ST JOHNS LUTHERAN CHILD CARE CENTER (EIN 710702159) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

MICHELE LAYNE

Phone

4794433620

Tax Period

2024-01-01 to 2024-12-31

ST JOHNS LUTHERAN CHILD CARE CENTER, founded in 1991, is a small nonprofit that reported $407K in total revenue in fiscal year 2024. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $512K exceeded revenue, resulting in a 26% operating deficit.

Mission

WE BELIEVE THAT CHILDREN ARE A PRECIOUS GIFT FROM GOD AND UNDERSTAND THE IMPORTANCE OF THE FIRST FEW DELICATE YEARS OF THEIR LIVES. OUR STAFF VALUES THE RELATIONSHIP WITH EACH AND EVERY PARENT AND ARE THRILLED TO PARTNER WITH YOU IN YOUR CHILDS LEARNING.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $407,164

Investment Income $15

Other Revenue $0

TOTAL REVENUE $407,179

Expense Breakdown

Grants Paid $0

Salaries & Benefits $375,787

Fundraising Expenses $0

Program Expenses $463,358

Other Expenses $136,615

TOTAL EXPENSES $512,402

Year-over-Year Comparison

	2024	2023	Change
Revenue	$407,179	$545,519	-0.3%
Expenses	$512,402	$466,136	+0.1%
Net Income	$-105,223	$79,383	-2.3%

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

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

$51,581

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELE LAYNE	DIRECTOR	40.00	Director	$51,581	$0	$51,581
LINDA HERRMANN	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
NINA HUBBARD	ADVISOR	5.00	Director	$0	$0	$0
LINDSAY PARKER	TREASURER	1.00	Officer Director	$0	$0	$0
RICHARD SCHULTZ	PRESIDENT	1.00	Officer Director	$0	$0	$0
LAURA WILLIAMS	SECRETARY	1.00	Officer Director	$0	$0	$0
PASTOR JD ZISCHKE	ADVISOR	20.00	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	$407,179	$512,402	$153,700	$-105,223

ST JOHNS LUTHERAN CHILD CARE CENTER