CORTLAND COUNTY CHILD DEVELOPMENT - DAY CARE PROGRAM INC (EIN 161167492) - 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

1982

Legal Domicile

Phone

6077589325

Tax Period

2024-01-01 to 2024-12-31

CORTLAND COUNTY CHILD DEVELOPMENT - DAY CARE PROGRAM INC, founded in 1982, is a community nonprofit in the Human Services sector that reported $1.2M in total revenue in fiscal year 2024. Expenses of $1.5M exceeded revenue, resulting in a 19% operating deficit.

Mission

To provide daycare and child development services to residents of Cortland County

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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 $227,691

Program Service Revenue $940,701

Investment Income $75,177

Other Revenue $4,972

TOTAL REVENUE $1,248,541

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,281,572

Fundraising Expenses $0

Program Expenses $1,391,612

Other Expenses $207,554

TOTAL EXPENSES $1,489,126

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,248,541	$1,219,406	+0.0%
Expenses	$1,489,126	$1,314,648	+0.1%
Net Income	$-240,585	$-95,242	+1.5%

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

Total Directors

$65,223

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CAREY PETERS	Director	40.00	Director	$65,223	$0	$65,223
EMILY MORSE	Director	40.00	Director	$0	$0	$0
COLLEEN NELSON	Director	40.00	Director	$0	$0	$0
KRISTIN PENNOCK	Treasurer	40.00	Officer Director	$0	$0	$0
JESSICA BILEK	Secretary	40.00	Officer Director	$0	$0	$0
CHRISTINE FERRARO	Chairman	40.00	Officer Director	$0	$0	$0
LORRAINE BARBER	Director	40.00	Director	$0	$0	$0
MARGIE LANN	Director	40.00	Director	$0	$0	$0
COURTNEY L PETERS	EXECUTIVE DIRECTOR	40.00		$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	$1,248,541	$1,489,126	$636,588	$-240,585
2023	$1,219,406	$1,314,648	$844,397	$-95,242
2022	$1,310,972	$1,163,150	$908,617	$147,822
2021	$1,199,125	$1,121,120	$864,392	$78,005
2020	$708,139	$861,774	$760,056	$-153,635
2019	$1,106,822	$1,121,064	$880,013	$-14,242
2018	$1,070,379	$1,066,003	$846,383	$4,376

CORTLAND COUNTY CHILD DEVELOPMENT - DAY CARE PROGRAM INC