Westchester School For Special Children

Westchester School For Special Children shows consistent revenue growth and tight expense management, with liabilities often exceeding assets.

EIN: 133176016 · Yonkers, NY · Updated: 2026-03-28

$20.3MRevenue

$9.0MAssets

80/100Mission Score (Excellent)

Is Westchester School For Special Children Legit?

Some Concerns

GoodFiling Consistency

ExcellentSpending Efficiency

GoodTransparency

3 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Westchester School For Special Children directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Westchester School For Special Children

Westchester School For Special Children (EIN: 133176016) is a nonprofit organization based in Yonkers, NY. The organization reported total revenue of $20.3M and total assets of $9.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Westchester School For Special Children's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Westchester School For Special Children demonstrates consistent growth in revenue and expenses over the past decade, indicating an expanding operational scope. For the most recent period (202306), the organization reported revenues of $18,743,112 against expenses of $18,498,329, resulting in a modest surplus. This trend of expenses closely tracking revenue suggests efficient resource utilization, though it leaves little room for significant reserve building. The organization's assets have shown growth, reaching $5,474,016 in 2023, but liabilities often exceed assets, as seen in 2023 with liabilities at $6,576,241. This indicates a reliance on external funding or short-term obligations.

The organization's spending efficiency appears strong, with expenses consistently close to revenue, implying that most incoming funds are directly applied to operations. The absence of reported officer compensation across all available filings is a notable aspect of its financial structure, suggesting either a volunteer leadership model or compensation being reported under other categories, which would warrant further investigation for full transparency. Overall, the financial health appears stable with consistent program delivery, but the asset-to-liability ratio suggests a need for careful financial management and potentially a strategy to build stronger reserves.

Transparency is generally good given the consistent filing history. However, the lack of specific breakdown for program, administrative, and fundraising expenses in the provided data makes a detailed assessment of spending efficiency challenging. The consistent reporting of zero officer compensation is a positive indicator of resource allocation towards the mission, assuming all leadership roles are genuinely uncompensated or compensated through non-officer channels.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Westchester School For Special Children with a Mission Score of 80 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, Westchester School For Special Children 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

The organization consistently reports 0% officer compensation across all available filings, which is highly unusual for an organization of its size with revenues exceeding $18 million. This suggests either a fully volunteer executive leadership or that executive compensation is categorized differently, which could impact transparency.

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 Westchester School For Special Children's IRS 990 filings:

Liabilities consistently exceed assets, indicating a negative net asset position (e.g., 202306: Assets=$5,474,016, Liabilities=$6,576,241).
Consistent reporting of 0% officer compensation for an organization with over $18 million in revenue, which is highly unusual and warrants further investigation for transparency.
Lack of detailed expense breakdown (program, admin, fundraising) in the provided data makes a precise assessment of spending efficiency challenging.

Strengths

The following positive indicators were identified for Westchester School For Special Children:

Consistent revenue growth over the past decade, indicating expanding services and support (from $12.1M in 2011 to $18.7M in 2023).
Expenses closely track revenue, suggesting efficient utilization of funds for operational purposes (e.g., 202306: Revenue=$18,743,112, Expenses=$18,498,329).
Strong historical filing compliance with 10 IRS 990 filings, demonstrating commitment to transparency.
Implied high program spending due to tight expense management and 0% reported officer compensation, suggesting resources are directed towards the mission.

Frequently Asked Questions about Westchester School For Special Children

Is Westchester School For Special Children a legitimate charity?

Based on AI analysis of IRS 990 filings, Westchester School For Special Children (EIN: 133176016) some concerns. Mission Score: 80/100. 3 red flags identified, 4 strengths noted.

How does Westchester School For Special Children spend its money?

Westchester School For Special Children directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to Westchester School For Special Children tax-deductible?

Westchester School For Special Children is registered as a tax-exempt nonprofit (EIN: 133176016). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

Is Westchester School For Special Children financially stable?

The organization demonstrates operational stability with consistent revenue growth and expenses closely matching revenue. However, its liabilities frequently exceed its assets (e.g., 202306: Assets=$5,474,016, Liabilities=$6,576,241), indicating a reliance on current funding and potentially limited reserves, which could pose long-term stability concerns.

How does the organization manage executive compensation?

All available IRS 990 filings consistently report 0% officer compensation. This is a significant finding for an organization of this scale and suggests either a volunteer-led executive team or that compensation for leadership is reported under other expense categories, which would require further clarification for complete transparency.

What is the trend in the organization's financial growth?

Westchester School For Special Children has shown substantial financial growth over the past decade. Revenue increased from $12,115,774 in 201106 to $18,743,112 in 202306, representing a significant expansion in its operational capacity and reach.

Are the organization's assets sufficient to cover its liabilities?

Historically, the organization's liabilities have often exceeded its assets. For example, in 202306, assets were $5,474,016 while liabilities were $6,576,241. This indicates a negative net asset position, suggesting a need for careful financial management and potentially a strategy to build stronger reserves.

Filing History

IRS 990 filing history for Westchester School For Special Children showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Westchester School For Special Children's revenue has grown by 54.7%, moving from $12.1M to $18.7M. Total assets increased by 22.7% over the same period, from $4.5M to $5.5M. Total functional expenses rose by 53.7%, from $12.0M to $18.5M. In its most recent filing year (2023), Westchester School For Special Children reported a surplus of $245K, with revenue exceeding expenses. The organization holds $6.6M in liabilities against $5.5M in assets (debt-to-asset ratio: 120.1%), resulting in net assets of $-1,102,225.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$18.7M	$18.5M	$5.5M	$6.6M	—	—
2022	$16.1M	$16.8M	$5.4M	$6.7M	—	View 990
2020	$15.5M	$15.6M	$7.2M	$9.0M	—	View 990
2019	$11.4M	$11.3M	$3.2M	$4.9M	—	View 990
2018	$11.5M	$11.4M	$3.7M	$5.4M	—	View 990
2017	$10.8M	$10.9M	$3.2M	$5.2M	—	View 990
2016	$9.3M	$9.2M	$2.9M	$4.7M	—	View 990
2015	$9.6M	$9.3M	$3.6M	$5.5M	—	View 990
2012	$11.2M	$11.3M	$3.9M	$4.6M	—	View 990
2011	$12.1M	$12.0M	$4.5M	$5.0M	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $18.7M, expenses of $18.5M, and assets of $5.5M (revenue +16.7% year-over-year).
2022: Revenue of $16.1M, expenses of $16.8M, and assets of $5.4M (revenue +3.4% year-over-year).
2020: Revenue of $15.5M, expenses of $15.6M, and assets of $7.2M (revenue +36.3% year-over-year).
2019: Revenue of $11.4M, expenses of $11.3M, and assets of $3.2M (revenue -1.3% year-over-year).
2018: Revenue of $11.5M, expenses of $11.4M, and assets of $3.7M (revenue +7.4% year-over-year).
2017: Revenue of $10.8M, expenses of $10.9M, and assets of $3.2M (revenue +16.1% year-over-year).
2016: Revenue of $9.3M, expenses of $9.2M, and assets of $2.9M (revenue -3.3% year-over-year).
2015: Revenue of $9.6M, expenses of $9.3M, and assets of $3.6M (revenue -14.4% year-over-year).
2012: Revenue of $11.2M, expenses of $11.3M, and assets of $3.9M (revenue -7.6% year-over-year).
2011: Revenue of $12.1M, expenses of $12.0M, and assets of $4.5M.

Data Sources and Methodology

This transparency report for Westchester School For Special Children 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.