MAGIC MOUNTAIN CHILDRENS CENTER INC (EIN 030314223) - 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

1988

Legal Domicile

Principal Officer

Theresa Chockbengboun

Phone

8027637908

Tax Period

2024-07-01 to 2025-06-30

MAGIC MOUNTAIN CHILDRENS CENTER INC, founded in 1988, is a small nonprofit in the Human Services sector that reported $342K in total revenue in fiscal year 2024. Revenue surged 33% from the prior year, signaling strong growth momentum. Expenses of $415K exceeded revenue, resulting in a 21% operating deficit.

Mission

Childcare 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 (2024)

Revenue Breakdown

Contributions & Grants $54,927

Program Service Revenue $287,081

Investment Income $29

Other Revenue $0

TOTAL REVENUE $342,037

Expense Breakdown

Grants Paid $0

Salaries & Benefits $387,189

Fundraising Expenses $373

Program Expenses $331,427

Other Expenses $27,654

TOTAL EXPENSES $414,843

Year-over-Year Comparison

	2024	2023	Change
Revenue	$342,037	$257,675	+0.3%
Expenses	$414,843	$303,191	+0.4%
Net Income	$-72,806	$-45,516	+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

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

$78,051

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Crystal Bennett	Executive Director	40	Key Emp Highest	$78,051	$0	$78,051
Theresa Chockbengboun	President	5	Officer Director	$0	$0	$0
Alexis Celley	Secretary	2	Officer Director	$0	$0	$0
Dayna Smith	Treasurer	2	Officer Director	$0	$0	$0
Chester Harper	Director	2	Director	$0	$0	$0
Blythe Faris	Secretary April to June	3	Officer Director	$0	$0	$0
Mary Mason	Director	2	Director	$0	$0	$0
Genevieve Byrne	Director	2	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	$342,037	$414,843	$103,729	$-72,806
2024	$257,675	$303,191	$180,028	$-45,516
2023	$357,317	$343,855	$232,349	$13,462
2022	$376,303	$343,808	$218,887	$32,495
2021	$306,816	$202,815	$222,707	$104,001
2020	$229,794	$191,417	$82,397	$38,377
2019	$220,750	$235,401	$43,567	$-14,651

MAGIC MOUNTAIN CHILDRENS CENTER INC