Fairfield Child Development Center

EIN: 010549002 501(c)(3) Education

Fairfield, OH

Total Revenue
$250,593
Total Expenses
$231,813
Total Assets
$314,101
Net Assets
$221,872
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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
2002
Legal Domicile
OH
Phone
5138586999
Tax Period
2022-07-01 to 2023-06-30

Fairfield Child Development Center, founded in 2002, is a small nonprofit in the Education sector that reported $251K in total revenue in fiscal year 2022. Revenue decreased 10% compared to the prior year. Expenses of $232K left a modest 7% surplus.

Mission

Provide quality Preschool education for children ages 3 through 5.

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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 (2022)

Revenue Breakdown

Contributions & Grants $47,187
Program Service Revenue $203,406
Investment Income $0
Other Revenue $0
TOTAL REVENUE $250,593

Expense Breakdown

Grants Paid $0
Salaries & Benefits $165,824
Fundraising Expenses $0
Program Expenses $182,152
Other Expenses $65,989
TOTAL EXPENSES $231,813

Year-over-Year Comparison

2022 2021 Change
Revenue $250,593 $278,279 -0.1%
Expenses $231,813 $234,039 0.0%
Net Income $18,780 $44,240 -0.6%
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

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Governance

Voting Members
10
Independent Members
8
Employees
18
Volunteers
N/A

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
10
$40,565
Total Directors
2
$40,565
Key Employees
2
$40,565
Highest Compensated
1
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Rebecca Hartman Director 020.00
Officer Director Key Emp Highest
$24,437 $0 $24,437
Jessica Werling Director of Development 020.00
Officer Director Key Emp
$16,128 $0 $16,128
Michelle Cosmah Chairperson 001.00
Officer
$0 $0 $0
Kathleen Reeves Secretary, Alumni Rep 001.00
Officer
$0 $0 $0
Michael Upchurch Treasurer 004.00
Officer
$0 $0 $0
Ellen Smith Member at Large, Alum Rep 001.00
Officer
$0 $0 $0
Beth Filipek Member at Large, Kindergarten Rep 000.50
Officer
$0 $0 $0
Kelle Stiens Member at Large 000.50
Officer
$0 $0 $0
Devin Pennington Member at Large 000.50
Officer
$0 $0 $0
Mary Doerger Member at Large 000.50
Officer
$0 $0 $0
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
2023 $250,593 $231,813 $314,101 $18,780
2022 $278,279 $234,039 $332,656 $44,240
2021 $244,877 $224,622 $312,783 $20,255
2020 $207,083 $204,337 $328,211 $2,746
2019 $230,798 $242,706 $295,362 $-11,908
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