Westfield Community Center Association
Westfield Community Center Association: Consistent Program Spending Amidst Revenue Fluctuations
EIN: 221515226 · Westfield, NJ · NTEE: P28Z · Updated: 2026-04-04
About Westfield Community Center Association
Westfield Community Center Association (EIN: 221515226) is a nonprofit organization based in Westfield, NJ, classified under NTEE code P28Z. The organization reported total revenue of $161K and total assets of $542K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Westfield Community Center Association'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 Westfield Community Center Association 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: 14%
- programs: 76%
- fundraising: 10%
According to IRS 990 filings, Westfield Community Center Association allocates its expenses as follows: admin: 14%, programs: 76%, fundraising: 10%. With 76% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is reported as $0 across all available filings, indicating either a volunteer-led executive team or compensation is not reported in this section.
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 Westfield Community Center Association's IRS 990 filings:
- Revenue has shown significant year-over-year fluctuations, from $418,855 in 2018 to $83,919 in 2022, which could impact long-term stability.
- The organization reported a liability of $7,940 in 2022 after several years of $0 liabilities, warranting further investigation.
Strengths
The following positive indicators were identified for Westfield Community Center Association:
- A high percentage of expenses are consistently allocated to programs (76% in 2022), demonstrating a strong commitment to their mission.
- The organization maintains a healthy asset base relative to its revenue, with $459,432 in assets against $83,919 in revenue in 2022.
- Administrative and fundraising costs are kept relatively low, indicating efficient operations.
Frequently Asked Questions about Westfield Community Center Association
What does Westfield Community Center Association do?
Westfield Community Center Association is a nonprofit organization in the Human Services sector, located in Westfield, New Jersey. It is classified under NTEE code P28Z.
How much revenue does Westfield Community Center Association have?
Westfield Community Center Association reported total revenue of $161,349. Based on 10 IRS 990 filings on record.
What are Westfield Community Center Association's total assets?
Westfield Community Center Association holds total assets of $542,270 as reported in IRS 990 filings.
Where is Westfield Community Center Association located?
Westfield Community Center Association is based in Westfield, New Jersey.
What is Westfield Community Center Association's EIN?
Westfield Community Center Association's Employer Identification Number (EIN) is 221515226. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is Westfield Community Center Association?
Westfield Community Center Association is classified under NTEE code P28Z (Human Services).
Is Westfield Community Center Association a registered 501(c)(3)?
Yes, Westfield Community Center Association is recognized as a tax-exempt organization by the IRS. EIN: 221515226.
Does Westfield Community Center Association file IRS Form 990?
Yes, Westfield Community Center Association has 10 IRS Form 990 filings on record. The most recent covers tax period 202212.
What was Westfield Community Center Association's revenue in 2022?
In the 202212 filing period, Westfield Community Center Association reported total revenue of $83,919, total expenses of $109,665, and net assets of $459,432.
Is Westfield Community Center Association's revenue growing or declining?
Westfield Community Center Association's revenue is declining. Revenue went from $101,203 (202112) to $83,919 (202212), a -17.1% change. Based on 10 filings on record.
What is Westfield Community Center Association's most recent 990 filing?
The most recent IRS Form 990 filing for Westfield Community Center Association covers tax period 202212. It shows revenue of $83,919, expenses of $109,665, total assets of $459,432, and liabilities of $7,940.
How much does Westfield Community Center Association spend on programs vs administration?
Based on IRS 990 analysis, Westfield Community Center Association allocates approximately 76% of expenses to program services, 14% to administrative costs, and 10% to fundraising. This indicates strong program focus.
Is Westfield Community Center Association a trustworthy charity?
Based on AI analysis of IRS 990 data, Westfield Community Center Association appears trustworthy. Mission Score: 75/100 (Good). 2 red flags identified. 3 strengths noted.
What are the red flags for Westfield Community Center Association?
The following concerns were identified: Revenue has shown significant year-over-year fluctuations, from $418,855 in 2018 to $83,919 in 2022, which could impact long-term stability.. The organization reported a liability of $7,940 in 2022 after several years of $0 liabilities, warranting further investigation.. These flags are based on automated analysis of IRS 990 public filings and should be verified independently.
What are Westfield Community Center Association's strengths?
Positive indicators for Westfield Community Center Association include: A high percentage of expenses are consistently allocated to programs (76% in 2022), demonstrating a strong commitment to their mission.. The organization maintains a healthy asset base relative to its revenue, with $459,432 in assets against $83,919 in revenue in 2022.. Administrative and fundraising costs are kept relatively low, indicating efficient operations.. These findings are derived from AI analysis of the organization's financial filings.
How does Westfield Community Center Association compensate executives?
Executive compensation is reported as $0 across all available filings, indicating either a volunteer-led executive team or compensation is not reported in this section. Executive compensation data is sourced from IRS 990 filings, which require disclosure of officer, director, and key employee pay.
How does the organization sustain its program spending despite significant revenue volatility?
The organization appears to manage its program spending by drawing on its substantial asset base, which has remained relatively stable even as revenue has fluctuated significantly. For example, in 2022, with revenue at $83,919, total expenses were $109,665, suggesting a reliance on reserves or prior year surpluses.
What is the nature of the $7,940 liability reported in 2022, given previous years of $0 liabilities?
Without further detail, the specific nature of this liability is unclear. It could represent short-term payables, deferred revenue, or a new debt instrument. Its emergence after years of no reported liabilities warrants closer examination to understand its impact on the organization's financial health.
Filing History
IRS 990 filing history for Westfield Community Center Association showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2010–2022), Westfield Community Center Association's revenue has declined by 20.8%, moving from $106K to $84K. Total assets increased by 96.9% over the same period, from $233K to $459K. Total functional expenses fell by 10.6%, from $123K to $110K. In its most recent filing year (2022), Westfield Community Center Association reported a deficit of $26K, with expenses exceeding revenue. The organization holds $8K in liabilities against $459K in assets (debt-to-asset ratio: 1.7%), resulting in net assets of $451K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2022 | $84K | $110K | $459K | $8K | — | View 990 |
| 2021 | $101K | $94K | $452K | $0 | — | View 990 |
| 2020 | $54K | $95K | $449K | $0 | — | View 990 |
| 2019 | $91K | $114K | $489K | $0 | — | View 990 |
| 2018 | $419K | $146K | $490K | $11K | — | View 990 |
| 2017 | $85K | $118K | $661K | $30K | — | View 990 |
| 2016 | $138K | $137K | $675K | $30K | — | View 990 |
| 2012 | $56K | $96K | $228K | $65K | — | View 990 |
| 2011 | $109K | $100K | $263K | $60K | — | View 990 |
| 2010 | $106K | $123K | $233K | $39K | — | View 990 |
Year-by-Year Financial Summary
- 2022: Revenue of $84K, expenses of $110K, and assets of $459K (revenue -17.1% year-over-year).
- 2021: Revenue of $101K, expenses of $94K, and assets of $452K (revenue +88.1% year-over-year).
- 2020: Revenue of $54K, expenses of $95K, and assets of $449K (revenue -41.0% year-over-year).
- 2019: Revenue of $91K, expenses of $114K, and assets of $489K (revenue -78.2% year-over-year).
- 2018: Revenue of $419K, expenses of $146K, and assets of $490K (revenue +390.4% year-over-year).
- 2017: Revenue of $85K, expenses of $118K, and assets of $661K (revenue -38.0% year-over-year).
- 2016: Revenue of $138K, expenses of $137K, and assets of $675K (revenue +144.3% year-over-year).
- 2012: Revenue of $56K, expenses of $96K, and assets of $228K (revenue -48.1% year-over-year).
- 2011: Revenue of $109K, expenses of $100K, and assets of $263K (revenue +2.4% year-over-year).
- 2010: Revenue of $106K, expenses of $123K, and assets of $233K.
Data Sources and Methodology
This transparency report for Westfield Community Center Association 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.