EARLY LEARNING NEW HAMPSHIRE

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2003

Legal Domicile

Principal Officer

JACQUELYN COWELL

Phone

6032267900

Tax Period

2023-01-01 to 2023-12-31

EARLY LEARNING NEW HAMPSHIRE, founded in 2003, is a small nonprofit in the Education sector that reported $109K in total revenue in fiscal year 2023. Revenue fell 74% from the prior year — a significant decline worth monitoring. Expenses of $510K exceeded revenue, resulting in a 368% operating deficit.

Mission

THE FURTHERING OF QUALITY, AFFORDABLE CHILD CARE SERVICES FOR CHIOLDREN IN NEW HAMPSHIRE

Program Service Accomplishments

Program 1

Expenses: $154,702 Revenue: $13,788

MEMBERSHIP SERVICES PROVIDES CHILDCARE TRAINING AND EDUCATION TO EARLY LEARNING NH'S MEMBERS BY CONSULTING AND PUBLISHING A NEWSLETTER AND BY HOSTING A CHILD CARE CONFERENCE TO ADDRESS CHILD CARE...

MEMBERSHIP SERVICES PROVIDES CHILDCARE TRAINING AND EDUCATION TO EARLY LEARNING NH'S MEMBERS BY CONSULTING AND PUBLISHING A NEWSLETTER AND BY HOSTING A CHILD CARE CONFERENCE TO ADDRESS CHILD CARE INFRASTRUCTURE STABILIZATION.

Program 2

Expenses: $56,047

PUBLIC POLICY IS A PROJECT DESIGNED TO EDUCATE, INFORM, AND OBTAIN ASSISTANCE FROM LEADERS IN THE BUSINESS COMMUNITY AND IN GOVERNMENT LEVEL POSITIONS.

Program 3

Expenses: $229

SPARK NH IS A PROGRAM TO DEVELOP A STATEWIDE STRATEGIC PLAN FOR EARLY CHILDHOOD EDUCATION IN NH.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $93,243

Program Service Revenue $13,788

Investment Income $1,939

Other Revenue $0

TOTAL REVENUE $108,970

Expense Breakdown

Grants Paid $0

Salaries & Benefits $384,762

Fundraising Expenses $15,683

Program Expenses $210,978

Other Expenses $125,368

TOTAL EXPENSES $510,130

Year-over-Year Comparison

	2023	2022	Change
Revenue	$108,970	$424,126	-0.7%
Expenses	$510,130	$504,761	+0.0%
Net Income	$-401,160	$-80,635	+4.0%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

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

$92,700

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JACQUELYN COWELL	EXECUTIVE DI	40.00	Officer	$92,700	$0	$92,700
KATHARINE ENEGUESS	DIRECTOR	N/A	Director	$0	$0	$0
CHIEF RYAN MURDOUGH	DIRECTOR	N/A	Director	$0	$0	$0
THOMAS RAFFIO	DIRECTOR	N/A	Director	$0	$0	$0
NEAL SCOTT	DIRECTOR	N/A	Director	$0	$0	$0
HON MARY JANE WALLNER	DIRECTOR	N/A	Director	$0	$0	$0
JANET RIEL	TREASURER	N/A	Officer	$0	$0	$0
KATHY BOGLE SHIELDS	VICE PRESIDE	N/A	Officer	$0	$0	$0
SCOTT SPRADLING	PRESIDENT	N/A	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	$108,970	$510,130	$180,799	$-401,160
2022	$423,995	$506,739	$381,623	$-82,744
2022	$424,126	$504,761	$382,123	$-80,635
2021	$571,573	$539,981	$469,567	$31,592
2020	$929,263	$894,390	$424,086	$34,873
2020	$929,263	$894,390	$424,086	$34,873
2019	$1,531,891	$1,418,720	$353,440	$113,171
2018	$741,730	$693,822	$210,487	$47,908