FRASER CREATIVE LEARNING CENTER AND DAY CARE (EIN 742044170) - 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

1978

Principal Officer

KAJSA ANDERSON

Phone

9707265681

Tax Period

2018-07-01 to 2019-06-30

FRASER CREATIVE LEARNING CENTER AND DAY CARE, founded in 1978, is a micro nonprofit that reported $44K in total revenue in fiscal year 2018. Revenue fell 73% from the prior year — a significant decline worth monitoring. Expenses of $219K exceeded revenue, resulting in a 392% operating deficit.

Mission

TO PROVIDE DAYCARE FOR PRE-SCHOOL CHILDREN IN GRAND COUNTY, COLORADO

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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 (2018)

Revenue Breakdown

Contributions & Grants $8,020

Program Service Revenue $24,340

Investment Income $219

Other Revenue $11,880

TOTAL REVENUE $44,459

Expense Breakdown

Grants Paid $0

Salaries & Benefits $26,814

Fundraising Expenses $0

Program Expenses $218,117

Other Expenses $191,921

TOTAL EXPENSES $218,735

Year-over-Year Comparison

	2018	2017	Change
Revenue	$44,459	$167,302	-0.7%
Expenses	$218,735	$196,898	+0.1%
Net Income	$-174,276	$-29,596	+4.9%

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

N/A

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MEGAN WAYMIRE	PRESIDENT	5.00	Officer Director	$0	$0	$0
KAJSA ANDERSON	TREASURER	5.00	Director	$0	$0	$0
SARAH HERSHFELT	SECRETARY	5.00	Officer Director	$0	$0	$0
JENNIFER CORWIN	BOARD MEMBER	5.00	Officer Director	$0	$0	$0
THOMAS MCDONALD	BOARD MEMBER	5.00	Director	$0	$0	$0
JENNIFER HALL	BOARD MEMBER	5.00	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
2019	$44,459	$218,735	No data	$-174,276
2018	$167,302	$196,898	$185,710	$-29,596

FRASER CREATIVE LEARNING CENTER AND DAY CARE