BANNER DAY LEARNING CORP (EIN 272987531) - 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

2010

Legal Domicile

Principal Officer

ERIC A CARLTON

Phone

5613386846

Tax Period

2023-01-01 to 2023-12-31

BANNER DAY LEARNING CORP, founded in 2010, is a community nonprofit that reported $1.5M in total revenue in fiscal year 2023. Revenue surged 22% from the prior year, signaling strong growth momentum.

Mission

THE ORGANIZATION OPERATES ALTERNATIVE HIGH SCHOOL IN THE CITY OF MILWAUKEE FOR STUDENTS WHO HAVE HAD DISCIPLINARY ISSUES OR NEED ALTERNATIVE PLACEMENTS FOR OTHER REASONS. THE ACTIVITY FURTHERS THE ORGANIZATION'S PURPOSE BECAUSE IT IS EXCLUSIVELY AN INNER-CITY EDUCATION PROGRAM.

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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 $0

Program Service Revenue $1,526,167

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,526,167

Expense Breakdown

Grants Paid $0

Salaries & Benefits $892,225

Fundraising Expenses $0

Program Expenses $1,509,416

Other Expenses $617,191

TOTAL EXPENSES $1,509,416

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,526,167	$1,252,052	+0.2%
Expenses	$1,509,416	$1,399,546	+0.1%
Net Income	$16,751	$-147,494	-1.1%

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

N/A

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

$99,950

Total Directors

$99,950

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERIC A CARLTON	DIRECTOR	0.00	Officer Director	$0	$0	$0
BARRY L COHEN	ASSISTANT DIRECTOR	0.00	Officer Director	$0	$0	$0
SIDNEY YELDELL	ASSISTANT DIRECTOR	40.00	Officer Director	$99,950	$0	$99,950

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	$1,526,167	$1,509,416	$437,577	$16,751
2022	$1,252,052	$1,399,546	$324,339	$-147,494
2021	$1,304,219	$1,292,486	$380,030	$11,733
2020	$1,306,173	$1,121,972	$361,092	$184,201
2019	$1,209,605	$1,323,448	$77,314	$-113,843
2018	$1,200,465	$1,191,634	$140,482	$8,831

BANNER DAY LEARNING CORP