Community Day Nursery

Analysis

Community Day Nursery is a registered charity in United States, based in East Orange, NJ. It received its IRS tax-exemption ruling in April 1956, 70 years ago. Its declared purposes cover human services, which this site groups under poverty relief. The IRS classifies it as a school under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Community Day Nursery reported income of $2.2m and spending of $2.4m, spending 108% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income fell from $2.3m to $2.2m (-5.0%), an average of -1.3% a year. The sharpest change came in the year to December 2020, when income dropped by 24%. Over the whole period it spent 106% of the income it received.

Among 62,758 United States charities whose main cause is poverty relief and that reported income, Community Day Nursery sits at the 84th percentile: it is larger than about 84% of them. Against every charity in United States with reported income it ranks in the 87th percentile, and in the 89th percentile within NJ. Charities of a similar size with the same main cause include Warrior Foundation Freedom Station ($2.2m), Hirah Health System Inc ($2.2m) and Oakwood Creative Care Inc ($2.2m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 88% and program service revenue 10% of the total. Compensation of current officers, directors and key employees was $132k (5.5% of expenses). Other salaries and wages came to $1.3m. At year end it held assets of $4.7m against liabilities of $165k, net assets of $4.5m. It reported 41 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.