Community Day Nursery
Community Day Nursery: Consistent Revenue, High Program Spending, but Declining Assets
EIN: 221553693 · East Orange, NJ · NTEE: P330 · Updated: 2026-04-04
Is Community Day Nursery Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Community Day Nursery directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Community Day Nursery
Community Day Nursery (EIN: 221553693) is a nonprofit organization based in East Orange, NJ, classified under NTEE code P330. The organization reported total revenue of $2.1M and total assets of $5.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Community Day Nursery's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Community Day Nursery 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, Community Day Nursery 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.
Executive Compensation Analysis
Executive compensation is reported as $0 across all available filings, which warrants further investigation to understand how leadership is compensated or if these roles are entirely volunteer-based.
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 Community Day Nursery's IRS 990 filings:
- Consistent reporting of $0 executive compensation raises questions about the actual compensation structure or if key personnel are compensated through other means.
- A notable decline in total assets from $5,090,401 in 2021 to $4,710,247 in 2023, despite relatively stable revenue, requires further analysis.
- Liabilities have increased from $165,475 in 2023 to $503,586 in 2020, indicating potential financial strain or strategic shifts.
Strengths
The following positive indicators were identified for Community Day Nursery:
- Consistently high percentage of expenses dedicated to program services (e.g., 85% in 2023 based on available data) demonstrates a strong focus on its mission.
- Stable revenue stream over several years, with 2023 revenue at $2,221,641, indicates consistent donor support or service demand.
- Low fundraising expenses suggest efficient resource allocation for securing funds.
Frequently Asked Questions about Community Day Nursery
Is Community Day Nursery a legitimate charity?
Based on AI analysis of IRS 990 filings, Community Day Nursery (EIN: 221553693) some concerns. Mission Score: 85/100. 3 red flags identified, 3 strengths noted.
How does Community Day Nursery spend its money?
Community Day Nursery directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Community Day Nursery tax-deductible?
Community Day Nursery is registered as a tax-exempt nonprofit (EIN: 221553693). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What does Community Day Nursery do?
Community Day Nursery is a nonprofit organization in the Human Services sector, located in East Orange, New Jersey. It is classified under NTEE code P330.
How much revenue does Community Day Nursery have?
Community Day Nursery reported total revenue of $2,145,147. Based on 13 IRS 990 filings on record.
What are Community Day Nursery's total assets?
Community Day Nursery holds total assets of $5,076,531 as reported in IRS 990 filings.
Where is Community Day Nursery located?
Community Day Nursery is based in East Orange, New Jersey.
What is Community Day Nursery's EIN?
Community Day Nursery's Employer Identification Number (EIN) is 221553693. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is Community Day Nursery?
Community Day Nursery is classified under NTEE code P330 (Human Services).
Is Community Day Nursery a registered 501(c)(3)?
Yes, Community Day Nursery is recognized as a tax-exempt organization by the IRS. EIN: 221553693.
Does Community Day Nursery file IRS Form 990?
Yes, Community Day Nursery has 13 IRS Form 990 filings on record. The most recent covers tax period 202312.
What was Community Day Nursery's revenue in 2023?
In the 202312 filing period, Community Day Nursery reported total revenue of $2,221,641, total expenses of $2,389,235, and net assets of $4,710,247.
Is Community Day Nursery's revenue growing or declining?
Community Day Nursery's revenue is relatively stable. Revenue went from $2,133,128 (202212) to $2,221,641 (202312), a +4.1% change. Based on 13 filings on record.
What is Community Day Nursery's most recent 990 filing?
The most recent IRS Form 990 filing for Community Day Nursery covers tax period 202312. It shows revenue of $2,221,641, expenses of $2,389,235, total assets of $4,710,247, and liabilities of $165,475.
How much does Community Day Nursery spend on programs vs administration?
Based on IRS 990 analysis, Community Day Nursery allocates approximately 85% of expenses to program services, 10% to administrative costs, and 5% to fundraising. This indicates strong program focus.
Is Community Day Nursery a trustworthy charity?
Based on AI analysis of IRS 990 data, Community Day Nursery appears trustworthy. Mission Score: 85/100 (Excellent). 3 red flags identified. 3 strengths noted.
What are the red flags for Community Day Nursery?
The following concerns were identified: Consistent reporting of $0 executive compensation raises questions about the actual compensation structure or if key personnel are compensated through other means.. A notable decline in total assets from $5,090,401 in 2021 to $4,710,247 in 2023, despite relatively stable revenue, requires further analysis.. Liabilities have increased from $165,475 in 2023 to $503,586 in 2020, indicating potential financial strain or strategic shifts.. These flags are based on automated analysis of IRS 990 public filings and should be verified independently.
What are Community Day Nursery's strengths?
Positive indicators for Community Day Nursery include: Consistently high percentage of expenses dedicated to program services (e.g., 85% in 2023 based on available data) demonstrates a strong focus on its mission.. Stable revenue stream over several years, with 2023 revenue at $2,221,641, indicates consistent donor support or service demand.. Low fundraising expenses suggest efficient resource allocation for securing funds.. These findings are derived from AI analysis of the organization's financial filings.
How does Community Day Nursery compensate executives?
Executive compensation is reported as $0 across all available filings, which warrants further investigation to understand how leadership is compensated or if these roles are entirely volunteer-based. Executive compensation data is sourced from IRS 990 filings, which require disclosure of officer, director, and key employee pay.
Given the reported $0 executive compensation, how does Community Day Nursery attract and retain qualified leadership, and what is the actual cost of leadership if not reflected in this line item?
The consistent reporting of $0 for executive compensation across multiple years is highly unusual for an organization with over $2 million in annual revenue. This could indicate that leadership roles are entirely volunteer-based, that compensation is provided through a related entity not directly reported, or that the reporting method needs clarification. Understanding the true cost and structure of leadership is crucial for a complete financial assessment.
What factors contributed to the significant decrease in total assets from $5,090,401 in 2021 to $4,710,247 in 2023, and what is the organization's strategy to address this trend?
The decline in total assets, despite stable revenue, could be due to various factors such as depreciation of fixed assets, investment losses, or increased spending on programs that don't build asset value. An understanding of the specific asset categories affected and the organization's plan to manage or reverse this trend is important for long-term sustainability.
Filing History
IRS 990 filing history for Community Day Nursery showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Community Day Nursery's revenue has grown by 17.3%, moving from $1.9M to $2.2M. Total assets increased by 19.3% over the same period, from $3.9M to $4.7M. Total functional expenses rose by 26%, from $1.9M to $2.4M. In its most recent filing year (2023), Community Day Nursery reported a deficit of $168K, with expenses exceeding revenue. The organization holds $165K in liabilities against $4.7M in assets (debt-to-asset ratio: 3.5%), resulting in net assets of $4.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $2.2M | $2.4M | $4.7M | $165K | — | — |
| 2022 | $2.1M | $2.2M | $4.1M | $183K | — | View 990 |
| 2021 | $2.2M | $2.2M | $5.1M | $260K | — | View 990 |
| 2020 | $1.8M | $2.2M | $4.5M | $504K | — | View 990 |
| 2019 | $2.3M | $2.3M | $4.2M | $91K | — | View 990 |
| 2018 | $2.0M | $2.3M | $3.8M | $112K | — | View 990 |
| 2017 | $2.1M | $2.3M | $4.3M | $118K | — | View 990 |
| 2016 | $1.9M | $2.1M | $4.2M | $103K | — | View 990 |
| 2015 | $2.0M | $2.1M | $4.2M | $109K | — | View 990 |
| 2014 | $2.2M | $2.1M | $4.6M | $116K | — | View 990 |
| 2013 | $2.0M | $1.9M | $4.5M | $94K | — | View 990 |
| 2012 | $1.9M | $1.9M | $4.2M | $159K | — | View 990 |
| 2011 | $1.9M | $1.9M | $3.9M | $81K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $2.2M, expenses of $2.4M, and assets of $4.7M (revenue +4.1% year-over-year).
- 2022: Revenue of $2.1M, expenses of $2.2M, and assets of $4.1M (revenue -3.2% year-over-year).
- 2021: Revenue of $2.2M, expenses of $2.2M, and assets of $5.1M (revenue +23.3% year-over-year).
- 2020: Revenue of $1.8M, expenses of $2.2M, and assets of $4.5M (revenue -23.7% year-over-year).
- 2019: Revenue of $2.3M, expenses of $2.3M, and assets of $4.2M (revenue +14.9% year-over-year).
- 2018: Revenue of $2.0M, expenses of $2.3M, and assets of $3.8M (revenue -2.0% year-over-year).
- 2017: Revenue of $2.1M, expenses of $2.3M, and assets of $4.3M (revenue +6.7% year-over-year).
- 2016: Revenue of $1.9M, expenses of $2.1M, and assets of $4.2M (revenue -0.6% year-over-year).
- 2015: Revenue of $2.0M, expenses of $2.1M, and assets of $4.2M (revenue -10.8% year-over-year).
- 2014: Revenue of $2.2M, expenses of $2.1M, and assets of $4.6M (revenue +10.4% year-over-year).
- 2013: Revenue of $2.0M, expenses of $1.9M, and assets of $4.5M (revenue +5.2% year-over-year).
- 2012: Revenue of $1.9M, expenses of $1.9M, and assets of $4.2M (revenue -0.3% year-over-year).
- 2011: Revenue of $1.9M, expenses of $1.9M, and assets of $3.9M.
Data Sources and Methodology
This transparency report for Community Day Nursery 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.