CHILD NUTRITION INC (EIN 521312582) - 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

1983

Legal Domicile

Principal Officer

PAULA D PAYNE

Phone

5403473767

Tax Period

2023-10-01 to 2024-09-30

CHILD NUTRITION INC, founded in 1983, is a community nonprofit in the Food, Agriculture & Nutrition sector that reported $3.3M in total revenue in fiscal year 2017.

Mission

TO ADMINISTER PROGRAM TO REIMBURSE CHILDCARE PROVIDERS FOR SERVING NUTRITIONALLY SOUND MEALS AND TO TRAIN CHILDCARE PROVIDERS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $3,516,207

Program Service Revenue $0

Investment Income $520

Other Revenue $0

TOTAL REVENUE $3,516,727

Expense Breakdown

Grants Paid $3,077,761

Salaries & Benefits $307,989

Fundraising Expenses $0

Program Expenses $3,481,416

Other Expenses $130,446

TOTAL EXPENSES $3,516,196

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,516,727	$3,830,474	-0.1%
Expenses	$3,516,196	$3,841,705	-0.1%
Net Income	$531	$-11,231	-1.0%

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

$77,749

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAULA D PAYNE RD	PRESIDENT	2.00	Officer Director	$0	$0	$0
CATHY BOYCE	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
DR MICHAEL AMSTER	TREASURER	2.00	Officer Director	$0	$0	$0
LISA ANN PROVANCE FNP-C	BOARD MEMBER	2.00	Director	$0	$0	$0
LIZ NOONAN	BOARD MEMBER	2.00	Director	$0	$0	$0
JEANNE MARIE TUFTS	BOARD MEMBER	2.00	Director	$0	$0	$0
ELIZABETH WITTUSEN	EXECUTIVE DIRECTOR	40.00	Officer	$77,749	$0	$77,749

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	$3,516,727	$3,516,196	$439,152	$531
2023	$3,830,474	$3,841,705	$392,525	$-11,231
2022	$3,720,371	$3,708,486	$413,880	$11,885
2021	$2,969,817	$2,907,075	$342,128	$62,742
2020	$2,630,597	$2,692,552	$339,356	$-61,955
2019	$3,217,715	$3,219,162	$333,652	$-1,447
2018	$3,344,834	$3,339,388	$334,446	$5,446

CHILD NUTRITION INC