NEWTON CHILD DEVELOPMENT CENTER

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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

1975

Legal Domicile

Principal Officer

KATIE C HARBISON

Phone

4236982456

Tax Period

2025-01-01 to 2025-12-31

NEWTON CHILD DEVELOPMENT CENTER, founded in 1975, is a small nonprofit that reported $405K in total revenue in fiscal year 2025. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $514K exceeded revenue, resulting in a 27% operating deficit.

Mission

TO PROVIDE QUALITY DAY CARE SERVICES TO CHILDREN

Program Service Accomplishments

Program 1

Expenses: $453,987 Revenue: $113,939

NEWTON CHILD DEVELOPMENT CENTER PROVIDED HIGH QUALITY DAY CARE SERVICES TO CHILDREN AGES SIX WEEKS TO FOUR YEARS FOR THE WEST SIDE COMMUNITY OF CHATTANOOGA, TN. THE CHILDREN IN THE PROGRAM ARE...

NEWTON CHILD DEVELOPMENT CENTER PROVIDED HIGH QUALITY DAY CARE SERVICES TO CHILDREN AGES SIX WEEKS TO FOUR YEARS FOR THE WEST SIDE COMMUNITY OF CHATTANOOGA, TN. THE CHILDREN IN THE PROGRAM ARE PROVIDED WITH OPPORTUNITIES FOR LEARNING, SELF EXPRESSION AND PARTICIPATION IN A VARIETY OF CREATIVE ACTIVITIES SUCH AS ART, MUSIC, HEALTH, PHYSICAL EDUCATION, DRAMATIC PLAY AND SCIENCE. NEWTON ALSO GIVES PARENTS, WHO MIGHT OTHERWISE HAVE DIFFICULTY OBTAINING CHILD CARE, A BETTER OPPORTUNITY TO SEEK AND MAINTAIN EMPLOYMENT, TO CONTINUE EDUCATION AND TO PURSUE OTHER AREAS OF NEED AND INTEREST. HELPING THE COMMUNITY IS THE GOAL OF THE NEWTON 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 (2025)

Revenue Breakdown

Contributions & Grants $259,446

Program Service Revenue $95,851

Investment Income $31,934

Other Revenue $18,088

TOTAL REVENUE $405,319

Expense Breakdown

Grants Paid $27,786

Salaries & Benefits $334,984

Fundraising Expenses $0

Program Expenses $453,987

Other Expenses $151,638

TOTAL EXPENSES $514,408

Year-over-Year Comparison

	2025	2024	Change
Revenue	$405,319	$518,263	-0.2%
Expenses	$514,408	$564,080	-0.1%
Net Income	$-109,089	$-45,817	+1.4%

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

$195,007

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANN-MARIE BENTLINGER	PRESIDENT	0.50	Officer Director	$0	$0	$0
STEPHANIE CLARKE	VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
JANET GIDDINGS	DIRECTOR	0.50	Officer Director	$0	$0	$0
GERAI KOCHER	RECORDING SECRETARY	0.50	Officer Director	$0	$0	$0
SUE STEELE	CORRESPONDING SECRETARY	0.50	Officer Director	$0	$0	$0
MARTHA MACKEY	DIRECTOR	0.50	Director	$0	$0	$0
SKIP STEVENS	DIRECTOR	0.50	Director	$0	$0	$0
MARTHA HUSKINS	DIRECTOR	0.50	Director	$0	$0	$0
DR HERB HOOPER	DIRECTOR	0.50	Director	$0	$0	$0
LIONEL HODGES	TREASURER	0.50	Director	$0	$0	$0
JANICE GOODEN	DIRECTOR	0.50	Director	$0	$0	$0
KATIE C HARBISON	CEO	1.00	Officer	$0	$8,401	$128,417
JULIE MOON OSHIELDS	DIRECTOR OF FINANCE	3.00	Officer	$0	$4,356	$66,590
GABRIELLA BARTON	CENTER DIRECTOR	20.00	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	$405,319	$514,408	$340,906	$-109,089
2024	$518,263	$564,080	$429,165	$-45,817
2023	$450,573	$498,813	$476,317	$-48,240
2022	$561,608	$473,439	$459,417	$88,169
2021	$428,259	$364,563	$403,665	$63,696
2020	$325,066	$350,686	$356,978	$-25,620
2019	$353,072	$426,925	$309,688	$-73,853
2018	$386,997	$361,245	$335,685	$25,752