PRO RE BONA EARLY LEARNING CENTER (EIN 620586086) - 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

1924

Legal Domicile

Principal Officer

KATIE C HARBISON

Phone

4236982456

Tax Period

2024-01-01 to 2024-12-31

PRO RE BONA EARLY LEARNING CENTER, founded in 1924, is a small nonprofit that reported $373K in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $477K exceeded revenue, resulting in a 28% operating deficit.

Mission

TO PROVIDE CHILD CARE SERVICES FOR PARENTS WHO ARE EITHER WORKING OR ATTENDING SCHOOL.

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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 $107,105

Program Service Revenue $265,839

Investment Income $0

Other Revenue $0

TOTAL REVENUE $372,944

Expense Breakdown

Grants Paid $28,222

Salaries & Benefits $292,608

Fundraising Expenses $0

Program Expenses $435,778

Other Expenses $155,770

TOTAL EXPENSES $476,600

Year-over-Year Comparison

	2024	2023	Change
Revenue	$372,944	$478,404	-0.2%
Expenses	$476,600	$481,217	0.0%
Net Income	$-103,656	$-2,813	+35.8%

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

$254,172

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATIE HARBISON	CEO	1.00	Officer	$0	$9,843	$133,859
JULIE MOON OSHIELDS	DIRECTOR OF FINANCE	3.00	Officer	$0	$5,458	$71,644
PAULA BOYNTON	CENTER DIRECTOR	40.00	Officer	$0	$2,623	$48,669
KIM WINGATE	CHAIRMAN/PRESIDENT	0.50	Officer Director	$0	$0	$0
MARY NEILL SOUTHERLAND	DIRECTOR	0.50	Director	$0	$0	$0
CINDY WILKERSON	DIRECTOR	0.50	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	$372,944	$476,600	$347,345	$-103,656
2023	$478,404	$481,217	$470,657	$-2,813
2022	$572,935	$306,062	$447,629	$266,873
2021	$345,507	$239,710	$175,427	$105,797
2020	$325,056	$409,453	$190,394	$-84,397
2019	$368,104	$430,441	$190,780	$-62,337
2018	$393,999	$372,936	$238,197	$21,063

PRO RE BONA EARLY LEARNING CENTER