MT WASHINGTON CHILDRENS CENTER (EIN 251392947) - 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

1972

Legal Domicile

Principal Officer

ROSE MARIE SMITH

Tax Period

2023-01-01 to 2023-12-31

MT WASHINGTON CHILDRENS CENTER, founded in 1972, is a small nonprofit in the Human Services sector that reported $507K in total revenue in fiscal year 2023. Revenue decreased 17% compared to the prior year. Expenses of $575K exceeded revenue, resulting in a 13% operating deficit.

Mission

CHILDRENS DAY CARE CENTER

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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 $327,151

Program Service Revenue $179,387

Investment Income $844

Other Revenue $0

TOTAL REVENUE $507,382

Expense Breakdown

Grants Paid $0

Salaries & Benefits $361,498

Fundraising Expenses $5,069

Program Expenses $509,666

Other Expenses $213,982

TOTAL EXPENSES $575,480

Year-over-Year Comparison

	2023	2022	Change
Revenue	$507,382	$608,704	-0.2%
Expenses	$575,480	$532,263	+0.1%
Net Income	$-68,098	$76,441	-1.9%

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

$63,006

Total Directors

$63,006

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROSE MARIE SMITH	PRESIDENT	50.00	Officer Director	$59,194	$3,812	$63,006
JUDITH ALBENZE	DIRECTOR	1.00	Director	$0	$0	$0
JAMES BUCHNER	TREASURER	1.00	Officer Director	$0	$0	$0
MARY A FELTOVICH	SECRETARY	1.00	Officer 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	$507,382	$575,480	$848,175	$-68,098
2022	$608,704	$532,263	$913,873	$76,441
2021	$623,542	$591,660	$842,232	$31,882
2020	$610,819	$582,245	$807,229	$28,574
2019	$587,019	$570,199	$777,979	$16,820

MT WASHINGTON CHILDRENS CENTER