CENTRO DE CUIDADO DIURNO ARRULLO MATERNAL INC (EIN 660608207) - 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

2001

Legal Domicile

Phone

7873915251

Tax Period

2024-01-01 to 2024-12-31

CENTRO DE CUIDADO DIURNO ARRULLO MATERNAL INC, founded in 2001, is a small nonprofit in the Education sector that reported $642K in total revenue in fiscal year 2024. Revenue fell 41% from the prior year — a significant decline worth monitoring. Expenses of $721K exceeded revenue, resulting in a 12% operating deficit.

Mission

DAYCARE CENTER FOR CHILDREN

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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 $128,546

Program Service Revenue $513,038

Investment Income $0

Other Revenue $0

TOTAL REVENUE $641,584

Expense Breakdown

Grants Paid $0

Salaries & Benefits $295,074

Fundraising Expenses $0

Program Expenses $506,784

Other Expenses $426,300

TOTAL EXPENSES $721,374

Year-over-Year Comparison

	2024	2023	Change
Revenue	$641,584	$1,092,494	-0.4%
Expenses	$721,374	$552,703	+0.3%
Net Income	$-79,790	$539,791	-1.1%

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

Total Directors

$69,770

Key Employees

$198,348

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Liza I Real Torres	Director	40.00	Director Highest	$69,770	$0	$69,770
Glendaly Torres Figueroa	Administrative Assistant	40.00	Key Emp	$36,930	$0	$36,930
Esperanza Rivera Maldonado	Teacher	40.00	Key Emp	$20,958	$0	$20,958
Coralys Torres Rivera	Teacher	40.00	Key Emp	$20,911	$0	$20,911
Idalys Ramirez Gonzalez	Teacher	40.00	Key Emp	$20,741	$0	$20,741
Thalia Torres Martinez	Teacher	40.00	Key Emp	$18,460	$0	$18,460
Karla B Hernandez Jimenez	Food Manager	40.00	Key Emp	$4,273	$0	$4,273
Marliz Casiano Real	Assistant	40.00	Key Emp	$22,087	$0	$22,087
Evelyn Hernandez Ortiz	Cook	35.00	Key Emp	$12,623	$0	$12,623
Carlos Y Rivera Torres	Driver	20.00	Key Emp	$1,440	$0	$1,440
Denise M Marrero Melendez	Teacher	40.00	Key Emp	$11,454	$0	$11,454
Dylan Ortiz Rivera	Maintenance	40.00	Key Emp	$2,084	$0	$2,084
Genesis Ramos Santiago	Teacher Assistant	40.00	Key Emp	$3,161	$0	$3,161
Paola Colon Torres	Teacher Assistant	40.00	Key Emp	$8,970	$0	$8,970
Paula M Figueroa Lopez	Driver	40.00	Key Emp	$1,440	$0	$1,440
Shierly Alicea Martinez	Teacher Assistant	40.00	Key Emp	$9,979	$0	$9,979
Wanda I Lopez Ramos	Nurse	40.00	Key Emp	$2,837	$0	$2,837
Ismael Reyes Alvarez	President	40.00	Key Emp	$0	$0	$0
Carlos Rivera Rivera	Treasurer	40.00	Officer	$0	$0	$0
Heriberto Rivera Maldonado	Secretary	40.00	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	$641,584	$721,374	$554,934	$-79,790
2023	$1,092,494	$552,703	$620,298	$539,791
2022	$284,314	$257,368	$87,874	$26,946
2021	$418,505	$342,854	$53,510	$75,651

CENTRO DE CUIDADO DIURNO ARRULLO MATERNAL INC