MORGAN COUNTY DAYCARE ASSOCIATION (EIN 431021944) - 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

1972

Legal Domicile

Principal Officer

TERRI BORUM

Tax Period

2023-01-01 to 2023-12-31

MORGAN COUNTY DAYCARE ASSOCIATION, founded in 1972, is a small nonprofit in the Human Services sector that reported $230K in total revenue in fiscal year 2023. Expenses of $213K left a modest 7% surplus.

Mission

DAY CARE

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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 $123,215

Program Service Revenue $106,258

Investment Income $101

Other Revenue $0

TOTAL REVENUE $229,574

Expense Breakdown

Grants Paid $0

Salaries & Benefits $166,103

Fundraising Expenses $0

Program Expenses $212,895

Other Expenses $46,792

TOTAL EXPENSES $212,895

Year-over-Year Comparison

	2023	2022	Change
Revenue	$229,574	$234,075	0.0%
Expenses	$212,895	$185,259	+0.1%
Net Income	$16,679	$48,816	-0.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EARL REUTER	DIRECTOR	1.00	Director	$0	$0	$0
MARJORIE DOWNING	DIRECTOR	1.00	Director	$0	$0	$0
EVELYN MCGOWAN	DIRECTOR	1.00	Director	$0	$0	$0
TERRI BORUM	EXECUTIVE DIRECTOR	45.00	Officer	$0	$0	$0
MIKE WEBB	PRESIDENT	1.00	Officer	$0	$0	$0
SHARON DEAR	VPSECRETARY	1.00	Officer	$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
2023	$229,574	$212,895	$152,174	$16,679
2022	$234,075	$185,259	$135,495	$48,816

MORGAN COUNTY DAYCARE ASSOCIATION