WESTMORELAND CHILDREN'S CENTER INC (EIN 237099244) - 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

HELANE LIBBY KING

Phone

3012297161

Tax Period

2023-09-01 to 2024-08-31

WESTMORELAND CHILDREN'S CENTER INC, founded in 1971, is a community nonprofit in the Human Services sector that reported $2.6M in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $2.5M left a modest 5% surplus.

Mission

TO PROVIDE QUALITY EARLY CHILDHOOD EDUCATION AND NURTURING CHILD CARE.

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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 $10,740

Program Service Revenue $2,473,397

Investment Income $108,241

Other Revenue $-5,571

TOTAL REVENUE $2,586,807

Expense Breakdown

Grants Paid $18,348

Salaries & Benefits $1,720,128

Fundraising Expenses $0

Program Expenses $2,132,789

Other Expenses $721,041

TOTAL EXPENSES $2,459,517

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,586,807	$2,379,787	+0.1%
Expenses	$2,459,517	$2,192,664	+0.1%
Net Income	$127,290	$187,123	-0.3%

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

$143,244

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ARIEL MOYER	CHAIR	1.00	Officer Director	$0	$0	$0
EMILY SCILIANO	VICE CHAIR	1.00	Officer Director	$0	$0	$0
LAYLA GIBBONS	SECRETARY	1.00	Officer Director	$0	$0	$0
NIUSHA FOSTER	TREASURER	1.00	Officer Director	$0	$0	$0
KASIE BRILL	FUNDRAISING	1.00	Director	$0	$0	$0
NEAL KUMAR	LONG RANGE PLANNING	1.00	Director	$0	$0	$0
CHRISTINE RODDY	PERSONNEL/FUNDRAISING	1.00	Director	$0	$0	$0
MARTELL GALLOWAY	TEACHER REP	1.00	Director	$0	$0	$0
HELANE LIBBY KING	EXECUTIVE DIRECTOR	60.00	Officer	$132,385	$10,859	$143,244

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	$2,586,807	$2,459,517	$3,198,403	$127,290
2023	$2,379,787	$2,192,664	$2,913,547	$187,123
2022	$2,431,361	$1,826,441	$2,212,000	$604,920
2021	$1,907,020	$1,475,879	$1,822,245	$431,141
2020	$1,591,898	$1,807,946	$1,334,624	$-216,048
2019	$2,015,283	$1,977,048	$1,162,580	$38,235
2018	$1,912,154	$2,022,284	$1,215,404	$-110,130

WESTMORELAND CHILDREN'S CENTER INC