KIDS LANDING DAY CARE & LEARNING CENTER INC (EIN 640884215) - 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

1996

Legal Domicile

Phone

6628444144

Tax Period

2023-01-01 to 2023-12-31

KIDS LANDING DAY CARE & LEARNING CENTER INC, founded in 1996, is a community nonprofit in the Human Services sector that reported $1.0M in total revenue in fiscal year 2023. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $1.2M exceeded revenue, resulting in a 17% operating deficit.

Mission

THE ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS TO PROVIDE QUALITY CHILD CARE AND MEALS TO ALL CHILDREN AND QUALIFYING DISADVANTAGED CHILDREN UNDER THE MISSISSIPPI DEPT. OF EDUCATION'S USDA CHILD AND ADULT CARE FOOD PROGRAM (CACFP), A SPECIAL NUTRITION FOOD PROGRAM.

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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 $234,794

Program Service Revenue $760,817

Investment Income $12,553

Other Revenue $0

TOTAL REVENUE $1,008,164

Expense Breakdown

Grants Paid $0

Salaries & Benefits $575,409

Fundraising Expenses $0

Program Expenses $1,125,110

Other Expenses $601,384

TOTAL EXPENSES $1,176,793

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,008,164	$1,933,780	-0.5%
Expenses	$1,176,793	$1,306,890	-0.1%
Net Income	$-168,629	$626,890	-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

$42,358

Total Directors

$42,358

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHY WAMMACK	President/Dir.	40.00	Officer Director	$42,358	$0	$42,358
LALLIE WREN	MANAGER	40.00		$36,486	$0	$36,486
PAT NORMAN	Treasurer	0.00	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	$1,008,164	$1,176,793	$784,243	$-168,629
2022	$1,933,780	$1,306,890	$954,058	$626,890
2021	$1,018,213	$916,793	$354,219	$101,420
2020	$1,027,674	$864,850	$275,230	$162,824
2019	$830,443	$849,951	$62,456	$-19,508
2018	$830,091	$803,116	$110,426	$26,975

KIDS LANDING DAY CARE & LEARNING CENTER INC