SHEPHERDSTOWN DAY CARE INC (EIN 550539244) - 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

1972

Legal Domicile

Principal Officer

DALE WALTER

Phone

3048766923

Tax Period

2023-10-01 to 2024-09-30

SHEPHERDSTOWN DAY CARE INC, founded in 1972, is a small nonprofit in the Human Services sector that reported $847K in total revenue in fiscal year 2023. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $957K exceeded revenue, resulting in a 13% operating deficit.

Mission

THE CENTER PROVIDES DAY CARE EDUCATIONAL PROGRAMS AND INSTRUCTIONS TO CHILDREN FROM LOCAL FAMILIES BASED ON A SLIDING SCALE FOR INCOME.

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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 $75,148

Program Service Revenue $762,600

Investment Income $10,685

Other Revenue $-1,353

TOTAL REVENUE $847,080

Expense Breakdown

Grants Paid $0

Salaries & Benefits $659,782

Fundraising Expenses $1,950

Program Expenses $819,914

Other Expenses $296,891

TOTAL EXPENSES $956,673

Year-over-Year Comparison

	2023	2022	Change
Revenue	$847,080	$1,087,914	-0.2%
Expenses	$956,673	$965,946	0.0%
Net Income	$-109,593	$121,968	-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

$62,062

Total Directors

$62,062

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MELISSA HOLMAN	EXECTIVE DIR	40.00	Officer Director	$62,062	$0	$62,062
DALE WALTER	PRESIDENT	5.00	Officer Director	$0	$0	$0
CHRISTINA MASON	VP & SECRETA	2.00	Officer Director	$0	$0	$0
JOHN LANTZY	TREASURER	2.00	Officer Director	$0	$0	$0
JOHN BROWN	BOARD MEMBER	1.00	Director	$0	$0	$0
KIM EIFERT	BOARD MEMBER	1.00	Director	$0	$0	$0
LYNDA GARGAN	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID HILL IV	BOARD MEMBER	1.00	Director	$0	$0	$0
ELIZABETH HOSTLER	BOARD MEMBER	1.00	Director	$0	$0	$0
JENNA CROFFORD QUINN	BOARD MEMBER	1.00	Director	$0	$0	$0
AMANDA FANARA-ROY	BOARD MEMBER	1.00	Director	$0	$0	$0
SANDY SNOOK	BOARD MEMBER	1.00	Director	$0	$0	$0
NANCY STRINE	BOARD MEMBER	1.00	Director	$0	$0	$0
PATTY MARTINEAU	BOARD MEMBER	1.00	Director	$0	$0	$0
MICHELLE ROBINSON	BOARD MEMBER	1.00	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
2024	$847,080	$956,673	$970,179	$-109,593
2023	$1,087,914	$965,946	$1,080,483	$121,968
2022	$1,180,319	$896,877	$937,245	$283,442
2021	$874,849	$752,696	$887,681	$122,153
2020	$916,840	$708,895	$821,636	$207,945
2019	$705,413	$733,173	$640,260	$-27,760
2018	$700,174	$749,727	$645,553	$-49,553

SHEPHERDSTOWN DAY CARE INC