A CHILDS GARDEN INC (EIN 311772758) - 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

Legal Domicile

Principal Officer

MARTHA P SMITH

Phone

5134510330

Tax Period

2024-01-01 to 2024-12-31

A CHILDS GARDEN INC is a small nonprofit in the Education sector that reported $443K in total revenue in fiscal year 2024. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $551K exceeded revenue, resulting in a 24% operating deficit.

Mission

PROVIDE AN EARLY LEARNING EDUCATION TO 5 YEARS OLD IN A DEVELOPMENTALLY APPROPRIATE SETTING ALIGNING ALL ASPECTS OF THE OHIO ELCS CIRRICULUM

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $443,070

Investment Income $0

Other Revenue $0

TOTAL REVENUE $443,070

Expense Breakdown

Grants Paid $0

Salaries & Benefits $413,919

Fundraising Expenses $0

Program Expenses $484,031

Other Expenses $136,710

TOTAL EXPENSES $550,629

Year-over-Year Comparison

	2024	2023	Change
Revenue	$443,070	$594,446	-0.3%
Expenses	$550,629	$605,761	-0.1%
Net Income	$-107,559	$-11,315	+8.5%

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

N/A

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

$265,890

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARTHA SMITH	PRESIDENT	20	Officer	$51,655	$0	$51,655
JASON BOVARD	VICE PRESIDENT	1	Officer	$0	$0	$0
ASHLEY BOVARD	TREASURER	30	Officer	$81,290	$0	$81,290
CARY CAIN	DIRECTOR	1	Director	$0	$0	$0
LYNN SMITH	DIRECTOR	1	Director	$0	$0	$0
MARTHA SMITH	PRESIDENT	20	Officer	$51,655	$0	$51,655
JASON BOVARD	VICE PRESIDENT	1	Officer	$0	$0	$0
ASHLEY BOVARD	TREASURER	30	Officer	$81,290	$0	$81,290
CARY CAIN	DIRECTOR	1	Director	$0	$0	$0
LYNN SMITH	DIRECTOR	1	Director	$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	$443,070	$550,629	$22,560	$-107,559
2023	$594,446	$605,761	$100,031	$-11,315
2022	$786,761	$644,043	$111,345	$142,718
2021	$402,487	$415,120	$70,448	$-12,633
2020	$263,571	$306,762	$83,548	$-43,191
2019	$450,101	$446,535	$32,533	$3,566
2018	$459,399	$455,133	$31,714	$4,266

A CHILDS GARDEN INC