DAY NURSERY ASSOCIATION (EIN 240799342) - 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

1909

Legal Domicile

Principal Officer

GRACE HOGAN

Phone

5703429397

Tax Period

2024-07-01 to 2025-06-30

DAY NURSERY ASSOCIATION, founded in 1909, is a community nonprofit in the Human Services sector that reported $1.3M in total revenue in fiscal year 2024. Revenue surged 27% from the prior year, signaling strong growth momentum. The organization ran a surplus of $239K, a strong 18% operating margin.

Mission

TO PROVIDE LOW COST DAY CARE SERVICES FOR CHILDREN OF WORKING PARENTS IN LACKAWANNA COUNTY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $1,253,185

Program Service Revenue $0

Investment Income $57,966

Other Revenue $1,674

TOTAL REVENUE $1,312,825

Expense Breakdown

Grants Paid $0

Salaries & Benefits $736,667

Fundraising Expenses $0

Program Expenses $909,141

Other Expenses $337,648

TOTAL EXPENSES $1,074,315

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,312,825	$1,030,080	+0.3%
Expenses	$1,074,315	$1,054,890	+0.0%
Net Income	$238,510	$-24,810	-10.6%

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

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

$84,368

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
REBECCA MIKESELL	SECRETARY	1.00	Officer Director	$0	$0	$0
ALBERT ALUNNI	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
CATHERINE FOX	DIRECTOR	1.00	Director	$0	$0	$0
MARY ANN NOVAK	TREASURER	1.00	Officer Director	$0	$0	$0
JOHN NICODEM	PRESIDENT	1.00	Officer Director	$0	$0	$0
KAYLEE CUMMINGS	DIRECTOR	1.00	Director	$0	$0	$0
GRACE HOGAN	EXECUTIVE DIRECTOR	40.00	Officer	$84,368	$0	$84,368

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	$1,312,825	$1,074,315	$1,096,816	$238,510
2024	$1,030,080	$1,054,890	$769,116	$-24,810
2023	$1,018,779	$1,112,677	$867,579	$-93,898
2022	$1,044,361	$1,119,059	$894,398	$-74,698
2021	$1,163,108	$1,006,039	$941,117	$157,069
2020	$1,189,519	$1,084,522	$828,803	$104,997
2019	$981,869	$966,612	$643,127	$15,257
2018	$1,009,169	$930,152	$629,001	$79,017

DAY NURSERY ASSOCIATION