GATE CITY DAY NURSERY (EIN 580593408) - 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

1905

Legal Domicile

Tax Period

2023-07-01 to 2024-06-30

GATE CITY DAY NURSERY, founded in 1905, is a small nonprofit in the Human Services sector that reported $658K in total revenue in fiscal year 2023. Revenue fell 29% from the prior year — a significant decline worth monitoring. Expenses of $732K exceeded revenue, resulting in a 11% operating deficit.

Mission

GATE CITY DAY NURSERY ASSOCIATION, INC. IS A VOLUNTARY HEALTH AND WELFARE GEORGIA NON-PROFIT ORGANIZATION THAT PROVIDES A VARIETY OF CHILDREN SERVICES IN THE METRO ATLANTA AREA. SERVICES INCLUDE AN EARLY CHILDHOOD PROGRAM AND THE CHILD CARE PROGRAM.

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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 $585,356

Program Service Revenue $32,174

Investment Income $9,260

Other Revenue $31,474

TOTAL REVENUE $658,264

Expense Breakdown

Grants Paid $0

Salaries & Benefits $461,417

Fundraising Expenses $0

Program Expenses $603,017

Other Expenses $270,918

TOTAL EXPENSES $732,335

Year-over-Year Comparison

	2023	2022	Change
Revenue	$658,264	$929,400	-0.3%
Expenses	$732,335	$734,731	0.0%
Net Income	$-74,071	$194,669	-1.4%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CARRIE BRIGGS	SECRETARY	0.00	Officer Director	$0	$0	$0
DOROTHY T SWANN	V PRESIDENT	0.00	Officer Director	$0	$0	$0
M PAULYNE MORGAN-WHITE	CHAIR PUBLIC RELATIONS	0.00	Officer	$0	$0	$0
WYNELLE W SCOTT	BOARD MEMBER	0.00	Officer	$0	$0	$0
MARCIA A SAXON	BOARD MEMBER	0.00	Officer	$0	$0	$0
BETTY B WALKER	MEMBER	0.00	Officer	$0	$0	$0
FIDEL TURNER	BOARD MEMBER	0.00	Officer	$0	$0	$0
VERDEE LOCKHART	MEMBER	0.00	Officer	$0	$0	$0
EDWARD SIMON JR	MEMBER	0.00	Officer	$0	$0	$0
DENISE JONES	EXECUTIVE DIRECTOR	40.00	Key Emp	$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
2025	No data	No data	No data	No data
2024	$658,264	$732,335	$730,758	$-74,071
2023	$929,400	$734,731	$832,506	$194,669
2022	$771,234	$604,300	$616,179	$166,934
2021	$649,383	$677,847	$421,846	$-28,464
2020	$1,009,848	$977,050	$453,656	$32,798
2019	$1,211,487	$1,207,318	$426,342	$4,169

GATE CITY DAY NURSERY