Epiphany Community Nursery School
Epiphany Community Nursery School maintains stable finances with no reported officer compensation, despite declining assets.
EIN: 132805583 · New York, NY · NTEE: B21Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.9M |
| Total Expenses | $2.7M |
| Program Spending | 85% |
| Net Assets | $1.8M |
| Transparency Score | 85/100 |
Is Epiphany Community Nursery School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Epiphany Community Nursery School directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Epiphany Community Nursery School
Epiphany Community Nursery School (EIN: 132805583) is a nonprofit organization based in New York, NY, classified under NTEE code B21Z. The organization reported total revenue of $2.9M and total assets of $2.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Epiphany Community Nursery School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Epiphany Community Nursery School is a mid-size nonprofit that has been operating for 49 years, with 8 years of IRS 990 filings on record (2011–2018). Revenue has grown at a compound annual rate of -2.3%.
Key Financial Metrics (2018)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.9M |
| Total Expenses | $2.7M |
| Surplus / Deficit | +$212K |
| Total Assets | $2.7M |
| Total Liabilities | $894K |
| Net Assets | $1.8M |
| Operating Margin | 7.3% |
| Debt-to-Asset Ratio | 32.8% |
| Months of Reserves | 12.1 months |
Financial Health Grade: A
In 2018, Epiphany Community Nursery School reported a surplus of $212K with revenue exceeding expenses, holds 12.1 months of operating reserves (strong position), has a debt-to-asset ratio of 32.8% (moderate leverage).
Financial Trends
Over 8 years of filings (2011–2018), Epiphany Community Nursery School's revenue has declined at a compound annual growth rate (CAGR) of -2.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2018 | -1.9% | -11.3% | -9.8% |
| 2017 | -10.7% | -0.6% | -18.7% |
| 2016 | -12.3% | -5.5% | -3.6% |
| 2015 | -3.3% | +5.7% | -9.1% |
| 2014 | +17.3% | -10.2% | -9.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1977 |
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 Epiphany Community Nursery School 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, Epiphany Community Nursery School 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 (2018)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $212K, with revenue exceeding expenses.
- Debt-to-asset ratio: 32.8%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation from the organization, which is highly favorable for resource allocation.
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 Epiphany Community Nursery School's IRS 990 filings:
- Declining asset base over the past eight years
Strengths
The following positive indicators were identified for Epiphany Community Nursery School:
- Consistent 0% officer compensation reported
- Generally operates with a revenue surplus (e.g., $2,907,443 revenue vs. $2,695,060 expenses in 201806)
- Healthy asset-to-liability ratio ($2,722,113 assets vs. $894,127 liabilities in 201806)
Frequently Asked Questions about Epiphany Community Nursery School
Is Epiphany Community Nursery School a legitimate charity?
Epiphany Community Nursery School (EIN: 132805583) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 85/100. It has 8 years of IRS 990 filings on record. Total revenue: $2.9M. 1 red flag identified. 3 strengths noted. Financial health grade: A.
How does Epiphany Community Nursery School spend its money?
Epiphany Community Nursery School directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Epiphany Community Nursery School tax-deductible?
Epiphany Community Nursery School is registered as a tax-exempt nonprofit (EIN: 132805583). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Epiphany Community Nursery School's spending goes to programs?
Epiphany Community Nursery School directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Epiphany Community Nursery School compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Epiphany Community Nursery School is above average for NTEE category B21Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Epiphany Community Nursery School located?
Epiphany Community Nursery School is headquartered in New York, New York and files with the IRS under EIN 132805583. It is classified under NTEE code B21Z.
How many years of IRS 990 filings does Epiphany Community Nursery School have?
Epiphany Community 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 $2.9M in total revenue.
Is Epiphany Community Nursery School a good charity?
Based on the available data, Epiphany Community Nursery School appears to be a good charity. It consistently reports 0% officer compensation, suggesting a strong commitment to its mission over executive pay. While assets have declined, the organization generally operates with a surplus and maintains a healthy asset-to-liability ratio.
What is the trend in the organization's assets?
The organization's assets have shown a declining trend over the past eight years, from a high of $5,879,955 in 201206 to $2,722,113 in 201806.
Does the organization have a history of operating deficits?
Yes, the organization has experienced operating deficits in some periods, notably in 201706 (expenses $3,037,632 vs. revenue $2,964,485) and 201306 (expenses $3,407,520 vs. revenue $3,339,034).
Filing History
IRS 990 filing history for Epiphany Community Nursery School showing financial trends over 8 years of public records:
Over 8 years of IRS 990 filings (2011–2018), Epiphany Community Nursery School's revenue has declined by 15.3%, moving from $3.4M to $2.9M. Total assets decreased by 36.5% over the same period, from $4.3M to $2.7M. Total functional expenses fell by 9.8%, from $3.0M to $2.7M. In its most recent filing year (2018), Epiphany Community Nursery School reported a surplus of $212K, with revenue exceeding expenses. The organization holds $894K in liabilities against $2.7M in assets (debt-to-asset ratio: 32.8%), resulting in net assets of $1.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2018 | $2.9M | $2.7M | $2.7M | $894K | — | View 990 |
| 2017 | $3.0M | $3.0M | $3.0M | $1.4M | — | View 990 |
| 2016 | $3.3M | $3.1M | $3.7M | $2.0M | — | View 990 |
| 2015 | $3.8M | $3.2M | $3.9M | $2.4M | — | View 990 |
| 2014 | $3.9M | $3.1M | $4.2M | $3.3M | — | — |
| 2013 | $3.3M | $3.4M | $4.7M | $2.0M | — | View 990 |
| 2012 | $3.8M | $3.4M | $5.9M | $3.2M | — | View 990 |
| 2011 | $3.4M | $3.0M | $4.3M | $1.9M | — | View 990 |
Year-by-Year Financial Summary
- 2018: Revenue of $2.9M, expenses of $2.7M, and assets of $2.7M (revenue -1.9% year-over-year).
- 2017: Revenue of $3.0M, expenses of $3.0M, and assets of $3.0M (revenue -10.7% year-over-year).
- 2016: Revenue of $3.3M, expenses of $3.1M, and assets of $3.7M (revenue -12.3% year-over-year).
- 2015: Revenue of $3.8M, expenses of $3.2M, and assets of $3.9M (revenue -3.3% year-over-year).
- 2014: Revenue of $3.9M, expenses of $3.1M, and assets of $4.2M (revenue +17.3% year-over-year).
- 2013: Revenue of $3.3M, expenses of $3.4M, and assets of $4.7M (revenue -12.1% year-over-year).
- 2012: Revenue of $3.8M, expenses of $3.4M, and assets of $5.9M (revenue +10.7% year-over-year).
- 2011: Revenue of $3.4M, expenses of $3.0M, and assets of $4.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Epiphany Community Nursery School:
Data Sources and Methodology
This transparency report for Epiphany Community 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.