KIWANIS DAY NURSERY INC (EIN 550340325) - Form 990 Financial Analysis & Trantor Score

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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

1930

Legal Domicile

Principal Officer

AMY L FRAZIER

Phone

3045258701

Tax Period

2024-01-01 to 2024-12-31

KIWANIS DAY NURSERY INC, founded in 1930, is a small nonprofit in the Human Services sector that reported $874K in total revenue in fiscal year 2024. Revenue decreased 15% compared to the prior year.

Mission

PROVIDE DAYCARE TO CHILDREN AGES 2 TO 6.

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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 (2024)

Revenue Breakdown

Contributions & Grants $192,824

Program Service Revenue $662,723

Investment Income $18,117

Other Revenue $0

TOTAL REVENUE $873,664

Expense Breakdown

Grants Paid $0

Salaries & Benefits $607,496

Fundraising Expenses $1,068

Program Expenses $852,721

Other Expenses $270,368

TOTAL EXPENSES $877,864

Year-over-Year Comparison

	2024	2023	Change
Revenue	$873,664	$1,031,384	-0.2%
Expenses	$877,864	$909,280	0.0%
Net Income	$-4,200	$122,104	-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

$58,563

Total Directors

$58,563

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICK RAYL	PRESIDENT	2.00	Officer Director	$0	$0	$0
ANGELA HARSHBARGER	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
PAUL DAVIS	TREASURER	2.00	Officer Director	$0	$0	$0
SHERRY KYLE	SECRETARY	2.00	Officer Director	$0	$0	$0
BOB HANSEN	BOARD MEMBER	2.00	Director	$0	$0	$0
CHARLIE MOORE	BOARD MEMBER	2.00	Director	$0	$0	$0
KASIE ERLEWINE	PARENT MEMBE	2.00	Director	$0	$0	$0
TOYA MOORE	PARENT MEMBE	2.00	Director	$0	$0	$0
BOB MAUK	BOARD MEMBER	2.00	Director	$0	$0	$0
SANDY MAUK	BOARD MEMBER	2.00	Director	$0	$0	$0
AMY L FRAZIER	EXECUTIVE DI	40.00	Officer Director	$56,880	$1,683	$58,563

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	$873,664	$877,864	$1,098,001	$-4,200
2023	$1,031,384	$909,280	$1,107,936	$122,104
2022	$950,060	$767,294	$1,158,610	$182,766
2021	$843,303	$621,434	$960,923	$221,869
2020	$623,729	$441,923	$740,387	$181,806
2019	$530,089	$545,133	$549,998	$-15,044
2018	$554,898	$540,759	$569,005	$14,139

KIWANIS DAY NURSERY INC