PRECIOUS GIFTS DAY CARE & LEARNING CENTER (EIN 311354419) - 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

1996

Legal Domicile

Principal Officer

ROSEANN PRATT

Phone

9373259257

Tax Period

2022-01-01 to 2022-12-31

PRECIOUS GIFTS DAY CARE & LEARNING CENTER, founded in 1996, is a micro nonprofit in the Human Services sector that reported $90K in total revenue in fiscal year 2022. Revenue fell 57% from the prior year — a significant decline worth monitoring. Expenses of $79K left a modest 11% surplus.

Mission

PROVIDING QUALITY DAY CARE TO AN UNDERSERVED POPULATION IN A QUALITY FACILITY WITH A LEARNING ENVIROMENT THAT PREPARES OUR STUDENTS FOR THEIR FUTURE LEARNING EXPERIENCE

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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 $0

Program Service Revenue $89,693

Investment Income $0

Other Revenue $0

TOTAL REVENUE $89,693

Expense Breakdown

Grants Paid $0

Salaries & Benefits $61,744

Fundraising Expenses $0

Program Expenses $89,693

Other Expenses $17,708

TOTAL EXPENSES $79,452

Year-over-Year Comparison

	2022	2021	Change
Revenue	$89,693	$209,360	-0.6%
Expenses	$79,452	$280,001	-0.7%
Net Income	$10,241	$-70,641	-1.1%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE CULPEPER	BOARD DIRECTOR	001.50	Director	$0	$0	$0
CECIL RICE	BOARD DIRECTOR	001.50	Director	$0	$0	$0
RITA JONES	BOARD DIRECTOR	001.50	Director	$0	$0	$0
RUDELL JONES	BOARD DIRECTOR	001.50	Director	$0	$0	$0
JAY CHAPMAN	BOARD DIRECTOR	001.50	Director	$0	$0	$0
WILLIAM MILLER	BOARD DIRECTOR	001.50	Director	$0	$0	$0
ROSEANNE PRATT	ADMINISTRATOR	040.00	Director Key Emp	$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
2022	$89,693	$79,452	$98,580	$10,241
2021	$209,360	$280,001	$178,737	$-70,641
2019	$342,591	$266,648	$210,011	$75,943

PRECIOUS GIFTS DAY CARE & LEARNING CENTER