LAMONI COMMUNITY DAY CARE dba FUNSHINE LEARNING CENTER (EIN 421279378) - 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

1988

Legal Domicile

Principal Officer

AMY SELLARS

Phone

6417847505

Tax Period

2024-01-01 to 2024-12-31

LAMONI COMMUNITY DAY CARE dba FUNSHINE LEARNING CENTER, founded in 1988, is a small nonprofit in the Human Services sector that reported $260K in total revenue in fiscal year 2024. Revenue grew 18% year-over-year, indicating healthy expansion.

Mission

PROVIDE QUALITY DAY CARE SERVICES FOR CHILDREN FROM THE COMMUNITY AND SURROUNDING AREA

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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 $158,163

Program Service Revenue $102,288

Investment Income $2

Other Revenue $0

TOTAL REVENUE $260,453

Expense Breakdown

Grants Paid $0

Salaries & Benefits $196,874

Fundraising Expenses $776

Program Expenses $227,932

Other Expenses $81,568

TOTAL EXPENSES $278,442

Year-over-Year Comparison

	2024	2023	Change
Revenue	$260,453	$220,744	+0.2%
Expenses	$278,442	$257,472	+0.1%
Net Income	$-17,989	$-36,728	-0.5%

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

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

$36,691

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HEATHER NEAL	Executive Dir.	37.00	Director	$36,691	$0	$36,691
ALEX CARMICHAEL	Secretary	2.00	Officer Director	$0	$0	$0
AMY SELLARS	Director	1.00	Director	$0	$0	$0
KELSEY MULLINS	Vice President	2.00	Officer Director	$0	$0	$0
JEREMY SELLARS	Treasurer	2.00	Officer Director	$0	$0	$0
ROSE WALDEIER	Director	1.00	Director	$0	$0	$0
MICHELLE LEONARD	President	8.00	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	$260,453	$278,442	$359,025	$-17,989
2023	$220,744	$257,472	$377,014	$-36,728
2022	$211,801	$250,957	$413,742	$-39,156
2021	$324,212	$295,940	$452,898	$28,272
2020	$233,861	$210,874	$424,626	$22,987
2019	$308,547	$326,675	$401,639	$-18,128

LAMONI COMMUNITY DAY CARE dba FUNSHINE LEARNING CENTER