FIRST UNITED METHODIST CHURCH CHILD DEVELOPMENT CENTER (EIN 300372019) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2005

Legal Domicile

Principal Officer

SHANNON JONES

Phone

5016236668

Tax Period

2024-01-01 to 2024-12-31

FIRST UNITED METHODIST CHURCH CHILD DEVELOPMENT CENTER, founded in 2005, is a small nonprofit in the Education sector that reported $509K in total revenue in fiscal year 2018. Revenue decreased 18% compared to the prior year. Expenses of $472K left a modest 7% surplus.

Mission

OPERATION OF DAYCARE PROGRAM FOR CHILDREN.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $355,725

Program Service Revenue $373,407

Investment Income $23,568

Other Revenue $1,368

TOTAL REVENUE $754,068

Expense Breakdown

Grants Paid $0

Salaries & Benefits $585,586

Fundraising Expenses $0

Program Expenses $594,839

Other Expenses $120,129

TOTAL EXPENSES $705,715

Year-over-Year Comparison

	2024	2023	Change
Revenue	$754,068	$732,386	+0.0%
Expenses	$705,715	$660,937	+0.1%
Net Income	$48,353	$71,449	-0.3%

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

$120,115

Total Directors

$57,432

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE WILKINS	CHILDREN'S MINISTER	5.00	Director	$0	$10,843	$57,432
SUSAN PACK	TRUSTEE REP.	0.00	Director	$0	$0	$0
JENNIFER BRAY	MEMBER	0.00	Director	$0	$0	$0
CORY COX	MEMBER	0.00	Director	$0	$0	$0
NICKI LANDRY	VICE PRESIDENT	0.00	Officer Director	$0	$0	$0
ALICIA ENSLIN	MEMBER	0.00	Director	$0	$0	$0
JJ GALLOWAY	SENIOR PASTOR	0.00	Director	$0	$0	$0
WHITNEY WATKINS	MEMBER	0.00	Director	$0	$0	$0
KAITLYN PRICE	MEMBER	0.00	Director	$0	$0	$0
JERIDAN COWSERT	SECRETARY	0.00	Officer Director	$0	$0	$0
KAYLA HARDAGE	PRESIDENT	2.00	Officer Director	$0	$0	$0
LINDA TABOR	MEMBER	0.00	Director	$0	$0	$0
CYNDEE METCALF	TREASURER	5.00	Officer	$0	$10,843	$76,178
SHANNON JONES	CDC DIRECTOR	40.00	Officer	$43,937	$0	$43,937

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	$754,068	$705,715	$861,884	$48,353
2023	$732,386	$660,937	$807,787	$71,449
2022	$1,064,310	$656,556	$740,743	$407,754
2021	$830,292	$589,021	$325,740	$241,271
2020	$315,185	$404,639	$79,768	$-89,454
2019	$572,214	$527,086	$183,941	$45,128
2018	$509,023	$472,329	$132,527	$36,694

FIRST UNITED METHODIST CHURCH CHILD DEVELOPMENT CENTER