CHILD DEVELOPMENT INC (EIN 421012881) - 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

1973

Legal Domicile

Principal Officer

AMBER SELMAN

Phone

5636522847

Tax Period

2023-07-01 to 2024-06-30

CHILD DEVELOPMENT INC, founded in 1973, is a small nonprofit in the Human Services sector that reported $621K in total revenue in fiscal year 2023. Revenue surged 31% from the prior year, signaling strong growth momentum. Expenses of $569K left a modest 8% surplus.

Mission

PROVIDE DAY CARE, PRE SCHOOL AND AFTER SCHOOL PROGRAMS AND ACTIVITIES WHICH ARE AVAILABLE TO ALL FAMILIES IN THE GREATER MAQUOKETA AND JACKSON COUNTY IOWA AREAS.

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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 $233,759

Program Service Revenue $386,809

Investment Income $247

Other Revenue $0

TOTAL REVENUE $620,815

Expense Breakdown

Grants Paid $0

Salaries & Benefits $384,287

Fundraising Expenses $5,891

Program Expenses $563,151

Other Expenses $184,755

TOTAL EXPENSES $569,042

Year-over-Year Comparison

	2023	2022	Change
Revenue	$620,815	$474,760	+0.3%
Expenses	$569,042	$605,290	-0.1%
Net Income	$51,773	$-130,530	-1.4%

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
KALLI BORMANN	DIRECTOR	2.00	Director	$0	$0	$0
MAGGIE DAVIS	SECRETARY	2.00	Officer Director	$0	$0	$0
CHELSIE JANSEN	DIRECTOR	2.00	Director	$0	$0	$0
EMILY JOHNSON	DIRECTOR	2.00	Director	$0	$0	$0
GREG SCHMIDT	DIRECTOR	2.00	Director	$0	$0	$0
AMBER SELMAN	PRESIDENT	10.00	Officer Director	$0	$0	$0
MEGAN SIMMONS	TREASURER	2.00	Officer Director	$0	$0	$0
TRICIA SNOWDEN	VICE PRESIDE	2.00	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
2025	No data	No data	No data	No data
2024	$620,815	$569,042	$598,775	$51,773
2023	$474,760	$605,290	$571,437	$-130,530
2022	$433,145	$346,625	$705,181	$86,520
2021	$332,807	$457,100	$623,344	$-124,293
2020	$408,897	$409,027	$650,187	$-130
2019	$544,212	$558,435	$693,823	$-14,223

CHILD DEVELOPMENT INC