MORNING STAR CHILD CARE (EIN 453202572) - 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

2011

Legal Domicile

Principal Officer

KAYLA MARCELLA

Phone

7198390662

Tax Period

2023-01-01 to 2023-12-31

MORNING STAR CHILD CARE, founded in 2011, is a small nonprofit in the Human Services sector that reported $385K in total revenue in fiscal year 2023. Revenue surged 28% from the prior year, signaling strong growth momentum. The organization ran a surplus of $102K, a strong 26% operating margin.

Mission

OUR MISSION IS TO PROVIDE A SAFE, DEVELOPMENTALLY APPROPRIATE, HIGH-QUALITY CARE AND EDUCATIONAL ENVIRONMENT FOR CHILDREN 1-7 YEARS OF AGE IN ALL DOMAINS OF LEARNING. BY USING A WHOLE-CHILD APPROACH, OUR EXPERIENCED AND TRAINED EDUCATORS WILL WORK COLLABORATIVELY WITH FAMILIES TO BUILD A BRIDGE BETWEEN COMMUNITY, HOME, AND SCHOOL, AND WILL USE EVIDENCE-BASED STRATEGIES AND CURRICULUM TO PREPARE CHILDREN FOR A SUCCESSFUL KINDERGARTEN EXPERIENCE.

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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 $206,044

Program Service Revenue $178,803

Investment Income $120

Other Revenue $0

TOTAL REVENUE $384,967

Expense Breakdown

Grants Paid $0

Salaries & Benefits $240,942

Fundraising Expenses $549

Program Expenses $260,026

Other Expenses $42,456

TOTAL EXPENSES $283,398

Year-over-Year Comparison

	2023	2022	Change
Revenue	$384,967	$300,780	+0.3%
Expenses	$283,398	$215,335	+0.3%
Net Income	$101,569	$85,445	+0.2%

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

$54,893

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SARA LUNA	DIRECTOR	40.00	Director	$54,893	$0	$54,893
LAUREN BARRETTE	SECRETARY	2.00	Officer Director	$0	$0	$0
KAYLA MARCELLA	DIRECTOR PRE	2.00	Officer Director	$0	$0	$0
KELSY MAXIE	DIRECTOR TRE	2.00	Officer Director	$0	$0	$0
FRANCISCO THARP	DIRECTOR VIC	2.00	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	$384,967	$283,398	$199,672	$101,569
2022	$300,780	$215,335	$99,382	$85,445
2021	$6,814	$50,574	$8,686	$-43,760
2020	$161,106	$165,526	$50,063	$-4,420
2019	$238,847	$192,582	$56,872	$46,265
2018	$168,583	$166,483	$10,533	$2,100

MORNING STAR CHILD CARE