LOGAN COMMUNITY DAY CARE ASSOCIATION INC (EIN 237210127) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1972

Legal Domicile

Principal Officer

DEBORAH BEATTY

Phone

7047868800

Tax Period

2023-01-01 to 2023-12-31

LOGAN COMMUNITY DAY CARE ASSOCIATION INC, founded in 1972, is a small nonprofit in the Human Services sector that reported $827K in total revenue in fiscal year 2023. Revenue decreased 17% compared to the prior year.

Mission

LOGAN COMMUNITY DAY CARE ASSOCIATION, INC. PROVIDES DAY CARE, FOOD AND COUNSELING TO CHILDREN, THE MAJORITY OF WHICH ARE REFERRED BY THE CABARRUS COUNTY DEPARTMENT OF SOCIAL SERVICES.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $42,037

Program Service Revenue $719,984

Investment Income $55,121

Other Revenue $10,351

TOTAL REVENUE $827,493

Expense Breakdown

Grants Paid $0

Salaries & Benefits $481,268

Fundraising Expenses $870

Program Expenses $713,844

Other Expenses $322,103

TOTAL EXPENSES $803,371

Year-over-Year Comparison

	2023	2022	Change
Revenue	$827,493	$1,000,054	-0.2%
Expenses	$803,371	$767,428	+0.0%
Net Income	$24,122	$232,626	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$65,312

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEBORAH BEATTY	EXEC DIRECTO	40.00	Officer	$63,353	$1,959	$65,312
ATTORNEY LAURA BAKER	DIRECTOR	1.00	Director	$0	$0	$0
VIOLA BARRETT	DIRECTOR	1.00	Director	$0	$0	$0
VERONICA CHERRY	DIRECTOR	1.00	Director	$0	$0	$0
WENDELL FANT	DIRECTOR	1.00	Director	$0	$0	$0
ATTORNEY DERRICK FOARD	DIRECTOR	1.00	Director	$0	$0	$0
JOAN HAMBRIC	TREASURER	1.00	Officer Director	$0	$0	$0
GREGORY HAMES	DIRECTOR	1.00	Director	$0	$0	$0
SYLVIA HEGGINS	DIRECTOR	1.00	Director	$0	$0	$0
TERRY LAMB	DIRECTOR	1.00	Director	$0	$0	$0
CLARENCE LAWING	DIRECTOR	1.00	Director	$0	$0	$0
LISA LEA	DIRECTOR	1.00	Director	$0	$0	$0
EURETHA LEE	DIRECTOR	1.00	Director	$0	$0	$0
AMOS MCCLOREY	CHAIRMAN	1.00	Officer Director	$0	$0	$0
WILMA K MEANS	DIRECTOR	1.00	Director	$0	$0	$0
ARICA RUCKER	DIRECTOR	1.00	Director	$0	$0	$0
VERNIE SHIPP	DIRECTOR	1.00	Director	$0	$0	$0
ELLA SMALL	DIRECTOR	1.00	Director	$0	$0	$0
TARA SMITH	VICE CHAIR	1.00	Officer Director	$0	$0	$0
PAULETTE STEELE	SECRETARY	1.00	Officer Director	$0	$0	$0
SARA WAGONER	DIRECTOR	1.00	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	$827,493	$803,371	$1,155,017	$24,122
2022	$1,000,054	$767,428	$1,180,633	$232,626
2021	$734,067	$546,476	$985,721	$187,591
2020	$685,858	$568,441	$832,631	$117,417
2019	$622,612	$589,377	$748,337	$33,235
2018	$621,195	$594,864	$723,574	$26,331

LOGAN COMMUNITY DAY CARE ASSOCIATION INC