FOREST PARK CHRISTIAN EARLY LEARNING CENTER INC (EIN 311066862) - 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

1982

Legal Domicile

Principal Officer

Kevin Behrer

Phone

6148885282

Tax Period

2023-09-01 to 2024-08-31

FOREST PARK CHRISTIAN EARLY LEARNING CENTER INC, founded in 1982, is a small nonprofit in the Education sector that reported $696K in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $787K exceeded revenue, resulting in a 13% operating deficit.

Mission

A center where children are given a safe place to play and learn, gain Biblical understanding, and develop skills to succeed in Elementary School, and beyond.

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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 $695,564

Investment Income $0

Other Revenue $0

TOTAL REVENUE $695,564

Expense Breakdown

Grants Paid $39,300

Salaries & Benefits $515,559

Fundraising Expenses $0

Program Expenses $740,957

Other Expenses $231,811

TOTAL EXPENSES $786,670

Year-over-Year Comparison

	2023	2022	Change
Revenue	$695,564	$576,099	+0.2%
Expenses	$786,670	$575,473	+0.4%
Net Income	$-91,106	$626	-146.5%

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

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

$53,059

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Brett Dague	Administrator	40	Director	$53,059	$0	$53,059
Kevin Behrer	School Board President	0		$0	$0	$0
Carrie Andrick	School Board Member	0		$0	$0	$0
Lynda Chambers	School Board Member	0		$0	$0	$0
Brittany Cobb	School Board Member	0		$0	$0	$0
Justin Dishong	School Board Member	0		$0	$0	$0
Marsha Wilder	School Board Member	0		$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	$695,564	$786,670	$19,588	$-91,106
2023	$576,099	$575,473	$110,694	$626
2022	$648,039	$552,073	$110,694	$95,966
2021	$465,704	$468,019	$14,728	$-2,315
2020	$565,479	$569,708	$14,653	$-4,229

FOREST PARK CHRISTIAN EARLY LEARNING CENTER INC