CIRCLE OF FRIENDS CHRISTIAN PRESCHOOL (EIN 581445057) - 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

1981

Legal Domicile

Principal Officer

MARTHA KAISER

Phone

9316844907

Tax Period

2024-07-01 to 2025-06-30

CIRCLE OF FRIENDS CHRISTIAN PRESCHOOL, founded in 1981, is a small nonprofit in the Education sector that reported $988K in total revenue in fiscal year 2024. The organization ran a surplus of $352K, a strong 36% operating margin.

Mission

CHILDCARE PROVIDER

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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 $330,196

Program Service Revenue $633,110

Investment Income $4,224

Other Revenue $20,726

TOTAL REVENUE $988,256

Expense Breakdown

Grants Paid $2,600

Salaries & Benefits $424,977

Fundraising Expenses $0

Program Expenses $618,718

Other Expenses $208,699

TOTAL EXPENSES $636,276

Year-over-Year Comparison

	2024	2023	Change
Revenue	$988,256	$943,226	+0.0%
Expenses	$636,276	$602,456	+0.1%
Net Income	$351,980	$340,770	+0.0%

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

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

$75,076

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHANNON TAYLOR	DIRECTOR	45.00	Officer	$75,076	$0	$75,076
ASHLEY ALLEN	BOARD MEMBER	1.00	Director	$0	$0	$0
MATTHEW ALLEN	BOARD MEMBER	1.00	Director	$0	$0	$0
MIRANDA BYFORD	BOARD MEMBER	1.00	Director	$0	$0	$0
TIFFANY COGGINS	BOARD MEMBER	1.00	Director	$0	$0	$0
ERIN FELDHAUS	BOARD MEMBER	1.00	Director	$0	$0	$0
JOAN THOMAS	BOARD MEMBER	1.00	Director	$0	$0	$0
NIKKI TURNER	BOARD MEMBER	1.00	Director	$0	$0	$0
JILL COOK	TREASURER	2.00	Officer	$0	$0	$0
MARTHA KAISER	CHAIRPERSON	1.00	Officer	$0	$0	$0
RACHEL SWIFT	SECRETARY	1.00	Officer	$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	$988,256	$636,276	$2,466,593	$351,980
2024	$943,226	$602,456	$2,308,261	$340,770
2023	$909,597	$589,351	$2,290,200	$320,246
2022	$991,569	$526,875	$2,223,177	$464,694
2021	$685,979	$448,638	$2,185,528	$237,341
2020	$268,119	$300,565	$2,172,886	$-32,446
2019	$659,083	$208,857	$643,687	$450,226

CIRCLE OF FRIENDS CHRISTIAN PRESCHOOL