Asked Questions about Children's Winter Garden
Is Children's Winter Garden a legitimate charity?
Children's Winter Garden (EIN: 20354984) is a registered tax-exempt nonprofit based in New Hampshire. Our AI analysis gives it a Mission Score of 30/100. It has 5 years of IRS 990 filings on record. 3 red flags identified. 1 strength noted. Financial health grade: B.
How does Children's Winter Garden spend its money?
Children's Winter Garden directs 70% of its spending to programs and services. Fundraising costs 10%. This meets the 65% industry benchmark.
Are donations to Children's Winter Garden tax-deductible?
Children's Winter Garden is registered as a tax-exempt nonprofit (EIN: 20354984). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Children's Winter Garden's spending goes to programs?
Children's Winter Garden directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
Where is Children's Winter Garden located?
Children's Winter Garden is headquartered in Nashua, New Hampshire and files with the IRS under EIN 20354984.
How many years of IRS 990 filings does Children's Winter Garden have?
Children's Winter Garden has 5 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends.
Is Children's Winter Garden still operating?
No, the latest filing shows $0 in revenue and assets, indicating the organization is no longer active.
Did Children's Winter Garden manage its finances effectively when active?
No, the organization consistently spent more than its revenue, leading to a decline in assets from $115,838 in 2011 to $48,372 in 2015, indicating financial instability.
What was the trend in assets for Children's Winter Garden?
Assets steadily declined from $115,838 in 2011 to $48,372 in 2015, reflecting persistent operating losses.
Filing History
IRS 990 filing history for Children's Winter Garden showing financial trends over 5 years of public records:
Over 5 years of IRS 990 filings (2011–2015), Children's Winter Garden's revenue has declined by 19.1%, moving from $181K to $146K. Total assets decreased by 58.2% over the same period, from $116K to $48K. Total functional expenses fell by 17.5%, from $192K to $158K. In its most recent filing year (2015), Children's Winter Garden reported a deficit of $12K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2015 | $146K | $158K | $48K | $0 | — | View 990 |
| 2014 | $143K | $172K | $60K | $0 | — | View 990 |
| 2013 | $147K | $167K | $89K | $0 | — | View 990 |
| 2012 | $179K | $186K | $109K | $0 | — | View 990 |
| 2011 | $181K | $192K | $116K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2015: Revenue of $146K, expenses of $158K, and assets of $48K (revenue +2.3% year-over-year).
- 2014: Revenue of $143K, expenses of $172K, and assets of $60K (revenue -2.9% year-over-year).
- 2013: Revenue of $147K, expenses of $167K, and assets of $89K (revenue -17.8% year-over-year).
- 2012: Revenue of $179K, expenses of $186K, and assets of $109K (revenue -0.9% year-over-year).
- 2011: Revenue of $181K, expenses of $192K, and assets of $116K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Children's Winter Garden:
Data Sources and Methodology
This transparency report for Children's Winter Garden 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.