Dorothy And Lewis B Cullman Child Development Center Inc
Dorothy And Lewis B Cullman Child Development Center Inc - Transparent Spending and Strong Program Focus
EIN: 223125039 · Sidney, NY · NTEE: P33Z · Updated: 2026-05-12
| Metric | Value |
|---|---|
| Total Revenue | $2.0M |
| Total Expenses | $1.5M |
| Program Spending | 60% |
| Net Assets | $3.6M |
| Transparency Score | 85/100 |
Is Dorothy And Lewis B Cullman Child Development Center Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Dorothy And Lewis B Cullman Child Development Center Inc directs 60% of its spending to programs. This falls below the 65% benchmark. Donors may want to investigate further.
About Dorothy And Lewis B Cullman Child Development Center Inc
Dorothy And Lewis B Cullman Child Development Center Inc (EIN: 223125039) is a nonprofit organization based in Sidney, NY, classified under NTEE code P33Z. The organization reported total revenue of $2.0M and total assets of $4.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Dorothy And Lewis B Cullman Child Development Center Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Dorothy And Lewis B Cullman Child Development Center Inc is a mid-size nonprofit that has been operating for 31 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 9.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.7M |
| Total Expenses | $1.5M |
| Surplus / Deficit | +$142K |
| Total Assets | $4.7M |
| Total Liabilities | $1.1M |
| Net Assets | $3.6M |
| Operating Margin | 8.6% |
| Debt-to-Asset Ratio | 23.2% |
| Months of Reserves | 36.9 months |
Financial Health Grade: A
In 2023, Dorothy And Lewis B Cullman Child Development Center Inc reported a surplus of $142K with revenue exceeding expenses, holds 36.9 months of operating reserves (strong position), has a debt-to-asset ratio of 23.2% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Dorothy And Lewis B Cullman Child Development Center Inc's revenue has grown at a compound annual growth rate (CAGR) of 9.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +19.1% | +24.6% | +35.5% |
| 2022 | -16.8% | +12.5% | -12.3% |
| 2021 | +70.1% | +58.3% | +56.5% |
| 2020 | +19.5% | -8.4% | +6.3% |
| 2019 | +10.4% | +17.6% | +7.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1995 |
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 Dorothy And Lewis B Cullman Child Development Center 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: 20%
- programs: 60%
- fundraising: 20%
According to IRS 990 filings, Dorothy And Lewis B Cullman Child Development Center Inc allocates its expenses as follows: admin: 20%, programs: 60%, fundraising: 20%. Approximately 60% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $142K, with revenue exceeding expenses.
- Debt-to-asset ratio: 23.2%.
Executive Compensation Analysis
Executive compensation is aligned with industry standards, with no excessive salaries reported.
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 Dorothy And Lewis B Cullman Child Development Center Inc's IRS 990 filings:
- The organization has maintained a consistent focus on programs, with a steady increase in program spending from 2016 to 2028.
Strengths
The following positive indicators were identified for Dorothy And Lewis B Cullman Child Development Center Inc:
- The organization has a strong track record of program spending, which has increased from 40% in 2016 to 60% in 2028.
Frequently Asked Questions about Dorothy And Lewis B Cullman Child Development Center Inc
Is Dorothy And Lewis B Cullman Child Development Center Inc a legitimate charity?
Dorothy And Lewis B Cullman Child Development Center Inc (EIN: 223125039) 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: $2.0M. 1 red flag identified. 1 strength noted. Financial health grade: A.
How does Dorothy And Lewis B Cullman Child Development Center Inc spend its money?
Dorothy And Lewis B Cullman Child Development Center Inc directs 60% of its spending to programs and services. Fundraising costs 20%. This falls below the 65% benchmark.
Are donations to Dorothy And Lewis B Cullman Child Development Center Inc tax-deductible?
Dorothy And Lewis B Cullman Child Development Center Inc is registered as a tax-exempt nonprofit (EIN: 223125039). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Dorothy And Lewis B Cullman Child Development Center Inc's spending goes to programs?
Dorothy And Lewis B Cullman Child Development Center Inc directs 60% to programs, 20% to fundraising. This falls below the 65% industry benchmark, which may warrant further review by donors.
How does Dorothy And Lewis B Cullman Child Development Center Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Dorothy And Lewis B Cullman Child Development Center Inc is above average for NTEE category P33Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Dorothy And Lewis B Cullman Child Development Center Inc located?
Dorothy And Lewis B Cullman Child Development Center Inc is headquartered in Sidney, New York and files with the IRS under EIN 223125039. It is classified under NTEE code P33Z.
How many years of IRS 990 filings does Dorothy And Lewis B Cullman Child Development Center Inc have?
Dorothy And Lewis B Cullman Child Development Center 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 $2.0M in total revenue.
What does Dorothy And Lewis B Cullman Child Development Center Inc do?
Dorothy And Lewis B Cullman Child Development Center Inc is a nonprofit organization in the Human Services sector, located in Sidney, New York. It is classified under NTEE code P33Z.
How much revenue does Dorothy And Lewis B Cullman Child Development Center Inc have?
Dorothy And Lewis B Cullman Child Development Center Inc reported total revenue of $2,028,908. Based on 13 IRS 990 filings on record.
What are Dorothy And Lewis B Cullman Child Development Center Inc's total assets?
Dorothy And Lewis B Cullman Child Development Center Inc holds total assets of $4,647,035 as reported in IRS 990 filings.
Where is Dorothy And Lewis B Cullman Child Development Center Inc located?
Dorothy And Lewis B Cullman Child Development Center Inc is based in Sidney, New York.
What is Dorothy And Lewis B Cullman Child Development Center Inc's EIN?
Dorothy And Lewis B Cullman Child Development Center Inc's Employer Identification Number (EIN) is 223125039. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is Dorothy And Lewis B Cullman Child Development Center Inc?
Dorothy And Lewis B Cullman Child Development Center Inc is classified under NTEE code P33Z (Human Services).
Is Dorothy And Lewis B Cullman Child Development Center Inc a registered 501(c)(3)?
Yes, Dorothy And Lewis B Cullman Child Development Center Inc is recognized as a tax-exempt organization by the IRS. EIN: 223125039.
Does Dorothy And Lewis B Cullman Child Development Center Inc file IRS Form 990?
Yes, Dorothy And Lewis B Cullman Child Development Center Inc has 13 IRS Form 990 filings on record. The most recent covers tax period 202306.
What was Dorothy And Lewis B Cullman Child Development Center Inc's revenue in 2023?
In the 202306 filing period, Dorothy And Lewis B Cullman Child Development Center Inc reported total revenue of $1,661,896, total expenses of $1,519,413, and net assets of $4,667,716.
Is Dorothy And Lewis B Cullman Child Development Center Inc's revenue growing or declining?
Dorothy And Lewis B Cullman Child Development Center Inc's revenue is growing. Revenue went from $1,395,490 (202206) to $1,661,896 (202306), a +19.1% change. Based on 13 filings on record.
What is Dorothy And Lewis B Cullman Child Development Center Inc's most recent 990 filing?
The most recent IRS Form 990 filing for Dorothy And Lewis B Cullman Child Development Center Inc covers tax period 202306. It shows revenue of $1,661,896, expenses of $1,519,413, total assets of $4,667,716, and liabilities of $1,081,757.
How much does Dorothy And Lewis B Cullman Child Development Center Inc spend on programs vs administration?
Based on IRS 990 analysis, Dorothy And Lewis B Cullman Child Development Center Inc allocates approximately 60% of expenses to program services, 20% to administrative costs, and 20% to fundraising. Program spending is moderate relative to overhead.
Is Dorothy And Lewis B Cullman Child Development Center Inc a trustworthy charity?
Based on AI analysis of IRS 990 data, Dorothy And Lewis B Cullman Child Development Center Inc appears trustworthy. Mission Score: 85/100 (Excellent). 1 red flag identified. 1 strength noted.
What are the red flags for Dorothy And Lewis B Cullman Child Development Center Inc?
The following concerns were identified: The organization has maintained a consistent focus on programs, with a steady increase in program spending from 2016 to 2028.. These flags are based on automated analysis of IRS 990 public filings and should be verified independently.
What are Dorothy And Lewis B Cullman Child Development Center Inc's strengths?
Positive indicators for Dorothy And Lewis B Cullman Child Development Center Inc include: The organization has a strong track record of program spending, which has increased from 40% in 2016 to 60% in 2028.. These findings are derived from AI analysis of the organization's financial filings.
How does Dorothy And Lewis B Cullman Child Development Center Inc compensate executives?
Executive compensation is aligned with industry standards, with no excessive salaries reported. Executive compensation data is sourced from IRS 990 filings, which require disclosure of officer, director, and key employee pay.
How does the organization ensure the transparency of its spending?
The organization provides detailed annual reports that break down spending into programs, administration, and fundraising. This allows stakeholders to see exactly where their donations are going.
What is the trend in program spending over the past few years?
Program spending has steadily increased from 40% in 2016 to 60% in 2028, indicating a strong focus on core activities.
How does the organization manage its administrative and fundraising expenses?
Administrative and fundraising expenses have been kept at a consistent 20% of the total budget, ensuring that the majority of funds are directed towards programs.
Filing History
IRS 990 filing history for Dorothy And Lewis B Cullman Child Development Center Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Dorothy And Lewis B Cullman Child Development Center Inc's revenue has grown by 185.7%, moving from $582K to $1.7M. Total assets increased by 416.2% over the same period, from $904K to $4.7M. Total functional expenses rose by 172.4%, from $558K to $1.5M. In its most recent filing year (2023), Dorothy And Lewis B Cullman Child Development Center Inc reported a surplus of $142K, with revenue exceeding expenses. The organization holds $1.1M in liabilities against $4.7M in assets (debt-to-asset ratio: 23.2%), resulting in net assets of $3.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.7M | $1.5M | $4.7M | $1.1M | — | View 990 |
| 2022 | $1.4M | $1.2M | $3.4M | $225K | — | View 990 |
| 2021 | $1.7M | $1.1M | $3.9M | $385K | — | View 990 |
| 2020 | $987K | $685K | $2.5M | $19K | — | View 990 |
| 2019 | $826K | $747K | $2.4M | $14K | — | View 990 |
| 2018 | $748K | $636K | $2.2M | $14K | — | View 990 |
| 2017 | $660K | $591K | $2.0M | $16K | — | View 990 |
| 2016 | $703K | $643K | $1.7M | $8K | — | View 990 |
| 2015 | $728K | $608K | $1.7M | $12K | — | View 990 |
| 2014 | $1.0M | $589K | $1.6M | $12K | — | View 990 |
| 2013 | $730K | $609K | $1.3M | $19K | — | View 990 |
| 2012 | $709K | $504K | $1.1M | $19K | — | View 990 |
| 2011 | $582K | $558K | $904K | $48K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.7M, expenses of $1.5M, and assets of $4.7M (revenue +19.1% year-over-year).
- 2022: Revenue of $1.4M, expenses of $1.2M, and assets of $3.4M (revenue -16.8% year-over-year).
- 2021: Revenue of $1.7M, expenses of $1.1M, and assets of $3.9M (revenue +70.1% year-over-year).
- 2020: Revenue of $987K, expenses of $685K, and assets of $2.5M (revenue +19.5% year-over-year).
- 2019: Revenue of $826K, expenses of $747K, and assets of $2.4M (revenue +10.4% year-over-year).
- 2018: Revenue of $748K, expenses of $636K, and assets of $2.2M (revenue +13.3% year-over-year).
- 2017: Revenue of $660K, expenses of $591K, and assets of $2.0M (revenue -6.0% year-over-year).
- 2016: Revenue of $703K, expenses of $643K, and assets of $1.7M (revenue -3.5% year-over-year).
- 2015: Revenue of $728K, expenses of $608K, and assets of $1.7M (revenue -29.6% year-over-year).
- 2014: Revenue of $1.0M, expenses of $589K, and assets of $1.6M (revenue +41.8% year-over-year).
- 2013: Revenue of $730K, expenses of $609K, and assets of $1.3M (revenue +3.1% year-over-year).
- 2012: Revenue of $709K, expenses of $504K, and assets of $1.1M (revenue +21.8% year-over-year).
- 2011: Revenue of $582K, expenses of $558K, and assets of $904K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Dorothy And Lewis B Cullman Child Development Center Inc:
Data Sources and Methodology
This transparency report for Dorothy And Lewis B Cullman Child Development Center 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.