Brockton Day Nursery Inc (EIN 042103938) - Form 990 Financial Analysis & Trantor Score

🔒

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

1907

Legal Domicile

Tax Period

2022-07-01 to 2023-06-30

Brockton Day Nursery Inc, founded in 1907, is a community nonprofit in the Human Services sector that reported $4.2M in total revenue in fiscal year 2022. Revenue surged 28% from the prior year, signaling strong growth momentum. Expenses of $3.7M left a modest 12% surplus.

Mission

To provide the highest quality age-appropriate education and care for young children of families in the greater Brockton, Massachusetts area.

🔒

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 (2022)

Revenue Breakdown

Contributions & Grants $1,030,721

Program Service Revenue $2,332,011

Investment Income $27,972

Other Revenue $843,635

TOTAL REVENUE $4,234,339

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,340,626

Fundraising Expenses $0

Program Expenses $3,484,518

Other Expenses $1,372,459

TOTAL EXPENSES $3,713,085

Year-over-Year Comparison

	2022	2021	Change
Revenue	$4,234,339	$3,295,861	+0.3%
Expenses	$3,713,085	$3,320,029	+0.1%
Net Income	$521,254	$-24,168	-22.6%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Benita Smith	Executive Director	40.00	Highest	$102,088	$0	$102,088
Paul Schreiber	Treasurer	2.00	Officer Director	$0	$0	$0
James Cobbs	President	2.00	Officer Director	$0	$0	$0
Marian McGrath	Clerk	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$4,234,339	$3,713,085	$2,897,081	$521,254
2022	$3,295,861	$3,320,029	$2,401,217	$-24,168
2021	$2,844,179	$2,728,584	$2,629,225	$115,595
2020	$2,630,879	$2,609,871	$2,554,532	$21,008
2019	$2,675,809	$2,836,934	$2,335,903	$-161,125
2018	$2,721,459	$2,779,544	$2,377,487	$-58,085

Brockton Day Nursery Inc