BATTLE LAKE YOUTH CENTER INC

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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

2015

Legal Domicile

Principal Officer

LYNN GAGNER

Phone

2187918927

Tax Period

2020-01-01 to 2020-12-31

BATTLE LAKE YOUTH CENTER INC, founded in 2015, is a micro nonprofit in the Human Services sector that reported $44K in total revenue in fiscal year 2020. Revenue decreased 14% compared to the prior year. Net assets of $910K represent 247 months of operating reserves.

Mission

BLYC,INC. WAS FORMED WITH A MISSION OF "RETAINING AND ATTRACTING YOUNG FAMILIES TO THE BATTLE LAKE AREA TO IMPROVE THE VITALITY OF THE AREA AND TO MAINTAIN THE VIABILITY OF THE SCHOOL."

Program Service Accomplishments

Program 1

Expenses: $42,710

PROVIDE AND MAINTAIN A CHILD CARE FACILITY FOR UP TO 42 CHILDREN IN THE BATTLE LAKE AREA. BLYCI HAS PARTNERED WITH A HIGH-QUALITY CHILD CARE PROVIDER, TINY TYKES, TO MANAGE OPERATIONS. THE TODDLER...

PROVIDE AND MAINTAIN A CHILD CARE FACILITY FOR UP TO 42 CHILDREN IN THE BATTLE LAKE AREA. BLYCI HAS PARTNERED WITH A HIGH-QUALITY CHILD CARE PROVIDER, TINY TYKES, TO MANAGE OPERATIONS. THE TODDLER AND INFANT ROOMS ARE STEADILY OCCUPIED, ALMOST AT FULL-CAPACITY, WHILE MAINTAINING THE CHILD TO ADULT RATIOS TO ENSURE QUALITY CARE IS PROVIDED. OUR CAPITAL CAMPAIGN WILL CONTINUE WITH FUNDS TO BE RECEIVED UNTIL 2021. BLYCI HAS STARTED A SCHOLARSHIP FUND TO HELP FAMILIES WHOM ARE STRUGGLING TO AFFORD QUALITY CARE AT BLYCI. AN APPLICATION PROCESS AND COMMITTEE HAVE BEEN ESTABLISHED AND ARE MEETING REGULARLY TO APPROVE APPLICATIONS AND SUBMIT FUNDS TO TINY TYKES TO HELP PAY FOR CHILD CARE SERVICES.

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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 (2020)

Revenue Breakdown

Contributions & Grants $26,116

Program Service Revenue $10,560

Investment Income $0

Other Revenue $7,530

TOTAL REVENUE $44,206

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $42,710

Other Expenses $45,812

TOTAL EXPENSES $45,812

Year-over-Year Comparison

	2020	2019	Change
Revenue	$44,206	$51,421	-0.1%
Expenses	$45,812	$46,473	0.0%
Net Income	$-1,606	$4,948	-1.3%

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

N/A

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
LYNN GAGNER	PRESIDENT	1.00	Officer Director	$0	$0	$0
PATTY JOHNSON	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
JESSE MARK	TREASURER	1.00	Officer Director	$0	$0	$0
AMANDA STRAMER	DIRECTOR	1.00	Director	$0	$0	$0
MEGAN JOHNSON	DIRECTOR	0.50	Director	$0	$0	$0
JENNY MANSKER	DIRECTOR	0.50	Director	$0	$0	$0
TIM CUSHING	DIRECTOR	0.50	Director	$0	$0	$0
RACHEL LOGAN	DIRECTOR	0.50	Director	$0	$0	$0
MARJORIE QUAMMEN	DIRECTOR	0.50	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
2020	$44,206	$45,812	$910,307	$-1,606
2019	$51,421	$46,473	$911,913	$4,948
2018	$459,043	$12,949	$940,084	$446,094