WESTMINSTER CHILD CARE 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

1972

Legal Domicile

Principal Officer

SARAH ELAINE HART

Phone

4349773322

Tax Period

2023-01-01 to 2023-12-31

WESTMINSTER CHILD CARE CENTER, founded in 1972, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2023. Revenue decreased 19% compared to the prior year. Expenses of $1.1M exceeded revenue, resulting in a 10% operating deficit.

Mission

OPERATES A NONPROFIT, NON DENOMINATIONAL FACILITY SERVING CHILDREN SIX WEEKS TO 5 YEARS OF AGE

Program Service Accomplishments

Program 1

Expenses: $922,066 Revenue: $961,307

PROVIDE A DIVERSE POPULATION OF FAMILIES WITH AFFORDABLE, HIGH QUALITY CHILD CARE. PROMOTE SOCIO-ECONOMIC, RACIAL, AND CULTURAL DIVERSITY BY INCLUDING FAMILIES OF VARIOUS INCOME LEVELS. PROVIDE A...

PROVIDE A DIVERSE POPULATION OF FAMILIES WITH AFFORDABLE, HIGH QUALITY CHILD CARE. PROMOTE SOCIO-ECONOMIC, RACIAL, AND CULTURAL DIVERSITY BY INCLUDING FAMILIES OF VARIOUS INCOME LEVELS. PROVIDE A SLIDING FEE SCALE THAT IS BASED ON HOUSEHOLD INCOME. STRIVE TO MAINTAIN DIVERSITY. THE ORGANIZATION IS ORGANIZED AND OPERATED EXCLUSIVELY TO PROVIDE CHILD CARE SERVICES. THE ORGANIZATION SERVES APPROXIMATELY 56 CHILDREN AGES SIX WEEKS THROUGH 5 YEARS OF AGE.

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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 $41,706

Program Service Revenue $961,181

Investment Income $11,555

Other Revenue $126

TOTAL REVENUE $1,014,568

Expense Breakdown

Grants Paid $11,042

Salaries & Benefits $880,251

Fundraising Expenses $5,160

Program Expenses $922,066

Other Expenses $224,997

TOTAL EXPENSES $1,116,290

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,014,568	$1,257,854	-0.2%
Expenses	$1,116,290	$1,148,335	0.0%
Net Income	$-101,722	$109,519	-1.9%

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

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

$116,209

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TIM EMERICK	PRESIDENT	2.00	Officer Director	$0	$0	$0
BRITTANY BOSLEY	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
KIRSTEN FAIRALL	TREASURER	2.00	Officer Director	$0	$0	$0
ALLIE HAYHURST	SECRETARY	2.00	Director	$0	$0	$0
DONALD GRIFFIN	PAST PRESIDENT	2.00	Director	$0	$0	$0
CAROLYN BROWN	DIRECTOR	2.00	Director	$0	$0	$0
WILL BUFORD	DIRECTOR	2.00	Director	$0	$0	$0
TRISHA EDWARDS	DIRECTOR	2.00	Director	$0	$0	$0
GAIL ESTERMAN	DIRECTOR	2.00	Director	$0	$0	$0
SARAH ELAINE HART	DIRECTOR	2.00	Director	$0	$0	$0
FARZAD HASSANZADEH	DIRECTOR	2.00	Director	$0	$0	$0
PAUL HUFFMAN	FINANCE DIRECTOR	28.00	Officer	$37,267	$0	$37,267
MELANIE GARTH	EXECUTIVE DIRECTOR	40.00	Officer	$30,943	$1,542	$32,485
CORTNEY DAVENPORT	FORMER EXECUTIVE DIRECTOR	40.00	Officer	$45,069	$1,388	$46,457

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	No data	No data	No data	No data
2023	$1,014,568	$1,116,290	$415,029	$-101,722
2022	$1,257,854	$1,148,335	$525,900	$109,519
2021	$1,220,426	$988,138	$454,672	$232,288
2020	$797,676	$961,363	$182,299	$-163,687
2019	$1,082,493	$1,020,031	$356,120	$62,462
2018	$1,015,258	$929,228	$278,405	$86,030