MARGARET P MUSCARELLE CHILD DEV CENTER

EIN: 221593527 501(c)(3)

GARFIELD, NJ

Total Revenue
$789,186
Total Expenses
$972,776
Total Assets
$1,549,730
Net Assets
$1,519,762
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1951
Legal Domicile
NJ
Principal Officer
ANNA N CHEN
Phone
9734783080
Tax Period
2024-10-01 to 2025-09-30

MARGARET P MUSCARELLE CHILD DEV CENTER, founded in 1951, is a small nonprofit that reported $789K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. Expenses of $973K exceeded revenue, resulting in a 23% operating deficit.

Mission

THE PRIMARY EXEMPT PURPOSE IS TO PROVIDE FULL TIME EARLY CARE AND EDUCATION SERVICES TO LOW AND MODERATE INCOME FAMILIES WHO WOULD OTHERWISE BE UNABLE TO AFFORD QUALITY CHILD CARE. THE ORGANIZATION ALSO PROVIDES A NUTRITIOUS BREAKFAST, LUNCH AND DAILY SNACK.

Program Service Accomplishments

Program 1
Expenses: $587,276 Revenue: $545,764

ELECTRONIC CHILD CARE (ECC) IS THE TIME AND ATTENDANCE SYSTEM INITIATED BY THE STATE OF NEW JERSEY IN SEPTEMBER 2011. FAMILIES ON ALL OF THE STATE'S FUNDING STREAMS FOR CHILD CARE USE THIS SYSTEM.

Program 2
Expenses: $251,690 Revenue: $161,813

CHILD CARE FOOD PROGRAM - PROVIDE BREAKFAST, LUNCH, AND SNACK DAILY, DURING THE 242 DAY PER YEAR PROGRAM, TO ALL CHILDREN, REGARDLESS OF FAMILY'S ABILITY TO PAY. FUNDS PROVIDED BY THE US DEPARTMENT...

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CHILD CARE FOOD PROGRAM - PROVIDE BREAKFAST, LUNCH, AND SNACK DAILY, DURING THE 242 DAY PER YEAR PROGRAM, TO ALL CHILDREN, REGARDLESS OF FAMILY'S ABILITY TO PAY. FUNDS PROVIDED BY THE US DEPARTMENT OF AGRICULTURE, BUREAU OF CHILD NUTRITION, AND THE CHILD CARE FOOD PROGRAM ARE USED TO ACCOMPLISH THIS GOAL.

Program 3
Expenses: $52,950

CHILD CARE CENTER - FAMILIES WHO CAN AFFORD IT PAY FULL TUITION FOR THE PRESCHOOL.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,500
Program Service Revenue $707,577
Investment Income $77,998
Other Revenue $1,111
TOTAL REVENUE $789,186

Expense Breakdown

Grants Paid $0
Salaries & Benefits $685,196
Fundraising Expenses $0
Program Expenses $891,916
Other Expenses $287,580
TOTAL EXPENSES $972,776

Year-over-Year Comparison

2024 2023 Change
Revenue $789,186 $879,489 -0.1%
Expenses $972,776 $961,175 +0.0%
Net Income $-183,590 $-81,686 +1.2%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
8
Independent Members
8
Employees
19
Volunteers
8

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$80,931
Total Directors
8
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MICHAEL KUPEC PRESIDENT 5.00
Officer Director
$0 $0 $0
LEANE SURMA TREASURER 1.00
Officer Director
$0 $0 $0
LOIS MANCINI NOMINATING 1.00
Director
$0 $0 $0
MARGARITA PENNISI PERSONNEL 1.00
Director
$0 $0 $0
CASSITA M MASSIAH TRUSTEE 1.00
Director
$0 $0 $0
DONNA CARRAZZONE TRUSTEE 1.00
Director
$0 $0 $0
VALERIE VLADYKA TRUSTEE 1.00
Director
$0 $0 $0
HELENA ANNE YUHAS TRUSTEE 1.00
Director
$0 $0 $0
ANNA CHEN EXECUTIVE DIRECTOR 40.00
Officer
$80,836 $95 $80,931
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $789,186 $972,776 $1,549,730 $-183,590
2024 No data No data No data No data
2023 $1,196,245 $931,537 $1,819,435 $264,708
2022 $950,993 $901,361 $1,544,917 $49,632
2021 $1,274,079 $958,085 $1,497,074 $315,994
2020 $1,008,006 $850,559 $1,320,196 $157,447
2019 $977,677 $1,120,732 $1,032,176 $-143,055
2018 $1,041,717 $1,234,507 $1,178,898 $-192,790
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