CHILDREN DAY CARE CENTER INC (EIN 030236887) - Form 990 Financial Analysis & Trantor Score

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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

1980

Legal Domicile

Principal Officer

ALLISON BORCHERS

Phone

8024963372

Tax Period

2024-01-01 to 2024-09-30

CHILDREN DAY CARE CENTER INC, founded in 1980, is a small nonprofit that reported $115K in total revenue in fiscal year 2023. Revenue fell 58% from the prior year — a significant decline worth monitoring. Expenses of $199K exceeded revenue, resulting in a 72% operating deficit.

Mission

PROVIDING CHILDCARE SERVICES FOR WORKING PARENTS.

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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 $39,126

Program Service Revenue $81,030

Investment Income $-4,922

Other Revenue $0

TOTAL REVENUE $115,234

Expense Breakdown

Grants Paid $34,485

Salaries & Benefits $109,851

Fundraising Expenses $0

Program Expenses $194,934

Other Expenses $54,269

TOTAL EXPENSES $198,605

Year-over-Year Comparison

	2023	2022	Change
Revenue	$115,234	$274,558	-0.6%
Expenses	$198,605	$310,794	-0.4%
Net Income	$-83,371	$-36,236	+1.3%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVD BABBOTT-KLEIN	BOARD MEMBER	2.00	Officer Director	$0	$0	$0
CATHERINE BAIRD	BOARD MEMBER	2.00	Officer Director	$0	$0	$0
ALLISON BORCHERS	CHAIR	2.00	Officer Director	$0	$0	$0
JENNIFER CAVANAUGH	BOARD MEMBER	2.00	Officer Director	$0	$0	$0
JESS LYNCH	BOARD MEMBER	2.00	Officer Director	$0	$0	$0
BETH O'GRADY	BOARD MEMBER	2.00	Officer Director	$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
2024	$115,234	$198,605	No data	$-83,371
2023	$274,558	$310,794	$98,174	$-36,236
2022	$281,476	$285,707	$132,046	$-4,231
2021	$301,299	$293,483	$145,810	$7,816
2020	$296,791	$236,248	$95,897	$60,543
2019	$209,014	$254,288	$33,261	$-45,274
2018	$240,006	$301,030	$76,488	$-61,024

CHILDREN DAY CARE CENTER INC