ELMA EARLY CHILDHOOD CENTER INC (EIN 261591444) - 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

2008

Legal Domicile

Phone

6413303834

Tax Period

2024-01-01 to 2024-12-31

ELMA EARLY CHILDHOOD CENTER INC, founded in 2008, is a small nonprofit in the Human Services sector that reported $269K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $303K exceeded revenue, resulting in a 13% operating deficit.

Mission

We provide daycare services to 50 children ages 0 to 10 in the Elma area. Services are offered Monday through Friday from 5am to 6pm.

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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 $72,825

Program Service Revenue $191,816

Investment Income $3,887

Other Revenue $0

TOTAL REVENUE $268,528

Expense Breakdown

Grants Paid $0

Salaries & Benefits $231,971

Fundraising Expenses $0

Program Expenses $302,977

Other Expenses $71,006

TOTAL EXPENSES $302,977

Year-over-Year Comparison

	2024	2023	Change
Revenue	$268,528	$237,653	+0.1%
Expenses	$302,977	$237,435	+0.3%
Net Income	$-34,449	$218	-159.0%

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

Total Directors

$1,250

Key Employees

$51,986

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Thomas Platte	President and Director	1.00	Officer Director	$0	$0	$0
Taylor Smith	VP and Director	2.00	Officer Director	$0	$0	$0
Bruce Weigel	Sec Treas and Director	1.00	Officer Director	$0	$0	$0
Samantha Burke	Director	3.00	Director	$1,250	$0	$1,250
Lindsey Flugge	Director	1.00	Director	$0	$0	$0
Amy Swagel	Executive Director	40.00	Key Emp Highest	$51,986	$0	$51,986

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	$268,528	$302,977	$86,821	$-34,449
2023	$237,653	$237,435	$121,270	$218
2022	$286,472	$224,594	$121,052	$61,878

ELMA EARLY CHILDHOOD CENTER INC