DELAWARE COUNTY BY5 EARLY CHILDHOOD INITIATIVE INC (EIN 352149845) - 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

2001

Legal Domicile

Principal Officer

MELISSA MODESITT

Phone

7652167423

Tax Period

2023-01-01 to 2023-12-31

DELAWARE COUNTY BY5 EARLY CHILDHOOD INITIATIVE INC, founded in 2001, is a small nonprofit in the Education sector that reported $320K in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year.

Mission

THE VISION OF BY5 IS TO REVITALIZE OUR COMMUNITY SO IT CAN THRIVE LONG TERM. OUR MISSION IS TO TRANSFORM OUR COMMUNITY BY CONNECTING KINDERGARTEN READINESS TO ECONOMIC SUCCESS.

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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 $314,002

Program Service Revenue $6,000

Investment Income $0

Other Revenue $0

TOTAL REVENUE $320,002

Expense Breakdown

Grants Paid $0

Salaries & Benefits $234,878

Fundraising Expenses $44,095

Program Expenses $155,337

Other Expenses $77,479

TOTAL EXPENSES $312,357

Year-over-Year Comparison

	2023	2022	Change
Revenue	$320,002	$339,000	-0.1%
Expenses	$312,357	$344,922	-0.1%
Net Income	$7,645	$-5,922	-2.3%

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

$152,807

Total Directors

$114,183

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JIM WILLIAMS	PRESIDENT	4.00	Officer Director	$0	$0	$0
LEE ANN KWIATKOSKI	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
KATHRYN FLETCHER	SECRETARY	1.00	Officer Director	$0	$0	$0
ERIN DONOVAN	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS KINGHORN	DIRECTOR	1.00	Director	$0	$0	$0
MARCY MINTON	DIRECTOR	1.00	Director	$0	$8,400	$114,183
ELIZABETH ROWRAY	DIRECTOR	1.00	Director	$0	$0	$0
MELISSA MODESITT	EXECUTIVE DI	40.00	Officer	$84,415	$8,784	$93,199
TRINA BOWLING	ACCOUNTANT	2.00	Officer	$0	$2,925	$59,608

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	$320,002	$312,357	$4,993	$7,645
2022	$339,000	$344,922	$4,651	$-5,922
2021	$313,376	$325,924	$4,008	$-12,548
2020	$260,059	$256,952	$15,818	$3,107
2019	$320,000	$312,811	$12,711	$7,189
2018	$316,362	$315,564	$5,522	$798

DELAWARE COUNTY BY5 EARLY CHILDHOOD INITIATIVE INC