DEVELOPMENTAL CHILD CARE INC

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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

TERRY BLOOMBERG

Phone

3144328836

Tax Period

2018-01-01 to 2018-12-31

DEVELOPMENTAL CHILD CARE INC, founded in 1988, is a small nonprofit that reported $165K in total revenue in fiscal year 2018. Revenue fell 70% from the prior year — a significant decline worth monitoring. Expenses of $311K exceeded revenue, resulting in a 88% operating deficit.

Mission

CHILD CARE AND PRESCHOOL EDUCATION

Program Service Accomplishments

Program 1

Expenses: $310,872 Revenue: $194,892

CHILD CARE SERVICES ARE PROVIDED FOR INFANTS, TODDLER, AND PRESCHOOL CHILDREN. SERVICES INCLUDE TEACHING AND PERSONAL CARE FOR EACH CHILD. SERVICES ARE PROVIDED FOR APPROXIMATELY 50 CHILDREN DAILY...

CHILD CARE SERVICES ARE PROVIDED FOR INFANTS, TODDLER, AND PRESCHOOL CHILDREN. SERVICES INCLUDE TEACHING AND PERSONAL CARE FOR EACH CHILD. SERVICES ARE PROVIDED FOR APPROXIMATELY 50 CHILDREN DAILY, MONDAY THRU FRIDAY.

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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 (2018)

Revenue Breakdown

Contributions & Grants $72,222

Program Service Revenue $194,892

Investment Income $-102,174

Other Revenue $0

TOTAL REVENUE $164,940

Expense Breakdown

Grants Paid $0

Salaries & Benefits $200,207

Fundraising Expenses $0

Program Expenses $310,872

Other Expenses $110,665

TOTAL EXPENSES $310,872

Year-over-Year Comparison

	2018	2017	Change
Revenue	$164,940	$543,621	-0.7%
Expenses	$310,872	$583,963	-0.5%
Net Income	$-145,932	$-40,342	+2.6%

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
TERRY BLOOMBERG	OFFICER	15.00	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
2018	$164,940	$310,872	No data	$-145,932