FIRST LUTHERAN DAY CARE CENTER (EIN 460324880) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1975

Legal Domicile

Principal Officer

LYNNE VERMUELEN

Phone

6059969742

Tax Period

2024-06-01 to 2025-05-31

FIRST LUTHERAN DAY CARE CENTER is a small nonprofit that reported $242K in total revenue in fiscal year 2017.

Mission

CHILD CARE CENTER SERVING OVER 68 CHILDREN

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $304,464

Investment Income $12

Other Revenue $22,688

TOTAL REVENUE $327,164

Expense Breakdown

Grants Paid $0

Salaries & Benefits $282,927

Fundraising Expenses $1,543

Program Expenses $77,519

Other Expenses $59,407

TOTAL EXPENSES $342,334

Year-over-Year Comparison

	2024	2023	Change
Revenue	$327,164	$288,168	+0.1%
Expenses	$342,334	$315,860	+0.1%
Net Income	$-15,170	$-27,692	-0.5%

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

$65,769

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LYNNE VERMUELEN	EXECUTIVE DIRECTOR	040.00	Key Emp Highest	$65,769	$0	$65,769
LACEY BENNETT	DIRECTOR	001.00	Director	$0	$0	$0
KRISTY REHORST	DIRECTOR	001.00	Director	$0	$0	$0
TRESSA WEDE	DIRECTOR	001.00	Director	$0	$0	$0
TAYLOR HAUCK	DIRECTOR	001.00	Director	$0	$0	$0
JOE SCHROEDER	DIRECTOR	001.00	Director	$0	$0	$0
AMANDA SCHUTZ	DIRECTOR	001.00	Director	$0	$0	$0
KATY MUELLER	PRESIDENT	002.00	Officer	$0	$0	$0
JENNA AUCH	SECRETARY	001.00	Officer	$0	$0	$0
JEN AADLAND	VICE PRESIDENT	001.00	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
2025	$327,164	$342,334	$120,583	$-15,170
2024	$288,168	$315,860	$133,615	$-27,692
2023	$311,677	$321,202	$161,200	$-9,525
2022	$380,015	$269,905	$172,129	$110,110
2021	$303,962	$291,909	$65,511	$12,053
2020	$293,557	$262,185	$54,187	$31,372
2019	$252,620	$253,515	$22,505	$-895
2018	$242,448	$249,046	$23,259	$-6,598

FIRST LUTHERAN DAY CARE CENTER