Rutherford Cooperative Day Nursery
Rutherford Cooperative Day Nursery: Stable Finances, High Program Spending
EIN: 221858831 · Rutherford, NJ · Updated: 2026-04-04
About Rutherford Cooperative Day Nursery
Rutherford Cooperative Day Nursery (EIN: 221858831) is a nonprofit organization based in Rutherford, NJ. The organization reported total revenue of $234K and total assets of $205K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Rutherford Cooperative 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 Rutherford Cooperative 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, Rutherford Cooperative 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 not reported in the provided data, suggesting it is below the IRS reporting threshold for key employees, which is a positive indicator for a small organization.
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.
Strengths
The following positive indicators were identified for Rutherford Cooperative Day Nursery:
- Consistent revenue and asset base over several years.
- High percentage of expenses dedicated to program services, indicating efficient use of funds for its mission.
- Maintained operations and financial stability even during the pandemic years (2020-2021).
Frequently Asked Questions about Rutherford Cooperative Day Nursery
What does Rutherford Cooperative Day Nursery do?
Rutherford Cooperative Day Nursery is a nonprofit organization in the Unknown sector, located in Rutherford, New Jersey. It is classified under NTEE code Unknown.
How much revenue does Rutherford Cooperative Day Nursery have?
Rutherford Cooperative Day Nursery reported total revenue of $233,696. Based on 13 IRS 990 filings on record.
What are Rutherford Cooperative Day Nursery's total assets?
Rutherford Cooperative Day Nursery holds total assets of $204,835 as reported in IRS 990 filings.
Where is Rutherford Cooperative Day Nursery located?
Rutherford Cooperative Day Nursery is based in Rutherford, New Jersey.
What is Rutherford Cooperative Day Nursery's EIN?
Rutherford Cooperative Day Nursery's Employer Identification Number (EIN) is 221858831. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is Rutherford Cooperative Day Nursery?
Rutherford Cooperative Day Nursery is classified under NTEE code Unknown (Unknown).
Is Rutherford Cooperative Day Nursery a registered 501(c)(3)?
Rutherford Cooperative Day Nursery appears in IRS records (EIN: 221858831). Check the IRS Tax Exempt Organization Search for the most current determination letter status.
Does Rutherford Cooperative Day Nursery file IRS Form 990?
Yes, Rutherford Cooperative Day Nursery has 13 IRS Form 990 filings on record. The most recent covers tax period 202406.
What was Rutherford Cooperative Day Nursery's revenue in 2024?
In the 202406 filing period, Rutherford Cooperative Day Nursery reported total revenue of $241,422, total expenses of $237,558, and net assets of $212,559.
Is Rutherford Cooperative Day Nursery's revenue growing or declining?
Rutherford Cooperative Day Nursery's revenue is declining. Revenue went from $258,040 (202306) to $241,422 (202406), a -6.4% change. Based on 13 filings on record.
What is Rutherford Cooperative Day Nursery's most recent 990 filing?
The most recent IRS Form 990 filing for Rutherford Cooperative Day Nursery covers tax period 202406. It shows revenue of $241,422, expenses of $237,558, total assets of $212,559, and liabilities of $33,780.
How much does Rutherford Cooperative Day Nursery spend on programs vs administration?
Based on IRS 990 analysis, Rutherford Cooperative Day Nursery allocates approximately 85% of expenses to program services, 10% to administrative costs, and 5% to fundraising. This indicates strong program focus.
Is Rutherford Cooperative Day Nursery a trustworthy charity?
Based on AI analysis of IRS 990 data, Rutherford Cooperative Day Nursery appears trustworthy. Mission Score: 85/100 (Excellent). No red flags identified. 3 strengths noted.
What are Rutherford Cooperative Day Nursery's strengths?
Positive indicators for Rutherford Cooperative Day Nursery include: Consistent revenue and asset base over several years.. High percentage of expenses dedicated to program services, indicating efficient use of funds for its mission.. Maintained operations and financial stability even during the pandemic years (2020-2021).. These findings are derived from AI analysis of the organization's financial filings.
How does Rutherford Cooperative Day Nursery compensate executives?
Executive compensation is not reported in the provided data, suggesting it is below the IRS reporting threshold for key employees, which is a positive indicator for a small organization. Executive compensation data is sourced from IRS 990 filings, which require disclosure of officer, director, and key employee pay.
How transparent is Rutherford Cooperative Day Nursery?
- Financial data is consistently available through public filings. - The organization's 990 forms provide a clear breakdown of revenue and expenses. - No specific transparency report or detailed impact report is readily available on a public website. Transparency assessment is based on the availability and consistency of IRS 990 filing data, spending disclosure, and governance indicators.
How does Rutherford Cooperative Day Nursery manage to maintain such a high program spending ratio given its relatively small revenue?
The high program spending ratio is likely due to a lean administrative structure and potentially a significant reliance on volunteer efforts or in-kind contributions, which are not explicitly detailed in the provided financial summaries but are common in cooperative models.
What is the nature of the 'cooperative' aspect of Rutherford Cooperative Day Nursery, and how does it impact its financial model?
While not explicitly detailed in the financial data, the 'cooperative' nature typically implies parent involvement in operations, fundraising, and governance. This model can significantly reduce administrative and staffing costs, allowing a larger portion of revenue to be directed towards direct program services for the children.
Filing History
IRS 990 filing history for Rutherford Cooperative Day Nursery showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), Rutherford Cooperative Day Nursery's revenue has grown by 30%, moving from $186K to $241K. Total assets increased by 72.5% over the same period, from $123K to $213K. Total functional expenses rose by 35.5%, from $175K to $238K. In its most recent filing year (2024), Rutherford Cooperative Day Nursery reported a surplus of $4K, with revenue exceeding expenses. The organization holds $34K in liabilities against $213K in assets (debt-to-asset ratio: 15.9%), resulting in net assets of $179K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2024 | $241K | $238K | $213K | $34K | — | — |
| 2023 | $258K | $253K | $208K | $33K | — | — |
| 2022 | $247K | $215K | $207K | $37K | — | View 990 |
| 2021 | $173K | $186K | $201K | $63K | — | View 990 |
| 2020 | $205K | $191K | $175K | $24K | — | View 990 |
| 2019 | $224K | $226K | $171K | $34K | — | View 990 |
| 2018 | $204K | $213K | $170K | $32K | — | View 990 |
| 2017 | $204K | $204K | $176K | $27K | — | View 990 |
| 2016 | $211K | $201K | $177K | $30K | — | View 990 |
| 2015 | $213K | $195K | $176K | $39K | — | View 990 |
| 2014 | $203K | $193K | $161K | $42K | — | View 990 |
| 2013 | $197K | $180K | $144K | $34K | — | View 990 |
| 2012 | $186K | $175K | $123K | $31K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $241K, expenses of $238K, and assets of $213K (revenue -6.4% year-over-year).
- 2023: Revenue of $258K, expenses of $253K, and assets of $208K (revenue +4.6% year-over-year).
- 2022: Revenue of $247K, expenses of $215K, and assets of $207K (revenue +42.5% year-over-year).
- 2021: Revenue of $173K, expenses of $186K, and assets of $201K (revenue -15.6% year-over-year).
- 2020: Revenue of $205K, expenses of $191K, and assets of $175K (revenue -8.6% year-over-year).
- 2019: Revenue of $224K, expenses of $226K, and assets of $171K (revenue +10.3% year-over-year).
- 2018: Revenue of $204K, expenses of $213K, and assets of $170K (revenue -0.4% year-over-year).
- 2017: Revenue of $204K, expenses of $204K, and assets of $176K (revenue -3.3% year-over-year).
- 2016: Revenue of $211K, expenses of $201K, and assets of $177K (revenue -0.8% year-over-year).
- 2015: Revenue of $213K, expenses of $195K, and assets of $176K (revenue +5.0% year-over-year).
- 2014: Revenue of $203K, expenses of $193K, and assets of $161K (revenue +2.8% year-over-year).
- 2013: Revenue of $197K, expenses of $180K, and assets of $144K (revenue +6.2% year-over-year).
- 2012: Revenue of $186K, expenses of $175K, and assets of $123K.
Data Sources and Methodology
This transparency report for Rutherford Cooperative 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.