NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION COMMISSION INC (EIN 582037409) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Phone

8557063272

Tax Period

2023-01-01 to 2023-12-31

NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION COMMISSION INC, founded in 1993, is a small nonprofit that reported $862K in total revenue in fiscal year 2018. Revenue decreased 10% compared to the prior year. Expenses of $797K left a modest 8% surplus.

Mission

THE NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION WAS ESTABLISHED TO ENCOURAGE QUALITY AND RECOGNIZE EXCELLENCE IN EARLY CHILDHOOD PROGRAMS THROUGHOUT THE UNITED STATES AND OTHER COUNTRIES. WE PLEDGE TO REMAIN FOUCUSED ON THE INTERESTS OF CHILDREN BY PROMOTING BENCHMARKS FOR HIGH QUALITY STANDARDS THROUGHOUT THE EARLY CARE AND EDUCATION PROFESSION.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,326,590

Investment Income $0

Other Revenue $3,556

TOTAL REVENUE $1,330,146

Expense Breakdown

Grants Paid $0

Salaries & Benefits $585,465

Fundraising Expenses $0

Program Expenses $1,003,346

Other Expenses $669,617

TOTAL EXPENSES $1,255,082

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,330,146	$1,381,725	0.0%
Expenses	$1,255,082	$1,285,265	0.0%
Net Income	$75,064	$96,460	-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

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

$149,335

Total Directors

$43,040

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STORM WEBB	Executive Dir.	40.00	Officer	$149,335	$0	$149,335
CINDY LEHNHOFF	Director	1.00	Director	$43,040	$0	$43,040
MISSY WEBB	Director	1.00	Director	$0	$0	$0
JULIE PELLETIER	Vice President	1.00	Officer Director	$0	$0	$0
MICHAEL GARATONI	Director	1.00	Director	$0	$0	$0
DANIELLE ALEXANDER	Treasurer	1.00	Officer Director	$0	$0	$0
SHARON ARMSTRONG	Director	1.00	Director	$0	$0	$0
BARBARA PALMER	President	1.00	Officer Director	$0	$0	$0
SANDRA HUGHES	Director	1.00	Director	$0	$0	$0
LINDA KOSTANTENACO	Director	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	No data	No data	No data	No data
2023	$1,330,146	$1,255,082	$930,811	$75,064
2022	$1,381,725	$1,285,265	$858,785	$96,460
2021	$1,039,202	$975,548	$762,061	$63,654
2020	$917,925	$788,421	$786,200	$129,504
2019	$974,970	$991,598	$606,228	$-16,628
2018	$861,943	$797,112	$628,377	$64,831

NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION COMMISSION INC