Missouri Accreditation of Programs For Children & Youth (EIN 431792915) - 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

1984

Legal Domicile

Principal Officer

PAMELA SPEER

Phone

5736449900

Tax Period

2024-07-01 to 2025-06-30

Missouri Accreditation of Programs For Children & Youth, founded in 1984, is a small nonprofit in the Education sector that reported $175K in total revenue in fiscal year 2024. Revenue surged 32% from the prior year, signaling strong growth momentum. Expenses of $152K left a modest 13% surplus.

Mission

PROMOTION OF CHILD CARE EXCELLENCE IN MISSOURI

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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 $0

Program Service Revenue $174,660

Investment Income $0

Other Revenue $0

TOTAL REVENUE $174,660

Expense Breakdown

Grants Paid $0

Salaries & Benefits $96,173

Fundraising Expenses $0

Other Expenses $56,274

TOTAL EXPENSES $152,447

Year-over-Year Comparison

	2024	2023	Change
Revenue	$174,660	$132,641	+0.3%
Expenses	$152,447	$127,821	+0.2%
Net Income	$22,213	$4,820	+3.6%

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
GLORIA SEWELL	MEMBER AT LARGE	N/A	Director	$0	$0	$0
SARAH KEY	BOARD MEMBER	N/A	Director	$0	$0	$0
PAMELA SPEER	EXECUTIVE DIRECTOR	N/A	Director	$0	$0	$0
JOANNE RALSTON	PRESIDENT	N/A	Officer	$0	$0	$0
BONNIE WILSON	SECRETARY/TREASURER	N/A	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
2025	$174,660	$152,447	$87,660	$22,213
2024	$132,641	$127,821	$65,447	$4,820
2023	$140,092	$133,617	$60,627	$6,475
2022	$156,401	$112,074	$56,232	$44,327
2021	$122,056	$135,759	$31,644	$-13,703
2020	$137,711	$146,165	$25,522	$-8,454
2019	$165,968	$174,802	$18,863	$-8,834

Missouri Accreditation of Programs For Children & Youth