KIDS IN THE COUNTRY CHILD CARE AND PRE-SCHOOL INC (EIN 030259359) - 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

1976

Legal Domicile

Principal Officer

Homer Sumner

Phone

8023487476

Tax Period

2024-07-01 to 2025-06-30

KIDS IN THE COUNTRY CHILD CARE AND PRE-SCHOOL INC, founded in 1976, is a small nonprofit in the Human Services sector that reported $535K in total revenue in fiscal year 2024. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $210K, a strong 39% operating margin.

Mission

Child care and pre-school

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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 (2024)

Revenue Breakdown

Contributions & Grants $398,416

Program Service Revenue $128,139

Investment Income $7,983

Other Revenue $0

TOTAL REVENUE $534,538

Expense Breakdown

Grants Paid $0

Salaries & Benefits $271,566

Fundraising Expenses $0

Program Expenses $323,114

Other Expenses $52,548

TOTAL EXPENSES $324,114

Year-over-Year Comparison

	2024	2023	Change
Revenue	$534,538	$431,209	+0.2%
Expenses	$324,114	$275,476	+0.2%
Net Income	$210,424	$155,733	+0.4%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Homer Sumner	President	1.00	Officer Director	$0	$0	$0
Regina Werner	Vice President	1.00	Officer Director	$0	$0	$0
Linda Holland	Treasurer	1.00	Officer Director	$0	$0	$0
Andrea Sumner	Director	1.00	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
2025	$534,538	$324,114	$618,348	$210,424
2024	$431,209	$275,476	$407,924	$155,733
2023	$266,608	$257,255	$385,985	$9,353
2021	$307,742	$260,753	$303,327	$46,989
2020	$309,603	$203,399	$254,863	$106,204
2019	$345,093	$293,395	$148,659	$51,698

KIDS IN THE COUNTRY CHILD CARE AND PRE-SCHOOL INC