Child Nutrition Program Inc (EIN 581492449) - 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

1982

Legal Domicile

Principal Officer

Victoria Lipscomb

Phone

7043753938

Tax Period

2023-10-01 to 2024-09-30

Child Nutrition Program Inc, founded in 1982, is a mid-sized nonprofit in the Food, Agriculture & Nutrition sector that reported $11.4M in total revenue in fiscal year 2023.

Mission

Child Nutrition Program, Inc distributes federal funds to child care providers in order to help eligible child care homes and child care centers serve nutritious meals, teach children about healthy eating, and ensure compliance with federal guidelines.

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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 $11,406,225

Program Service Revenue $0

Investment Income $0

Other Revenue $1,303

TOTAL REVENUE $11,407,528

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,407,396

Fundraising Expenses $0

Program Expenses $11,352,526

Other Expenses $10,084,192

TOTAL EXPENSES $11,491,588

Year-over-Year Comparison

	2023	2022	Change
Revenue	$11,407,528	$10,729,560	+0.1%
Expenses	$11,491,588	$10,840,426	+0.1%
Net Income	$-84,060	$-110,866	-0.2%

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

$54,049

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Victoria Lipscomb	President	20.00	Officer	$54,049	$0	$54,049
Alice Epstein	Director	1.00	Director	$0	$0	$0
Roscoe Hood	Director	1.00	Director	$0	$0	$0
Jessica Anderson	Secretary	1.00	Officer 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	$11,407,528	$11,491,588	$11,322	$-84,060
2023	$10,729,560	$10,840,426	$49,380	$-110,866
2022	$9,170,438	$9,811,061	$14,528	$-640,623
2021	$9,452,233	$8,822,862	$191,664	$629,371
2020	$8,871,757	$8,928,262	$-19,566	$-56,505
2019	$10,373,820	$10,460,795	$7,049	$-86,975
2018	$9,097,072	$9,197,210	$78,743	$-100,138

Child Nutrition Program Inc