Catherine Morrill Day Nursery

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1919

Legal Domicile

Principal Officer

Karen Peters

Phone

2078741115

Tax Period

2023-10-01 to 2024-09-30

Catherine Morrill Day Nursery, founded in 1919, is a community nonprofit in the Human Services sector that reported $1.5M in total revenue in fiscal year 2023. Expenses of $1.3M left a modest 12% surplus.

Mission

The mission of Catherine Morrill Day Nursery is to promote the young child's total development within A safe and nurturing environment and to support families and community.

Program Service Accomplishments

Program 1

Expenses: $1,066,371 Revenue: $976,202

Catherine Morrill Day Nursery provides child care and early education for approximately 85 children in the Greater Portland area. Children are provided with developmentally appropriate activities, as well as two meals and one snack per day. The nursery also provided support and parenting education for families. Catherine Morrill Day Nursery has a collaborative agreement with Portland Public Schools to provide public pre-kindergarten services.

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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%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $434,018

Program Service Revenue $912,461

Investment Income $63,049

Other Revenue $63,741

TOTAL REVENUE $1,473,269

Expense Breakdown

Grants Paid $0

Salaries & Benefits $975,840

Fundraising Expenses $0

Program Expenses $1,066,371

Other Expenses $318,319

TOTAL EXPENSES $1,294,159

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,473,269	$1,498,807	0.0%
Expenses	$1,294,159	$1,273,151	+0.0%
Net Income	$179,110	$225,656	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

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

$99,311

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Leigh LaMartina	President	5.00	Officer Director	$0	$0	$0
Kelly Chaisson	Treasurer	5.00	Officer Director	$0	$0	$0
Simone Mikolich	Secretary	5.00	Officer Director	$0	$0	$0
Patrick Verville	Director	5.00	Director	$0	$0	$0
Grace Price	Director	5.00	Director	$0	$0	$0
Allyson Conley	Director	5.00	Director	$0	$0	$0
Franchesca Rolshud	Director	5.00	Director	$0	$0	$0
Jordan Maresh	Director	5.00	Director	$0	$0	$0
Karen Peters	Executive Director	40.00	Officer	$89,280	$10,031	$99,311

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
2024	$1,473,269	$1,294,159	$2,546,321	$179,110
2023	$1,498,807	$1,273,151	$2,240,494	$225,656
2022	$1,383,402	$1,297,191	$1,903,160	$86,211
2021	$1,447,112	$1,315,957	$2,050,168	$131,155
2020	$1,263,525	$1,156,936	$1,775,700	$106,589
2019	$1,316,896	$1,272,684	$1,735,232	$44,212
2018	$1,262,484	$1,130,328	$1,855,750	$132,156