ALEF BET CHILD CARE INC (EIN 222875903) - 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

1987

Legal Domicile

Principal Officer

HEDDY STERN

Phone

6175473651

Tax Period

2022-09-01 to 2023-08-31

ALEF BET CHILD CARE INC, founded in 1987, is a small nonprofit in the Human Services sector that reported $641K in total revenue in fiscal year 2022. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $872K exceeded revenue, resulting in a 36% operating deficit.

Mission

THE MISSION AND SIGNIFICANT ACTIVITY IS TO PROVIDE A WELCOMING AND WARM COMMUNITY FOR TODDLERS AND PRESCHOOLERS. THE SCHOOL AND OFFICE ARE LOCATED IN THE CENTER OF CAMBRIDGE MA. THE CHILDREN COME FROM THE SURROUNDING COMMUNITIES.

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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 (2022)

Revenue Breakdown

Contributions & Grants $119,214

Program Service Revenue $502,517

Investment Income $0

Other Revenue $19,078

TOTAL REVENUE $640,809

Expense Breakdown

Grants Paid $0

Salaries & Benefits $664,065

Fundraising Expenses $0

Program Expenses $680,089

Other Expenses $207,970

TOTAL EXPENSES $872,035

Year-over-Year Comparison

	2022	2021	Change
Revenue	$640,809	$819,736	-0.2%
Expenses	$872,035	N/A	N/A
Net Income	$-231,226	$819,736	-1.3%

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HEDDY STERN	PRESIDENT	4	Officer Director	$0	$0	$0
MICHAEL SIMKIN	TREASURER	4	Officer Director	$0	$0	$0
EMILY GOLDMAN	CLERK	4	Officer Director	$0	$0	$0
Marcie Kamerow	Director	1	Director	$0	$0	$0
Lauren Gans	Director	1	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
2023	$640,809	$872,035	$737,576	$-231,226
2022	$819,736	$848,300	$915,624	$-28,564
2021	$875,311	$609,244	$933,437	$266,067
2020	$441,205	$591,737	$785,294	$-150,532
2019	$606,494	$592,915	$835,205	$13,579

ALEF BET CHILD CARE INC