WINCHESTER DAY NURSERY INC (EIN 546002886) - 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

1950

Legal Domicile

Principal Officer

SUE DYER

Phone

5406622629

Tax Period

2023-01-01 to 2023-12-31

WINCHESTER DAY NURSERY INC, founded in 1950, is a small nonprofit that reported $274K in total revenue in fiscal year 2018. Revenue fell 41% from the prior year — a significant decline worth monitoring. Expenses of $342K exceeded revenue, resulting in a 25% operating deficit.

Mission

TO PROVIDE AFFORDABLE, HIGH-QUALITY EARLY CHILDHOOD EDUCATION SERVICES IN A SAFE, NURTURING AND LOVING ENVIRONMENT TO CHILDREN OF LOW INCOME WORKING FAMILIES.

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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 $65,120

Program Service Revenue $328,987

Investment Income $8,913

Other Revenue $2,669

TOTAL REVENUE $405,689

Expense Breakdown

Grants Paid $4,309

Salaries & Benefits $379,596

Fundraising Expenses $4,549

Program Expenses $409,362

Other Expenses $72,031

TOTAL EXPENSES $455,936

Year-over-Year Comparison

	2023	2022	Change
Revenue	$405,689	$496,107	-0.2%
Expenses	$455,936	$428,889	+0.1%
Net Income	$-50,247	$67,218	-1.7%

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

$52,067

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL FRANK	PRESIDENT	2.00	Officer Director	$0	$0	$0
XAVIER HERRERA	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
KEITH BUZBY	TREASURER	2.00	Officer Director	$0	$0	$0
MARIA MONTOGMERY	DIRECTOR	0.00	Director	$0	$0	$0
MARTHA CHRISMAN	SECRETARY	2.00	Officer Director	$0	$0	$0
TOM EBESLE	DIRECTOR	1.00	Director	$0	$0	$0
MICHELLE CODY	DIRECTOR	0.00	Director	$0	$0	$0
SUE DYER	EXECUTIVE DIRECTOR	40.00	Officer	$52,067	$0	$52,067

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	$405,689	$455,936	$443,873	$-50,247
2022	$496,107	$428,889	$477,164	$67,218
2021	$338,923	$299,188	$423,639	$39,735
2020	$290,929	$222,036	$361,997	$68,893
2019	$302,792	$299,314	$282,856	$3,478
2018	$274,367	$341,726	$273,057	$-67,359

WINCHESTER DAY NURSERY INC