SUMANDA INC A KID'S PLACE (EIN 300160857) - 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

2003

Legal Domicile

Principal Officer

SUSAN B LEONARD

Phone

3103908120

Tax Period

2023-01-01 to 2023-12-31

SUMANDA INC A KID'S PLACE, founded in 2003, is a small nonprofit in the Youth Development sector that reported $271K in total revenue in fiscal year 2023. Revenue fell 62% from the prior year — a significant decline worth monitoring. Expenses of $364K exceeded revenue, resulting in a 35% operating deficit.

Mission

OPERATION OF A CHILDREN'S PRESCHOOL

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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 $49,486

Program Service Revenue $209,058

Investment Income $12,209

Other Revenue $0

TOTAL REVENUE $270,753

Expense Breakdown

Grants Paid $0

Salaries & Benefits $198,395

Fundraising Expenses $0

Program Expenses $326,598

Other Expenses $165,807

TOTAL EXPENSES $364,202

Year-over-Year Comparison

	2023	2022	Change
Revenue	$270,753	$717,493	-0.6%
Expenses	$364,202	$779,318	-0.5%
Net Income	$-93,449	$-61,825	+0.5%

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

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

$3,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SUSAN B LEONARD	EXECUTIVE DIRECTOR/PRESIDE	50.00	Officer Director	$0	$0	$0
AMANDA K LEONARD	DIRECTOR/TEACHER	40.00	Director	$0	$0	$0
ADRIANNE B SCHUMER	DIRECTOR/TEACHER	30.00	Director	$0	$0	$0
KATIE LEVITT	DIRECTOR	1.00	Director	$0	$0	$0
DIANA GLASSER	DIRECTOR	1.00	Director	$0	$0	$0
MARIA DE CARVALHO	DIRECTOR	1.00	Director	$0	$0	$0
ELIZABETH SHARMA	DIRECTOR	1.00	Director	$0	$0	$0
STEPHANIE DEKIN	DIRECTOR	1.00	Director	$0	$0	$0
JAMES M LEONARD	SECRETARY/CHIEF FINANCIAL	5.00	Officer	$3,000	$0	$3,000

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	$270,753	$364,202	$229,547	$-93,449
2022	$717,493	$779,318	$346,554	$-61,825
2021	$783,298	$949,085	$277,244	$-165,787
2020	$604,732	$849,741	$272,109	$-245,009
2019	$912,341	$990,422	$274,113	$-78,081
2018	$1,045,061	$1,031,610	$293,609	$13,451

SUMANDA INC A KID'S PLACE