DIVINE DIRECTION LEARNING CENTER

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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

2012

Legal Domicile

Phone

9733990004

Tax Period

2019-01-01 to 2019-12-31

DIVINE DIRECTION LEARNING CENTER, founded in 2012, is a small nonprofit that reported $372K in total revenue in fiscal year 2019. Revenue decreased 13% compared to the prior year. Expenses of $454K exceeded revenue, resulting in a 22% operating deficit.

Mission

DIVINE DIRECTION PROVIDES CHILD CARE SERVICES TO APPROX. 60 CHILDREN DEVINE DIRECTION LEARNING CENTER PROVIDES CHILD CARE SERVICES TO LOW INCOME PARENTS IN THE SURROUNDING IRVINGTON, ESSEX COUNTY NJ COMMUNITIES.

Program Service Accomplishments

Program 1

Expenses: $379,303 Revenue: $279,304

PROGRAM FOR PARENTS DIVINE DIRECTION LEARNING CENTER PROVIDES FULL DAY CARE AND AFTER CARE SERVICES TO THE SURROUNDING COMMUNITIES. DIVINE DIRECTION SERVES APPROXIMATELY 60 FULL TIME STUDENTS AND 23 AFTER CARE STUDENTS. THE ORGANIZATION PRIMARILY SERVES LOW INCOME FAMILES AND PROVIDES ESSENTIAL SERVICES TO ALLOW THE PARENTS TO WORK KNOWING THAT THEIR CHILDREN ARE PROTECTED AND WELL FED.

Program 2

Expenses: $75,100 Revenue: $75,100

NJ DEPARTMENT OF AGRICULTURE DIVINE DIRECTION LEARNING CENTER PARTICIPATE IN THE NJ DEPT. OF AGRICULTURE FOOD PROGRAM. AS SUCH, DIVINE DIRECTION SERVES ON A DAILY BASIS BREAKFAST, LUNCH DINNER AND A SNACK TO ITS STUDENTS. THE FOOD SERVES MEET THE NUTRITIONAL REQUIREMENT MANDATED BY THE STATE OF NJ.

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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 (2019)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $371,946

Investment Income $0

Other Revenue $0

TOTAL REVENUE $371,946

Expense Breakdown

Grants Paid $0

Salaries & Benefits $398,105

Fundraising Expenses $0

Program Expenses $454,403

Other Expenses $56,298

TOTAL EXPENSES $454,403

Year-over-Year Comparison

	2019	2018	Change
Revenue	$371,946	$425,350	-0.1%
Expenses	$454,403	$504,484	-0.1%
Net Income	$-82,457	$-79,134	+0.0%

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

$54,000

Total Directors

Key Employees

$63,700

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DY- SHAWN	SIMPKINS	20.00	Officer	$27,000	$0	$27,000
DEBORAH	SIMPKINS	20.00	Officer	$27,000	$0	$27,000
KINDNESS	POLLARD	40.00	Key Emp	$63,700	$0	$63,700

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
2019	$371,946	$454,403	$50,650	$-82,457
2018	$425,350	$504,484	$50,384	$-79,134
2017	$423,571	$576,765	$50,689	$-153,194