FIRST UNITED METHODIST CHILD CARE (EIN 431828544) - 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

1998

Legal Domicile

Principal Officer

DEANA M HERZMANN

Phone

3192661713

Tax Period

2023-01-01 to 2023-12-31

FIRST UNITED METHODIST CHILD CARE, founded in 1998, is a small nonprofit in the Human Services sector that reported $205K in total revenue in fiscal year 2023. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $236K exceeded revenue, resulting in a 15% operating deficit.

Mission

TO PROVIDE CHRISTIAN BASED CHILD 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 $0

Program Service Revenue $205,262

Investment Income $0

Other Revenue $0

TOTAL REVENUE $205,262

Expense Breakdown

Grants Paid $0

Salaries & Benefits $190,288

Fundraising Expenses $0

Program Expenses $190,820

Other Expenses $45,484

TOTAL EXPENSES $235,772

Year-over-Year Comparison

	2023	2022	Change
Revenue	$205,262	$397,197	-0.5%
Expenses	$235,772	$384,498	-0.4%
Net Income	$-30,510	$12,699	-3.4%

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

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

$78,135

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNA ENGEL	PRESIDENT	1.00	Officer Director	$0	$0	$0
SUSAN FALCK	VICE-PRESIDENT	1.00	Officer Director	$0	$0	$0
JESSICA GREENWOOD	TREASURER	1.00	Officer Director	$0	$0	$0
LISA CONGDON	SECRETARY	1.00	Officer Director	$0	$0	$0
VANESSA BAGBY	DIRECTOR	1.00	Director	$0	$0	$0
SUSAN HEICHEL	DIRECTOR	40.00	Director	$40,054	$0	$40,054
JOHN BENTLY	DIRECTOR	1.00	Director	$0	$0	$0
DEANA HERZMANN	DIRECTOR	40.00	Director	$38,081	$0	$38,081
RANDY BLACKFORD	DIRECTOR	1.00	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	$205,262	$235,772	$343	$-30,510
2022	$397,197	$384,498	$62,627	$12,699
2021	$268,373	$300,639	$50,844	$-32,266
2020	$299,500	$274,361	$83,463	$25,139

FIRST UNITED METHODIST CHILD CARE