M & M DAY CARE CENTER LTD

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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

1980

Legal Domicile

Principal Officer

STEVEN FRENG

Phone

6053529205

Tax Period

2023-07-01 to 2024-06-30

M & M DAY CARE CENTER LTD, founded in 1980, is a small nonprofit that reported $241K in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. Expenses of $272K exceeded revenue, resulting in a 13% operating deficit.

Mission

TO PROVIDE DAY CARE FACILITIES FOR CHILDREN OF WORKING PARENTS OR ANYONE WHO FINDS IT NECESSARY TO PLACE CHILDREN IN THE FACILITY DAY CARE SERVICES

Program Service Accomplishments

Program 1

Expenses: $271,932 Revenue: $230,713

DAY 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 $8,934

Program Service Revenue $231,963

Investment Income $125

Other Revenue $0

TOTAL REVENUE $241,022

Expense Breakdown

Grants Paid $0

Salaries & Benefits $200,974

Fundraising Expenses $0

Program Expenses $271,932

Other Expenses $70,958

TOTAL EXPENSES $271,932

Year-over-Year Comparison

	2023	2022	Change
Revenue	$241,022	$284,011	-0.2%
Expenses	$271,932	$283,837	0.0%
Net Income	$-30,910	$174	-178.6%

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
STEVEN FRENG	DIRECTOR	N/A	Director	$0	$0	$0
VICKI REINDL	DIRECTOR	N/A	Director	$0	$0	$0
DONNA WEILAND	DIRECTOR	N/A	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
2025	No data	No data	No data	No data
2024	$241,022	$271,932	$49,156	$-30,910
2023	$284,011	$283,837	$80,216	$174
2022	$356,781	$308,499	$81,614	$48,282
2021	$258,690	$240,352	$54,582	$18,338
2020	$239,579	$228,249	$69,507	$11,330
2019	$227,450	$230,836	$28,505	$-3,386