ELKADER CHILDCARE AND LEARNING CENTER (EIN 200023859) - 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

2004

Legal Domicile

Principal Officer

JENNIFER COWSERT

Phone

5632452098

Tax Period

2023-01-01 to 2023-12-31

ELKADER CHILDCARE AND LEARNING CENTER, founded in 2004, is a small nonprofit in the Human Services sector that reported $353K in total revenue in fiscal year 2023. Revenue fell 34% from the prior year — a significant decline worth monitoring. Expenses of $432K exceeded revenue, resulting in a 22% operating deficit.

Mission

PRESCHOOL AND CHILD DAYCARE PROGRAM

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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 $32,425

Program Service Revenue $315,621

Investment Income $64

Other Revenue $5,265

TOTAL REVENUE $353,375

Expense Breakdown

Grants Paid $0

Salaries & Benefits $315,077

Fundraising Expenses $0

Program Expenses $397,314

Other Expenses $116,790

TOTAL EXPENSES $431,867

Year-over-Year Comparison

	2023	2022	Change
Revenue	$353,375	$532,698	-0.3%
Expenses	$431,867	$433,997	0.0%
Net Income	$-78,492	$98,701	-1.8%

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

Total Directors

Key Employees

$52,538

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMANDA SCHNEIDER	PRESIDENT	1.000	Officer Director	$0	$0	$0
JARED FUNK	VICE PRESIDENT	1.000	Officer Director	$0	$0	$0
ALISON HESS	SECRETARY	1.000	Officer Director	$0	$0	$0
JENNIFER COWSERT	TREASURER	1.000	Officer Director	$0	$0	$0
ABBI PERKINS	DIRECTOR	1.000	Director	$0	$0	$0
SHAWNA PRIEM	DIRECTOR	1.000	Director	$0	$0	$0
DANIELLE EATON	DIRECTOR	1.000	Director	$0	$0	$0
JODY KRUGGER	EXECUTIVE DIRECTOR	40.00	Key Emp	$52,538	$0	$52,538

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	No data	No data	No data	No data
2023	$353,375	$431,867	$482,334	$-78,492
2022	$532,698	$433,997	$568,826	$98,701
2021	$339,861	$345,546	$508,418	$-5,685
2020	$271,170	$256,815	$482,177	$14,355
2019	$281,495	$301,174	$471,317	$-19,679
2018	$291,938	$320,048	$491,621	$-28,110

ELKADER CHILDCARE AND LEARNING CENTER