THE APPLE TREE CHILD DAY CARE CENTER (EIN 310713650) - 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

1965

Legal Domicile

Principal Officer

JOAN BRYAN

Phone

5132218353

Tax Period

2023-01-01 to 2023-12-31

THE APPLE TREE CHILD DAY CARE CENTER, founded in 1965, is a small nonprofit in the Human Services sector that reported $521K in total revenue in fiscal year 2023. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $578K exceeded revenue, resulting in a 11% operating deficit.

Mission

PROVIDE DAY CARE SERVICE TO CHILDREN

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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 $2,130

Program Service Revenue $516,852

Investment Income $2,009

Other Revenue $0

TOTAL REVENUE $520,991

Expense Breakdown

Grants Paid $0

Salaries & Benefits $435,732

Fundraising Expenses $0

Program Expenses $487,440

Other Expenses $142,325

TOTAL EXPENSES $578,057

Year-over-Year Comparison

	2023	2022	Change
Revenue	$520,991	$690,644	-0.2%
Expenses	$578,057	$562,296	+0.0%
Net Income	$-57,066	$128,348	-1.4%

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

$51,133

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SUE EBY-FREY	EXECUTIVE DIRECTOR	40.00	Director	$51,133	$0	$51,133
HILDY KERMAN	TRUSTEE	1.00	Director	$0	$0	$0
REBECCA M ALGENIO	TREASURER	10.00	Officer	$0	$0	$0
JOAN BRYAN	PRESIDENT	4.00	Officer	$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	$520,991	$578,057	$174,053	$-57,066
2022	$690,644	$562,296	$218,804	$128,348
2021	$578,937	$526,754	$106,473	$52,183
2020	$415,067	$452,524	$119,435	$-37,457
2019	$476,032	$477,608	$72,528	$-1,576
2018	$466,003	$488,756	$51,281	$-22,753

THE APPLE TREE CHILD DAY CARE CENTER