UU WORLD OF CHILDREN

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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

2004

Legal Domicile

Principal Officer

CATHY JAGGARS

Phone

8643228995

Tax Period

2023-07-01 to 2024-06-30

UU WORLD OF CHILDREN, founded in 2004, is a small nonprofit in the Education sector that reported $512K in total revenue in fiscal year 2023. Revenue fell 32% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $103K, a strong 20% operating margin.

Mission

TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR PRESCHOOL AND LOWER ELEMENTARY AGED CHILDREN THROUGH THE MONTESSORI LEARNING PROGRAM.

Program Service Accomplishments

Program 1

Expenses: $337,309 Revenue: $350,280

THE ORGANIZATION PROVIDED 82 CHILDREN WITH EDUCATIONAL OPPORTUNITIES AS PRESENTED IN THE MONTESSORI LEARNING PROGRAM. CHILDREN ARE ENCOURAGED TO EXPLORE LEARNING OPPORTUNITIES AT A SELF-DIRECTED...

THE ORGANIZATION PROVIDED 82 CHILDREN WITH EDUCATIONAL OPPORTUNITIES AS PRESENTED IN THE MONTESSORI LEARNING PROGRAM. CHILDREN ARE ENCOURAGED TO EXPLORE LEARNING OPPORTUNITIES AT A SELF-DIRECTED PACE. PARENTS AND FAMILY MEMBERS PARTICIPATE IN NUMEROUS CELEBRATIONS AND HOLIDAY ACTIVITIES, THEREBY REINFORCING LEARNING ACTIVITIES. THE SCHOOL HOLDS MONTHLY PARENT MEETINGS THAT ARE EDUCATIONAL IN NATURE (NUTRITION, MONTESSORI PHILOSOPHY) AND HOSTS SEVERAL WORKDAYS EACH YEAR TO ASSIST WITH MAINTENANCE OF THE FACILITY.

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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 $142,830

Program Service Revenue $350,280

Investment Income $23,039

Other Revenue $-4,492

TOTAL REVENUE $511,657

Expense Breakdown

Grants Paid $9,620

Salaries & Benefits $340,536

Fundraising Expenses $0

Program Expenses $337,309

Other Expenses $58,763

TOTAL EXPENSES $408,919

Year-over-Year Comparison

	2023	2022	Change
Revenue	$511,657	$749,253	-0.3%
Expenses	$408,919	$495,329	-0.2%
Net Income	$102,738	$253,924	-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

$57,376

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SALLY DEAN	DIRECTOR	40.00	Director	$57,376	$0	$57,376
MICHAEL BLUM	BOARD MEMBER	N/A	Director	$0	$0	$0
CATHY JAGGARS	PRESIDENT	N/A	Director	$0	$0	$0
JOHN MELSON	TREASURER	N/A	Director	$0	$0	$0
TIA PROSTKO	BOARD MEMBER	N/A	Director	$0	$0	$0
TOMMIE REECE	BOARD MEMBER	N/A	Director	$0	$0	$0
JACQUELYN WEDDINGTON	BOARD MEMBER	N/A	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	$511,657	$408,919	$841,426	$102,738
2023	$749,253	$495,329	$738,461	$253,924
2022	$598,155	$447,603	$477,748	$150,552
2021	$459,994	$259,297	$317,692	$200,697
2020	$269,664	$290,520	$164,100	$-20,856
2019	$328,162	$352,714	$131,503	$-24,552