FIRST FRIENDS DAYCARE INC (EIN 043459369) - 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

1999

Legal Domicile

Principal Officer

KIMBERLY SULLIVAN

Phone

5087914884

Tax Period

2024-09-01 to 2025-08-31

FIRST FRIENDS DAYCARE INC, founded in 1999, is a community nonprofit in the Human Services sector that reported $1.7M in total revenue in fiscal year 2024.

Mission

TO OPERATE A DAYCARE CENTER AND PROVIDE EARLY CARE AND AN EDUCATION CENTER

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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 $380,401

Program Service Revenue $1,306,341

Investment Income $20,064

Other Revenue $295

TOTAL REVENUE $1,707,101

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,444,856

Fundraising Expenses $0

Program Expenses $1,418,223

Other Expenses $302,920

TOTAL EXPENSES $1,747,776

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,707,101	$1,754,369	0.0%
Expenses	$1,747,776	$1,627,643	+0.1%
Net Income	$-40,675	$126,726	-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

$118,216

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT C ANTONELLI JR	DIRECTOR	0.50	Director	$0	$0	$0
GREGORY CESAR	DIRECTOR	0.50	Director	$0	$0	$0
JOSH MARTUNAS	DIRECTOR	0.50	Director	$0	$0	$0
BENNETT MCKENZIE	DIRECTOR	0.50	Director	$0	$0	$0
KATIE CASE	DIRECTOR	0.50	Director	$0	$0	$0
JULIE TZIPORI	DIRECTOR	0.50	Director	$0	$0	$0
DEREK ALFAMA	DIRECTOR	0.00	Director	$0	$0	$0
PATTY KADY	DIRECTOR	0.00	Director	$0	$0	$0
SEAN DOHERTY	DIRECTOR	0.00	Director	$0	$0	$0
STEPHEN DIGIOVANNI	PRESIDENT	0.50	Officer Director	$0	$0	$0
ELIZABETH MCCARTHY	CLERK	0.50	Officer Director	$0	$0	$0
MIRA SULAJ THROUGH 42025	TREASURER	0.50	Officer Director	$0	$0	$0
BENNETT MCKENZIE AS OF 52025	TREASURER	0.50	Officer Director	$0	$0	$0
KIMBERLY SULLIVAN	EXECUTIVE DIRECTOR	40.00	Officer	$108,112	$10,104	$118,216

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	$1,707,101	$1,747,776	$1,786,867	$-40,675
2024	$1,754,369	$1,627,643	$1,852,942	$126,726
2023	$1,746,993	$1,664,257	$1,749,697	$82,736
2022	$1,717,111	$1,554,278	$979,765	$162,833
2021	$1,459,833	$1,226,343	$860,634	$233,490
2020	$1,209,436	$1,334,589	$612,217	$-125,153
2019	$1,326,149	$1,316,671	$794,102	$9,478
2018	$1,227,372	$1,202,833	$739,052	$24,539
2018	$1,227,372	$1,185,282	$736,300	$42,090

FIRST FRIENDS DAYCARE INC