CHILD LIGHT INC (EIN 141683418) - 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

1985

Legal Domicile

Principal Officer

KELSEY MIRALDI

Phone

8456877696

Tax Period

2023-09-01 to 2024-08-31

CHILD LIGHT INC, founded in 1985, is a small nonprofit in the Education sector that reported $433K in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE HIGH-QUALITY, FLEXIBLE, & AFFORDABLE PRE-SCHOOL AND DAYCARE.

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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 $49,102

Program Service Revenue $372,463

Investment Income $10,043

Other Revenue $1,258

TOTAL REVENUE $432,866

Expense Breakdown

Grants Paid $0

Salaries & Benefits $332,907

Fundraising Expenses $0

Program Expenses $367,981

Other Expenses $87,578

TOTAL EXPENSES $420,485

Year-over-Year Comparison

	2023	2022	Change
Revenue	$432,866	$389,625	+0.1%
Expenses	$420,485	$310,777	+0.4%
Net Income	$12,381	$78,848	-0.8%

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

$94,968

Total Directors

$94,968

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JULIANNA ARMS	EXECUTIVE DIRECTOR	1.00	Officer Director	$94,968	$0	$94,968
KELSEY MIRALDI	PRESIDENT	1.00	Officer Director	$0	$0	$0
NIK GERNER	CO-TREASURER	1.00	Officer Director	$0	$0	$0
RICHARD TRAVERS	CO-TREASURER	1.00	Officer Director	$0	$0	$0
MELISSA CARLILE	DIRECTOR	1.00	Director	$0	$0	$0
MATTHEW SOMMERVILLE	DIRECTOR	1.00	Director	$0	$0	$0
JESSICA DINSTUHL	DIRECTOR	1.00	Director	$0	$0	$0
EMILY SWINDEN	DIRECTOR	1.00	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
2024	$432,866	$420,485	$546,980	$12,381
2023	$389,625	$310,777	$547,621	$78,848
2022	$346,268	$311,047	$461,590	$35,221
2021	$417,633	$350,719	$425,292	$66,914
2020	$303,666	$345,866	$292,998	$-42,200
2018	$408,715	$344,987	$232,872	$63,728

CHILD LIGHT INC