LOVING CARE DAY CARE CENTER INC DBA A CHILD'S PLACE (EIN 610940815) - 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

1978

Legal Domicile

Principal Officer

CILISA CARPENTER

Phone

8592732780

Tax Period

2024-01-01 to 2024-12-31

LOVING CARE DAY CARE CENTER INC DBA A CHILD'S PLACE, founded in 1978, is a small nonprofit that reported $865K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year.

Mission

OPERATING A CHILD DEVELOPMENT CENTER

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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 $624,205

Program Service Revenue $227,468

Investment Income $13,164

Other Revenue $0

TOTAL REVENUE $864,837

Expense Breakdown

Grants Paid $0

Salaries & Benefits $598,550

Fundraising Expenses $0

Program Expenses $773,760

Other Expenses $319,597

TOTAL EXPENSES $918,147

Year-over-Year Comparison

	2024	2023	Change
Revenue	$864,837	$1,062,645	-0.2%
Expenses	$918,147	$905,173	+0.0%
Net Income	$-53,310	$157,472	-1.3%

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

N/A

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

$132,840

Total Directors

$132,840

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CILISA CARPENTER	PRESIDENT	5.00	Officer Director	$16,200	$0	$16,200
BRUCE CARPENTER	VICE PRESIDENT	15.00	Officer Director	$64,800	$0	$64,800
CARLLETTA CARPENTER	SECRETARY/TREASURER	10.00	Officer Director	$51,840	$0	$51,840

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	$864,837	$918,147	$573,555	$-53,310
2023	$1,062,645	$905,173	$620,340	$157,472
2022	$806,011	$734,664	$462,601	$71,347
2021	$694,961	$534,944	$391,915	$160,017
2020	$539,420	$416,396	$229,913	$123,024
2019	$570,691	$596,252	$108,262	$-25,561
2018	$585,368	$546,756	$133,844	$38,612

LOVING CARE DAY CARE CENTER INC DBA A CHILD'S PLACE