WAYNESBORO EARLY LEARNING CENTER (EIN 231856521) - 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

1971

Legal Domicile

Principal Officer

JACK SCOTT

Phone

7177629711

Tax Period

2023-07-01 to 2024-06-30

WAYNESBORO EARLY LEARNING CENTER, founded in 1971, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2023.

Mission

PROVIDE FAMILIES WITH SAFE, QUALITY CHILD CARE IN AN ENVIRONMENT THAT FOSTERS LEARNING AND RESPECT

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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 $53,515

Program Service Revenue $1,160,889

Investment Income $6,408

Other Revenue $3,133

TOTAL REVENUE $1,223,945

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,001,497

Fundraising Expenses $0

Program Expenses $1,094,042

Other Expenses $302,357

TOTAL EXPENSES $1,303,854

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,223,945	$1,229,421	0.0%
Expenses	$1,303,854	$1,088,519	+0.2%
Net Income	$-79,909	$140,902	-1.6%

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

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

$47,817

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JASMIN CUBIT	Executive Dir.	40.00	Director	$27,246	$0	$27,246
KAREN WALKER	Executive Dir.	40.00	Director	$20,571	$0	$20,571
PAUL GUNDER	BOARD MEMBER	1.00	Director	$0	$0	$0
ERIKA NEMZEK	BOARD MEMBER	1.00	Director	$0	$0	$0
ANN SPOTTSWOOD	BOARD MEMBER	1.00	Director	$0	$0	$0
JEFF GEESAMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
WENDY ROYER	President	1.00	Officer	$0	$0	$0
JACK SCOTT	Vice President	1.00	Officer	$0	$0	$0
DARYL WARRENFELTZ	Treasurer	1.00	Officer	$0	$0	$0
KATHY HELFRICK	Secretary	1.00	Officer	$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	$1,223,945	$1,303,854	$1,117,357	$-79,909
2023	$1,229,421	$1,088,519	$1,181,576	$140,902
2022	$1,784,599	$1,559,804	$1,271,812	$224,795
2021	$1,569,046	$1,461,535	$947,836	$107,511
2020	$1,239,583	$1,272,147	$798,724	$-32,564
2019	$1,353,934	$1,300,137	$646,861	$53,797
2018	$1,058,958	$1,114,055	$612,833	$-55,097

WAYNESBORO EARLY LEARNING CENTER