PURPLE CIRCLE DAY CARE CENTER (EIN 133073319) - 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

1981

Legal Domicile

Principal Officer

ELAINE KARAS

Phone

2128669193

Tax Period

2023-09-01 to 2024-08-31

PURPLE CIRCLE DAY CARE CENTER, founded in 1981, is a community nonprofit in the Education sector that reported $2.1M in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $2.5M exceeded revenue, resulting in a 17% operating deficit.

Mission

PRE-SCHOOL CENTER AND DAY CARE 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 (2023)

Revenue Breakdown

Contributions & Grants $123,958

Program Service Revenue $2,053,493

Investment Income $8,098

Other Revenue $-45,526

TOTAL REVENUE $2,140,023

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,908,001

Fundraising Expenses $0

Program Expenses $1,573,315

Other Expenses $592,685

TOTAL EXPENSES $2,500,686

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,140,023	$1,911,812	+0.1%
Expenses	$2,500,686	$1,998,509	+0.3%
Net Income	$-360,663	$-86,697	+3.2%

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

N/A

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
ELAINE KARAS	EXEC DIRECTOR	51.00	Officer	$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	$2,140,023	$2,500,686	$1,625,148	$-360,663
2023	$1,911,812	$1,998,509	$1,779,943	$-86,697
2019	$1,535,411	$1,527,160	$1,507,702	$8,251
2018	$1,484,768	$1,485,981	$1,345,890	$-1,213

PURPLE CIRCLE DAY CARE CENTER