Specialized Early Childhood Center Of Western New York Inc
Specialized Early Childhood Center maintains stable finances with no reported officer compensation.
EIN: 161206389 · Buffalo, NY · NTEE: B28Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.7M |
| Total Expenses | $3.4M |
| Program Spending | 90% |
| CEO/Top Officer Pay | $3,742,393 |
| Net Assets | $1.5M |
| Transparency Score | 90/100 |
Is Specialized Early Childhood Center Of Western New York Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Specialized Early Childhood Center Of Western New York Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Specialized Early Childhood Center Of Western New York Inc
Specialized Early Childhood Center Of Western New York Inc (EIN: 161206389) is a nonprofit organization based in Buffalo, NY, classified under NTEE code B28Z. The organization reported total revenue of $3.7M and total assets of $2.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Specialized Early Childhood Center Of Western New York Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Specialized Early Childhood Center Of Western New York Inc is a mid-size nonprofit that has been operating for 39 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.5M |
| Total Expenses | $3.4M |
| Surplus / Deficit | +$17K |
| Total Assets | $1.8M |
| Total Liabilities | $264K |
| Net Assets | $1.5M |
| Operating Margin | 0.5% |
| Debt-to-Asset Ratio | 14.9% |
| Months of Reserves | 6.2 months |
Financial Health Grade: A
In 2023, Specialized Early Childhood Center Of Western New York Inc reported a surplus of $17K with revenue exceeding expenses, holds 6.2 months of operating reserves (strong position), has a debt-to-asset ratio of 14.9% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Specialized Early Childhood Center Of Western New York Inc's revenue has grown at a compound annual growth rate (CAGR) of 2.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +35.8% | +18.2% | +0.2% |
| 2022 | -22.2% | -3.2% | -20.9% |
| 2021 | +4.4% | -8.2% | -10.7% |
| 2020 | -7.9% | -7.3% | +19.4% |
| 2019 | -9.4% | +5.8% | -7.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1987 |
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 Specialized Early Childhood Center Of Western New York Inc with a Mission Score of 90 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: 90%
- fundraising: 0%
According to IRS 990 filings, Specialized Early Childhood Center Of Western New York Inc allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. 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 surplus of $17K, with revenue exceeding expenses.
- Debt-to-asset ratio: 14.9%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to its officers. This is highly unusual for an organization of its size (latest revenue $3,742,393) and suggests a strong commitment to directing funds towards its mission rather than executive salaries.
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 Specialized Early Childhood Center Of Western New York Inc's IRS 990 filings:
- Lack of detailed expense breakdown (program, admin, fundraising) in provided data, making precise efficiency analysis difficult.
Strengths
The following positive indicators were identified for Specialized Early Childhood Center Of Western New York Inc:
- Consistent reporting of 0% officer compensation, indicating high efficiency and mission focus.
- Healthy asset-to-liability ratio (e.g., 6.7:1 in 2023), demonstrating strong financial stability.
- Generally stable revenue streams over the past decade, supporting consistent operations.
- Positive net assets, indicating financial health and sustainability.
- Consistent IRS 990 filing history, enhancing transparency.
Frequently Asked Questions about Specialized Early Childhood Center Of Western New York Inc
Is Specialized Early Childhood Center Of Western New York Inc a legitimate charity?
Specialized Early Childhood Center Of Western New York Inc (EIN: 161206389) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 90/100. It has 13 years of IRS 990 filings on record. Total revenue: $3.7M. 1 red flag identified. 5 strengths noted. Financial health grade: A.
How does Specialized Early Childhood Center Of Western New York Inc spend its money?
Specialized Early Childhood Center Of Western New York Inc directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Specialized Early Childhood Center Of Western New York Inc tax-deductible?
Specialized Early Childhood Center Of Western New York Inc is registered as a tax-exempt nonprofit (EIN: 161206389). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Specialized Early Childhood Center Of Western New York Inc CEO make?
Specialized Early Childhood Center Of Western New York Inc's highest-compensated officer earns $3,742,393 annually. The organization reported $3.7M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
How does Specialized Early Childhood Center Of Western New York Inc compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Specialized Early Childhood Center Of Western New York Inc is above average for NTEE category B28Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Specialized Early Childhood Center Of Western New York Inc located?
Specialized Early Childhood Center Of Western New York Inc is headquartered in Buffalo, New York and files with the IRS under EIN 161206389. It is classified under NTEE code B28Z.
How many years of IRS 990 filings does Specialized Early Childhood Center Of Western New York Inc have?
Specialized Early Childhood Center Of Western New York 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 $3.7M in total revenue.
Is Specialized Early Childhood Center Of Western New York Inc a good charity?
Based on the available financial data, the organization appears to be a good charity. It consistently reports 0% officer compensation, indicating a strong focus on program delivery, and generally maintains a stable financial position with assets significantly exceeding liabilities.
How has the organization's revenue trended over the past few years?
The organization's revenue has fluctuated but generally remained strong, ranging from $2.5 million to $3.7 million over the past decade. In 2023, revenue was $3,459,688, showing a recovery from $2,547,599 in 2022.
What is the organization's asset-to-liability ratio?
In 2023, the organization had assets of $1,775,953 and liabilities of $264,331, resulting in an asset-to-liability ratio of approximately 6.7:1, which is a very healthy indicator of financial stability.
Does the organization have a history of deficit spending?
While the organization generally operates with a surplus or near-balanced budget, there have been periods of deficit spending, such as in 2022 (expenses $2,912,492 vs. revenue $2,547,599) and 2020 (expenses $3,280,512 vs. revenue $3,137,670).
Filing History
IRS 990 filing history for Specialized Early Childhood Center Of Western New York Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Specialized Early Childhood Center Of Western New York Inc's revenue has grown by 32.9%, moving from $2.6M to $3.5M. Total assets decreased by 0% over the same period, from $1.8M to $1.8M. Total functional expenses rose by 32%, from $2.6M to $3.4M. In its most recent filing year (2023), Specialized Early Childhood Center Of Western New York Inc reported a surplus of $17K, with revenue exceeding expenses. The organization holds $264K in liabilities against $1.8M in assets (debt-to-asset ratio: 14.9%), resulting in net assets of $1.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.5M | $3.4M | $1.8M | $264K | — | View 990 |
| 2022 | $2.5M | $2.9M | $1.8M | $278K | — | View 990 |
| 2021 | $3.3M | $3.0M | $2.2M | $381K | — | View 990 |
| 2020 | $3.1M | $3.3M | $2.5M | $915K | — | View 990 |
| 2019 | $3.4M | $3.5M | $2.1M | $364K | — | View 990 |
| 2018 | $3.8M | $3.3M | $2.3M | $403K | — | View 990 |
| 2017 | $3.0M | $2.9M | $1.8M | $318K | — | View 990 |
| 2016 | $2.8M | $2.7M | $1.7M | $341K | — | View 990 |
| 2015 | $2.6M | $2.6M | $1.6M | $321K | — | View 990 |
| 2014 | $2.6M | $2.7M | $1.6M | $324K | — | View 990 |
| 2013 | $2.7M | $2.7M | $1.7M | $330K | — | View 990 |
| 2012 | $2.8M | $2.8M | $1.8M | $402K | — | View 990 |
| 2011 | $2.6M | $2.6M | $1.8M | $415K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.5M, expenses of $3.4M, and assets of $1.8M (revenue +35.8% year-over-year).
- 2022: Revenue of $2.5M, expenses of $2.9M, and assets of $1.8M (revenue -22.2% year-over-year).
- 2021: Revenue of $3.3M, expenses of $3.0M, and assets of $2.2M (revenue +4.4% year-over-year).
- 2020: Revenue of $3.1M, expenses of $3.3M, and assets of $2.5M (revenue -7.9% year-over-year).
- 2019: Revenue of $3.4M, expenses of $3.5M, and assets of $2.1M (revenue -9.4% year-over-year).
- 2018: Revenue of $3.8M, expenses of $3.3M, and assets of $2.3M (revenue +25.6% year-over-year).
- 2017: Revenue of $3.0M, expenses of $2.9M, and assets of $1.8M (revenue +6.3% year-over-year).
- 2016: Revenue of $2.8M, expenses of $2.7M, and assets of $1.7M (revenue +7.4% year-over-year).
- 2015: Revenue of $2.6M, expenses of $2.6M, and assets of $1.6M (revenue +2.5% year-over-year).
- 2014: Revenue of $2.6M, expenses of $2.7M, and assets of $1.6M (revenue -5.7% year-over-year).
- 2013: Revenue of $2.7M, expenses of $2.7M, and assets of $1.7M (revenue -3.0% year-over-year).
- 2012: Revenue of $2.8M, expenses of $2.8M, and assets of $1.8M (revenue +7.3% year-over-year).
- 2011: Revenue of $2.6M, expenses of $2.6M, and assets of $1.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Specialized Early Childhood Center Of Western New York Inc:
Data Sources and Methodology
This transparency report for Specialized Early Childhood Center Of Western New York 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.