KIDS ARE KIDS LEARNING CENTER INC (EIN 640721801) - 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

1986

Legal Domicile

Principal Officer

DAISY JOHNSON

Tax Period

2023-01-01 to 2023-12-31

KIDS ARE KIDS LEARNING CENTER INC, founded in 1986, is a small nonprofit in the Human Services sector that reported $458K in total revenue in fiscal year 2023. Revenue fell 47% from the prior year — a significant decline worth monitoring. Expenses of $595K exceeded revenue, resulting in a 30% operating deficit.

Mission

TO PROVIDE QUALITY CHILDCARE THAT MEETS THE NEEDS OF THE CHILD WITH LOW CHILD TO TEACHER RATIOS THAT FACILITATE THE CHILDRENS PHYSICAL, EMOTIONAL,INTELLECTUAL, AND SOCIAL GROWTH.

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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 $256,520

Program Service Revenue $200,990

Investment Income $0

Other Revenue $0

TOTAL REVENUE $457,510

Expense Breakdown

Grants Paid $0

Salaries & Benefits $436,255

Fundraising Expenses $0

Program Expenses $578,901

Other Expenses $158,532

TOTAL EXPENSES $594,787

Year-over-Year Comparison

	2023	2022	Change
Revenue	$457,510	$859,411	-0.5%
Expenses	$594,787	$733,298	-0.2%
Net Income	$-137,277	$126,113	-2.1%

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

$19,500

Total Directors

$92,926

Key Employees

$102,676

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TIFFANY ROSS	DIRECTOR	40.00	Director Key Emp	$83,176	$0	$83,176
DAISY JOHNSON	PRESIDENT	5.00	Officer Key Emp	$19,500	$0	$19,500
RALPH JOHNSON	DIRECTOR	1.00	Director	$9,750	$0	$9,750
GREG HATTEN	DIRECTOR	1.00	Director	$0	$0	$0
SHUN HATTEN	SECRETARY	1.00	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
2024	No data	No data	No data	No data
2023	$457,510	$594,787	$16,514	$-137,277
2022	$859,411	$733,298	$153,791	$126,113
2021	$379,849	$437,295	$27,678	$-57,446
2020	$315,588	$323,697	$47,019	$-8,109
2019	$205,208	$195,280	$9,928	$9,928

KIDS ARE KIDS LEARNING CENTER INC