PRECIOUS YEARS LEARNING CENTER (EIN 411915126) - 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

1998

Legal Domicile

Principal Officer

Beth Knettel

Phone

2189631088

Tax Period

2024-01-01 to 2024-12-31

PRECIOUS YEARS LEARNING CENTER, founded in 1998, is a small nonprofit in the Human Services sector that reported $610K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $564K left a modest 7% surplus.

Mission

NON-PROFIT CHILD CARE CENTER

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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 $86,749

Program Service Revenue $523,365

Investment Income $0

Other Revenue $0

TOTAL REVENUE $610,114

Expense Breakdown

Grants Paid $100

Salaries & Benefits $506,818

Fundraising Expenses $35

Program Expenses $564,391

Other Expenses $57,508

TOTAL EXPENSES $564,426

Year-over-Year Comparison

	2024	2023	Change
Revenue	$610,114	$666,729	-0.1%
Expenses	$564,426	$648,163	-0.1%
Net Income	$45,688	$18,566	+1.5%

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

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
Betty Simenstad	Member	1	Director	$0	$0	$0
Lauren Johnson	Member	1	Director	$0	$0	$0
Elizabeth Kuhn	Member	1	Director	$0	$0	$0
Amy Strother	Secretary	1	Officer Director	$0	$0	$0
Vaughn Larson	Treasurer	1	Officer Director	$0	$0	$0
Kristy Gottschalk	Vice President	1	Officer Director	$0	$0	$0
Damian Smith	President	1	Officer 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	$610,114	$564,426	$317,722	$45,688
2023	$666,729	$648,163	$281,832	$18,566
2022	$688,212	$595,664	$264,308	$92,548
2021	$528,782	$444,327	$169,559	$84,455
2020	$331,581	$309,015	$148,540	$22,566
2019	$389,886	$393,150	$57,673	$-3,264
2018	$375,362	$348,120	$53,444	$27,242

PRECIOUS YEARS LEARNING CENTER