CHILD DEVELOPMENT COUNCIL INC DBA KINGSTON CHILDRENS CENTER (EIN 237173500) - 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

Legal Domicile

Principal Officer

JEMIMA CHAPMAN

Phone

6036423200

Tax Period

2023-01-01 to 2023-12-31

CHILD DEVELOPMENT COUNCIL INC DBA KINGSTON CHILDRENS CENTER is a small nonprofit that reported $830K in total revenue in fiscal year 2023. Revenue surged 27% from the prior year, signaling strong growth momentum.

Mission

The Center provides year round, full and half day early childhood education where children come first. The Kingston Childrens Center does not discriminate in providing services to children and their families on the basis of race, religion, cultural heritage, political beliefs, national origin, marital status, sexual orientation, or disability. The Center was founded in 1972 under IRC Code Section 501(c)3.

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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 $125,248

Program Service Revenue $705,191

Investment Income $0

Other Revenue $24

TOTAL REVENUE $830,463

Expense Breakdown

Grants Paid $0

Salaries & Benefits $666,794

Fundraising Expenses $1,574

Program Expenses $707,193

Other Expenses $233,136

TOTAL EXPENSES $899,930

Year-over-Year Comparison

	2023	2022	Change
Revenue	$830,463	$652,532	+0.3%
Expenses	$899,930	$801,193	+0.1%
Net Income	$-69,467	$-148,661	-0.5%

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

N/A

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEMIMA CHAPMAN	Executive Dir.	40.00	Director	$0	$0	$0
DONNA MEUSE	President	2.00	Director	$0	$0	$0
HEATHER GRAHAM	Vice President	2.00	Director	$0	$0	$0
COURTNEY HEWETT	Treasurer	2.00	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
2024	No data	No data	No data	No data
2023	$830,463	$899,930	$203,857	$-69,467
2022	$652,532	$801,193	$261,713	$-148,661
2021	$871,689	$789,862	$406,915	$81,827
2020	$659,464	$609,432	$337,069	$50,032
2019	$692,539	$704,384	$190,408	$-11,845
2018	$693,652	$741,954	$205,585	$-48,302

CHILD DEVELOPMENT COUNCIL INC DBA KINGSTON CHILDRENS CENTER