MARGARET P MUSCARELLE CHILD DEV CENTER (EIN 221593527) - 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

1951

Legal Domicile

Principal Officer

ANNA N CHEN

Phone

9734783080

Tax Period

2024-10-01 to 2025-09-30

MARGARET P MUSCARELLE CHILD DEV CENTER, founded in 1951, is a small nonprofit that reported $789K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. Expenses of $973K exceeded revenue, resulting in a 23% operating deficit.

Mission

WE ARE A LICENSED DAYCARE CENTER. WE PROVIDE CARE FOR CHILDREN RANGING IN AGES OF NEWBORN THROUGH 6 YEARS OLD. WE ARE LICENSED TO CARE FOR CHILDREN AGES 0 TO 13.

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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 $2,500

Program Service Revenue $707,577

Investment Income $77,998

Other Revenue $1,111

TOTAL REVENUE $789,186

Expense Breakdown

Grants Paid $0

Salaries & Benefits $685,196

Fundraising Expenses $0

Program Expenses $891,916

Other Expenses $287,580

TOTAL EXPENSES $972,776

Year-over-Year Comparison

	2024	2023	Change
Revenue	$789,186	$879,489	-0.1%
Expenses	$972,776	$961,175	+0.0%
Net Income	$-183,590	$-81,686	+1.2%

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

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

$80,931

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL KUPEC	PRESIDENT	5.00	Officer Director	$0	$0	$0
LEANE SURMA	TREASURER	1.00	Officer Director	$0	$0	$0
LOIS MANCINI	NOMINATING	1.00	Director	$0	$0	$0
MARGARITA PENNISI	PERSONNEL	1.00	Director	$0	$0	$0
CASSITA M MASSIAH	TRUSTEE	1.00	Director	$0	$0	$0
DONNA CARRAZZONE	TRUSTEE	1.00	Director	$0	$0	$0
VALERIE VLADYKA	TRUSTEE	1.00	Director	$0	$0	$0
HELENA ANNE YUHAS	TRUSTEE	1.00	Director	$0	$0	$0
ANNA CHEN	EXECUTIVE DIRECTOR	40.00	Officer	$80,836	$95	$80,931

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	$789,186	$972,776	$1,549,730	$-183,590
2024	No data	No data	No data	No data
2023	$1,196,245	$931,537	$1,819,435	$264,708
2022	$950,993	$901,361	$1,544,917	$49,632
2021	$1,274,079	$958,085	$1,497,074	$315,994
2020	$1,008,006	$850,559	$1,320,196	$157,447
2019	$977,677	$1,120,732	$1,032,176	$-143,055
2018	$1,041,717	$1,234,507	$1,178,898	$-192,790

MARGARET P MUSCARELLE CHILD DEV CENTER