Rochester Child Care Center Inc
Rochester Child Care Center Inc faces recent operating deficit despite historical stability and no reported officer compensation.
EIN: 20327002 · Rochester, NH · NTEE: P33Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.4M |
| Total Expenses | $3.7M |
| Program Spending | 90% |
| CEO/Top Officer Pay | $2 |
| Net Assets | $1.3M |
| Transparency Score | 85/100 |
Is Rochester Child Care Center Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Rochester Child Care Center Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Rochester Child Care Center Inc
Rochester Child Care Center Inc (EIN: 20327002) is a nonprofit organization based in Rochester, NH, classified under NTEE code P33Z. The organization reported total revenue of $3.4M and total assets of $1.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Rochester Child Care Center Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Rochester Child Care Center Inc is a mid-size nonprofit that has been operating for 49 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.0M |
| Total Expenses | $3.7M |
| Surplus / Deficit | $-661,059 |
| Total Assets | $1.5M |
| Total Liabilities | $184K |
| Net Assets | $1.3M |
| Operating Margin | -21.7% |
| Debt-to-Asset Ratio | 12.1% |
| Months of Reserves | 4.9 months |
Financial Health Grade: B
In 2023, Rochester Child Care Center Inc reported a deficit of $661K with expenses exceeding revenue, holds 4.9 months of operating reserves (adequate), has a debt-to-asset ratio of 12.1% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Rochester Child Care Center Inc's revenue has grown at a compound annual growth rate (CAGR) of 5.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -12.5% | +18.0% | -29.0% |
| 2022 | +24.2% | +35.2% | -1.1% |
| 2021 | +36.8% | +11.3% | +13.7% |
| 2020 | -17.8% | -18.7% | +43.0% |
| 2019 | -5.4% | +1.5% | -3.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| 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 Rochester Child Care 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: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Rochester Child Care Center Inc allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% 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 deficit of $661K, with expenses exceeding revenue.
- Debt-to-asset ratio: 12.1%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is highly unusual for an organization of its size with revenues exceeding $2 million annually. This suggests either a fully volunteer leadership, or that executive compensation is categorized differently within the 990, requiring further scrutiny to fully understand leadership remuneration.
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 Rochester Child Care Center Inc's IRS 990 filings:
- Significant operating deficit in the most recent fiscal period (202308), with expenses exceeding revenue by over $660,000.
- Consistent reporting of 0% officer compensation, which is highly unusual for an organization of this size and could indicate a lack of transparency regarding executive remuneration if compensation is indeed being paid.
- Decline in total assets by over $600,000 from 202208 to 202308.
Strengths
The following positive indicators were identified for Rochester Child Care Center Inc:
- Historically stable revenue generation, consistently in the multi-million dollar range.
- Low liabilities relative to assets, indicating good solvency in most periods.
- Clear alignment between organization name, NTEE code (P33Z - Child Day Care), and implied mission focus.
- Absence of reported officer compensation, suggesting a strong commitment to directing funds towards programs or a volunteer-driven leadership structure.
Frequently Asked Questions about Rochester Child Care Center Inc
Is Rochester Child Care Center Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Rochester Child Care Center Inc (EIN: 20327002) some concerns. Mission Score: 85/100. 3 red flags identified, 4 strengths noted.
How does Rochester Child Care Center Inc spend its money?
Rochester Child Care Center Inc directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Rochester Child Care Center Inc tax-deductible?
Rochester Child Care Center Inc is registered as a tax-exempt nonprofit (EIN: 20327002). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Rochester Child Care Center Inc CEO make?
Rochester Child Care Center Inc's highest-compensated officer earns $2 annually. The organization reported $3.4M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Rochester Child Care Center Inc's spending goes to programs?
Rochester Child Care Center Inc directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Rochester Child Care Center Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Rochester Child Care 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 Rochester Child Care Center Inc located?
Rochester Child Care Center Inc is headquartered in Rochester, New Hampshire and files with the IRS under EIN 20327002. It is classified under NTEE code P33Z.
How many years of IRS 990 filings does Rochester Child Care Center Inc have?
Rochester Child Care 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 $3.4M in total revenue.
Why did Rochester Child Care Center Inc incur a significant operating deficit of over $660,000 in the 202308 fiscal period?
The 202308 filing shows expenses of $3,701,034 against revenues of $3,039,975, resulting in a deficit. This is a notable shift from prior years' surpluses and warrants investigation into the cause, such as increased operational costs, decreased funding, or one-time expenditures.
How is executive leadership compensated if 'Officer Comp' is consistently reported as 0%?
The consistent reporting of 0% for officer compensation across all filings is highly unusual. It suggests either a volunteer-led executive team, or that executive salaries are reported under a different expense category (e.g., program services or administrative expenses) on the 990, which would require a deeper dive into the detailed expense schedules.
What is the organization's strategy to address the recent decline in assets from $2,148,054 in 202208 to $1,524,299 in 202308?
The organization's assets decreased by over $600,000 in the latest period. Understanding the reasons for this decline, whether due to asset utilization for operations, investments, or other factors, is crucial for assessing long-term financial health.
Filing History
IRS 990 filing history for Rochester Child Care Center Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Rochester Child Care Center Inc's revenue has grown by 80.1%, moving from $1.7M to $3.0M. Total assets increased by 116.4% over the same period, from $704K to $1.5M. Total functional expenses rose by 110.9%, from $1.8M to $3.7M. In its most recent filing year (2023), Rochester Child Care Center Inc reported a deficit of $661K, with expenses exceeding revenue. The organization holds $184K in liabilities against $1.5M in assets (debt-to-asset ratio: 12.1%), resulting in net assets of $1.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.0M | $3.7M | $1.5M | $184K | — | View 990 |
| 2022 | $3.5M | $3.1M | $2.1M | $147K | — | View 990 |
| 2021 | $2.8M | $2.3M | $2.2M | $511K | — | View 990 |
| 2020 | $2.0M | $2.1M | $1.9M | $728K | — | View 990 |
| 2019 | $2.5M | $2.6M | $1.3M | $116K | — | View 990 |
| 2018 | $2.6M | $2.5M | $1.4M | $96K | — | View 990 |
| 2017 | $2.4M | $2.4M | $1.3M | $79K | — | View 990 |
| 2016 | $2.4M | $2.3M | $1.2M | $81K | — | View 990 |
| 2015 | $2.2M | $2.1M | $1.1M | $137K | — | View 990 |
| 2014 | $2.1M | $1.9M | $994K | $112K | — | View 990 |
| 2013 | $1.9M | $1.8M | $806K | $98K | — | View 990 |
| 2012 | $1.7M | $1.7M | $667K | $94K | — | View 990 |
| 2011 | $1.7M | $1.8M | $704K | $113K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.0M, expenses of $3.7M, and assets of $1.5M (revenue -12.5% year-over-year).
- 2022: Revenue of $3.5M, expenses of $3.1M, and assets of $2.1M (revenue +24.2% year-over-year).
- 2021: Revenue of $2.8M, expenses of $2.3M, and assets of $2.2M (revenue +36.8% year-over-year).
- 2020: Revenue of $2.0M, expenses of $2.1M, and assets of $1.9M (revenue -17.8% year-over-year).
- 2019: Revenue of $2.5M, expenses of $2.6M, and assets of $1.3M (revenue -5.4% year-over-year).
- 2018: Revenue of $2.6M, expenses of $2.5M, and assets of $1.4M (revenue +7.5% year-over-year).
- 2017: Revenue of $2.4M, expenses of $2.4M, and assets of $1.3M (revenue +1.2% year-over-year).
- 2016: Revenue of $2.4M, expenses of $2.3M, and assets of $1.2M (revenue +8.3% year-over-year).
- 2015: Revenue of $2.2M, expenses of $2.1M, and assets of $1.1M (revenue +6.9% year-over-year).
- 2014: Revenue of $2.1M, expenses of $1.9M, and assets of $994K (revenue +8.1% year-over-year).
- 2013: Revenue of $1.9M, expenses of $1.8M, and assets of $806K (revenue +12.9% year-over-year).
- 2012: Revenue of $1.7M, expenses of $1.7M, and assets of $667K (revenue +1.4% year-over-year).
- 2011: Revenue of $1.7M, expenses of $1.8M, and assets of $704K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Rochester Child Care Center Inc:
Data Sources and Methodology
This transparency report for Rochester Child Care 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.