KIDS CORNER CHILD CARE & LEARNING C (EIN 421502381) - 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

1999

Legal Domicile

Principal Officer

MANDI SMITH

Phone

3199353434

Tax Period

2023-01-01 to 2023-12-31

KIDS CORNER CHILD CARE & LEARNING C, founded in 1999, is a small nonprofit in the Human Services sector that reported $396K in total revenue in fiscal year 2023. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $461K exceeded revenue, resulting in a 16% operating deficit.

Mission

CHILD CARE SERVICES

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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 $0

Program Service Revenue $392,253

Investment Income $827

Other Revenue $2,769

TOTAL REVENUE $395,849

Expense Breakdown

Grants Paid $0

Salaries & Benefits $356,954

Fundraising Expenses $0

Program Expenses $396,775

Other Expenses $103,974

TOTAL EXPENSES $460,928

Year-over-Year Comparison

	2023	2022	Change
Revenue	$395,849	$504,553	-0.2%
Expenses	$460,928	$415,176	+0.1%
Net Income	$-65,079	$89,377	-1.7%

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

$39,922

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TAYLOR MILLER	EXECUTIVE DI	40.00	Officer	$39,922	$0	$39,922
CARRIE CHESMORE	DIRECTOR	N/A	Director	$0	$0	$0
SAMANTHA COCKING	DIRECTOR	N/A	Director	$0	$0	$0
KELLY DECKER	DIRECTOR	N/A	Director	$0	$0	$0
AMANDA FISHER	SECRETARY	N/A	Officer Director	$0	$0	$0
AMANDA QUINN	DIRECTOR	N/A	Director	$0	$0	$0
MANDI SMITH	PRESIDENT	N/A	Officer Director	$0	$0	$0
TROY STUDER	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
ASHLEY WESSELS	TREASURER	40.00	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	No data	No data	No data	No data
2023	$395,849	$460,928	$122,315	$-65,079
2022	$504,553	$415,176	$189,570	$89,377
2021	$378,742	$365,202	$100,369	$13,540
2020	$268,595	$267,187	$84,842	$1,408
2019	$328,389	$321,258	$83,587	$7,131
2018	$269,517	$261,568	$76,626	$7,949

KIDS CORNER CHILD CARE & LEARNING C