Margaret P Muscarelle Child Development Center Inc
Margaret P Muscarelle Child Development Center: Consistent Program Spending, but Declining Revenue
EIN: 221593527 · Garfield, NJ · Updated: 2026-04-04
| Metric | Value |
|---|---|
| Total Revenue | $879K |
| Total Expenses | $932K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $0 |
| Net Assets | $1.8M |
| Transparency Score | 75/100 |
Is Margaret P Muscarelle 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 →
Margaret P Muscarelle Child Development Center Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Margaret P Muscarelle Child Development Center Inc
Margaret P Muscarelle Child Development Center Inc (EIN: 221593527) is a nonprofit organization based in Garfield, NJ. The organization reported total revenue of $879K and total assets of $1.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Margaret P Muscarelle Child Development Center Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Margaret P Muscarelle Child Development Center Inc is a small nonprofit that has been operating for 66 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.2M |
| Total Expenses | $932K |
| Surplus / Deficit | +$265K |
| Total Assets | $1.8M |
| Total Liabilities | $34K |
| Net Assets | $1.8M |
| Operating Margin | 22.1% |
| Debt-to-Asset Ratio | 1.9% |
| Months of Reserves | 23.4 months |
Financial Health Grade: A
In 2023, Margaret P Muscarelle Child Development Center Inc reported a surplus of $265K with revenue exceeding expenses, holds 23.4 months of operating reserves (strong position), has a debt-to-asset ratio of 1.9% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Margaret P Muscarelle Child Development Center Inc's revenue has grown at a compound annual growth rate (CAGR) of 2.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +25.8% | +3.3% | +17.8% |
| 2022 | -25.4% | -5.9% | +3.2% |
| 2021 | +26.4% | +12.6% | +13.4% |
| 2020 | +3.1% | -24.1% | +27.9% |
| 2019 | -6.1% | -9.2% | -12.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1960 |
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 Margaret P Muscarelle Child Development Center Inc with a Mission Score of 75 out of 100 (Good). 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, Margaret P Muscarelle Child Development Center Inc 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 (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $265K, with revenue exceeding expenses.
- Debt-to-asset ratio: 1.9%.
Executive Compensation Analysis
Executive compensation is reported as $0 across all available filings, which is highly uncommon and warrants further investigation into how leadership is compensated or if services 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 Margaret P Muscarelle Child Development Center Inc's IRS 990 filings:
- Consistent reporting of $0 executive compensation raises questions about the true cost of leadership and potential underreporting.
- Revenue has shown a declining trend from $1,274,079 in 2021 to $879,489 in 2023, indicating potential financial challenges.
- The organization's net assets have decreased from $1,819,435 in 2023 to $1,735,137 in the current data, suggesting a slight erosion of financial reserves.
Strengths
The following positive indicators were identified for Margaret P Muscarelle Child Development Center Inc:
- The organization maintains a healthy asset base, with assets consistently exceeding liabilities.
- Program expenses consistently represent a high percentage of total expenses, indicating a strong focus on its mission.
- The organization has maintained a positive net asset position over the years, demonstrating financial stability despite revenue fluctuations.
Frequently Asked Questions about Margaret P Muscarelle Child Development Center Inc
Is Margaret P Muscarelle Child Development Center Inc a legitimate charity?
Margaret P Muscarelle Child Development Center Inc (EIN: 221593527) is a registered tax-exempt nonprofit based in New Jersey. Our AI analysis gives it a Mission Score of 75/100. It has 13 years of IRS 990 filings on record. Total revenue: $879K. 3 red flags identified. 3 strengths noted. Financial health grade: A.
How does Margaret P Muscarelle Child Development Center Inc spend its money?
Margaret P Muscarelle Child Development Center Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Margaret P Muscarelle Child Development Center Inc tax-deductible?
Margaret P Muscarelle Child Development Center Inc is registered as a tax-exempt nonprofit (EIN: 221593527). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Margaret P Muscarelle Child Development Center Inc CEO make?
Margaret P Muscarelle Child Development Center Inc's highest-compensated officer earns $0 annually. The organization reported $879K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Margaret P Muscarelle Child Development Center Inc's spending goes to programs?
Margaret P Muscarelle Child Development Center Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Margaret P Muscarelle Child Development Center Inc located?
Margaret P Muscarelle Child Development Center Inc is headquartered in Garfield, New Jersey and files with the IRS under EIN 221593527.
How many years of IRS 990 filings does Margaret P Muscarelle Child Development Center Inc have?
Margaret P Muscarelle 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 $879K in total revenue.
What does Margaret P Muscarelle Child Development Center Inc do?
Margaret P Muscarelle Child Development Center Inc is a nonprofit organization in the Unknown sector, located in Garfield, New Jersey. It is classified under NTEE code Unknown.
How much revenue does Margaret P Muscarelle Child Development Center Inc have?
Margaret P Muscarelle Child Development Center Inc reported total revenue of $879,489. Based on 13 IRS 990 filings on record.
What are Margaret P Muscarelle Child Development Center Inc's total assets?
Margaret P Muscarelle Child Development Center Inc holds total assets of $1,735,137 as reported in IRS 990 filings.
Where is Margaret P Muscarelle Child Development Center Inc located?
Margaret P Muscarelle Child Development Center Inc is based in Garfield, New Jersey.
What is Margaret P Muscarelle Child Development Center Inc's EIN?
Margaret P Muscarelle Child Development Center Inc's Employer Identification Number (EIN) is 221593527. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is Margaret P Muscarelle Child Development Center Inc?
Margaret P Muscarelle Child Development Center Inc is classified under NTEE code Unknown (Unknown).
Is Margaret P Muscarelle Child Development Center Inc a registered 501(c)(3)?
Margaret P Muscarelle Child Development Center Inc appears in IRS records (EIN: 221593527). Check the IRS Tax Exempt Organization Search for the most current determination letter status.
Does Margaret P Muscarelle Child Development Center Inc file IRS Form 990?
Yes, Margaret P Muscarelle Child Development Center Inc has 13 IRS Form 990 filings on record. The most recent covers tax period 202309.
What was Margaret P Muscarelle Child Development Center Inc's revenue in 2023?
In the 202309 filing period, Margaret P Muscarelle Child Development Center Inc reported total revenue of $1,196,245, total expenses of $931,537, and net assets of $1,819,435.
Is Margaret P Muscarelle Child Development Center Inc's revenue growing or declining?
Margaret P Muscarelle Child Development Center Inc's revenue is growing. Revenue went from $950,993 (202209) to $1,196,245 (202309), a +25.8% change. Based on 13 filings on record.
What is Margaret P Muscarelle Child Development Center Inc's most recent 990 filing?
The most recent IRS Form 990 filing for Margaret P Muscarelle Child Development Center Inc covers tax period 202309. It shows revenue of $1,196,245, expenses of $931,537, total assets of $1,819,435, and liabilities of $34,397.
How much does Margaret P Muscarelle Child Development Center Inc spend on programs vs administration?
Based on IRS 990 analysis, Margaret P Muscarelle Child Development Center Inc allocates approximately 85% of expenses to program services, 10% to administrative costs, and 5% to fundraising. This indicates strong program focus.
Is Margaret P Muscarelle Child Development Center Inc a trustworthy charity?
Based on AI analysis of IRS 990 data, Margaret P Muscarelle Child Development Center Inc appears trustworthy. Mission Score: 75/100 (Good). 3 red flags identified. 3 strengths noted.
What are the red flags for Margaret P Muscarelle Child Development Center Inc?
The following concerns were identified: Consistent reporting of $0 executive compensation raises questions about the true cost of leadership and potential underreporting.. Revenue has shown a declining trend from $1,274,079 in 2021 to $879,489 in 2023, indicating potential financial challenges.. The organization's net assets have decreased from $1,819,435 in 2023 to $1,735,137 in the current data, suggesting a slight erosion of financial reserves.. These flags are based on automated analysis of IRS 990 public filings and should be verified independently.
What are Margaret P Muscarelle Child Development Center Inc's strengths?
Positive indicators for Margaret P Muscarelle Child Development Center Inc include: The organization maintains a healthy asset base, with assets consistently exceeding liabilities.. Program expenses consistently represent a high percentage of total expenses, indicating a strong focus on its mission.. The organization has maintained a positive net asset position over the years, demonstrating financial stability despite revenue fluctuations.. These findings are derived from AI analysis of the organization's financial filings.
How does Margaret P Muscarelle Child Development Center Inc compensate executives?
Executive compensation is reported as $0 across all available filings, which is highly uncommon and warrants further investigation into how leadership is compensated or if services 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 the organization attract and retain qualified leadership, and what is the actual cost of leadership if not reflected in compensation?
The consistent reporting of $0 for executive compensation suggests either an entirely volunteer-led organization at the highest levels or that compensation is being reported under different categories, which would require further clarification from the organization's detailed financial statements or IRS Form 990.
What factors are contributing to the recent decline in revenue from $1,274,079 in 2021 to $879,489 in 2023, and what strategies are in place to reverse this trend?
The provided data does not specify the reasons for the revenue decline. Potential factors could include reduced grant funding, decreased donations, or changes in program enrollment. Understanding the specific causes and the organization's mitigation strategies is crucial for assessing its future financial health.
Filing History
IRS 990 filing history for Margaret P Muscarelle Child Development Center Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Margaret P Muscarelle Child Development Center Inc's revenue has grown by 27.5%, moving from $938K to $1.2M. Total assets increased by 17% over the same period, from $1.6M to $1.8M. Total functional expenses rose by 6.8%, from $872K to $932K. In its most recent filing year (2023), Margaret P Muscarelle Child Development Center Inc reported a surplus of $265K, with revenue exceeding expenses. The organization holds $34K in liabilities against $1.8M in assets (debt-to-asset ratio: 1.9%), resulting in net assets of $1.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.2M | $932K | $1.8M | $34K | — | View 990 |
| 2022 | $951K | $901K | $1.5M | $25K | — | View 990 |
| 2021 | $1.3M | $958K | $1.5M | $27K | — | View 990 |
| 2020 | $1.0M | $851K | $1.3M | $166K | — | View 990 |
| 2019 | $978K | $1.1M | $1.0M | $35K | — | View 990 |
| 2018 | $1.0M | $1.2M | $1.2M | $40K | — | View 990 |
| 2017 | $1.1M | $1.2M | $1.4M | $47K | — | View 990 |
| 2016 | $1.0M | $1.1M | $1.5M | $43K | — | View 990 |
| 2015 | $1.0M | $1.0M | $1.6M | $44K | — | View 990 |
| 2014 | $982K | $995K | $1.6M | $39K | — | View 990 |
| 2013 | $936K | $911K | $1.6M | $43K | — | View 990 |
| 2012 | $768K | $785K | $1.5M | $35K | — | View 990 |
| 2011 | $938K | $872K | $1.6M | $29K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.2M, expenses of $932K, and assets of $1.8M (revenue +25.8% year-over-year).
- 2022: Revenue of $951K, expenses of $901K, and assets of $1.5M (revenue -25.4% year-over-year).
- 2021: Revenue of $1.3M, expenses of $958K, and assets of $1.5M (revenue +26.4% year-over-year).
- 2020: Revenue of $1.0M, expenses of $851K, and assets of $1.3M (revenue +3.1% year-over-year).
- 2019: Revenue of $978K, expenses of $1.1M, and assets of $1.0M (revenue -6.1% year-over-year).
- 2018: Revenue of $1.0M, expenses of $1.2M, and assets of $1.2M (revenue -1.8% year-over-year).
- 2017: Revenue of $1.1M, expenses of $1.2M, and assets of $1.4M (revenue +2.1% year-over-year).
- 2016: Revenue of $1.0M, expenses of $1.1M, and assets of $1.5M (revenue +0.6% year-over-year).
- 2015: Revenue of $1.0M, expenses of $1.0M, and assets of $1.6M (revenue +5.1% year-over-year).
- 2014: Revenue of $982K, expenses of $995K, and assets of $1.6M (revenue +4.9% year-over-year).
- 2013: Revenue of $936K, expenses of $911K, and assets of $1.6M (revenue +21.9% year-over-year).
- 2012: Revenue of $768K, expenses of $785K, and assets of $1.5M (revenue -18.1% year-over-year).
- 2011: Revenue of $938K, expenses of $872K, and assets of $1.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Margaret P Muscarelle Child Development Center Inc:
Data Sources and Methodology
This transparency report for Margaret P Muscarelle 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.