CHILD DEVELOPMENT CENTER OF JACKSON

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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

1972

Legal Domicile

Principal Officer

JORDAN BOSTIC

Tax Period

2022-07-01 to 2023-06-30

CHILD DEVELOPMENT CENTER OF JACKSON, founded in 1972, is a community nonprofit in the Human Services sector that reported $1.0M in total revenue in fiscal year 2022. Revenue surged 27% from the prior year, signaling strong growth momentum. The organization ran a surplus of $181K, a strong 17% operating margin.

Mission

TO PROVIDE SAFE AND AFFORDABLE CHILD CARE FOR THE CITIZENS OF JACKSON COUNTY, OHIO.

Program Service Accomplishments

Program 1

Expenses: $809,306 Revenue: $709,713

WE PROVIDED SAFE AND AFFORDABLE CHILD CARE TO OVER 400 CHILDREN IN JACKSON COUNTY DURING THIS TAX YEAR.

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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 (2022)

Revenue Breakdown

Contributions & Grants $334,849

Program Service Revenue $709,713

Investment Income $4,758

Other Revenue $-863

TOTAL REVENUE $1,048,457

Expense Breakdown

Grants Paid $0

Salaries & Benefits $546,664

Fundraising Expenses $0

Program Expenses $809,306

Other Expenses $320,752

TOTAL EXPENSES $867,416

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,048,457	$828,659	+0.3%
Expenses	$867,416	$707,728	+0.2%
Net Income	$181,041	$120,931	+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

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

$42,640

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STACEY STORMS	PRESENT EXECUTIVE DIRECTOR	0.00	Officer	$42,640	$0	$42,640
KATHERINE RINEHART	TRUSTEE	2.00	Director	$0	$0	$0
MARY JEAN RIENHART	TRUSTEE	2.00	Director	$0	$0	$0
GARY STIFFLER	PRESIDENT	2.00	Officer Director	$0	$0	$0
JULIE HOUT	VICE CHAR TRUSTEES	2.00	Officer Director	$0	$0	$0
SEAN DORN	SECRETARY	2.00	Officer Director	$0	$0	$0
JORDAN BOSTIC	PAST EXECUTIVE DIRECTOR	40.00	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	$1,048,457	$867,416	$1,811,121	$181,041
2022	$828,659	$707,728	$1,640,385	$120,931
2021	$702,121	$576,086	$1,534,861	$126,035
2020	$696,761	$641,661	$1,506,548	$55,100
2019	$601,113	$654,344	$1,385,194	$-53,231