LONGVIEW CHILD DEVELOPMENT CENTER

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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

1989

Legal Domicile

Principal Officer

AMBER FLARITY

Phone

9037583861

Tax Period

2023-09-01 to 2024-08-31

LONGVIEW CHILD DEVELOPMENT CENTER, founded in 1989, is a small nonprofit in the Human Services sector that reported $477K in total revenue in fiscal year 2023. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $630K exceeded revenue, resulting in a 32% operating deficit.

Mission

DAYCARE FOR LOW INCOME FAMILIES WITH PRESCHOOL CHILDREN

Program Service Accomplishments

Program 1

Expenses: $479,273 Revenue: $265,471

SERVED INCOME ELIGIBLE FAMILIES BY PROVIDING EDUCATIONAL OPPORTUNITIES AND QUALITY CHILD CARE IN A SAFE, LOVING ENVIRONMENT FOR MORE THAN 40 YEARS. THE ORGANIZATION PROVIDED DAYCARE FOR CHILDREN 12 MONTHS AND UP AS WELL AS AN AFTER SCHOOL PROGRAM FOR SCHOOL AGE CHILDREN. 129 STUDENTS WERE ENROLLED DURING FY 2024.

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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 $186,193

Program Service Revenue $265,471

Investment Income $18,836

Other Revenue $6,862

TOTAL REVENUE $477,362

Expense Breakdown

Grants Paid $0

Salaries & Benefits $465,043

Fundraising Expenses $0

Program Expenses $479,273

Other Expenses $164,477

TOTAL EXPENSES $629,520

Year-over-Year Comparison

	2023	2022	Change
Revenue	$477,362	$921,476	-0.5%
Expenses	$629,520	$595,612	+0.1%
Net Income	$-152,158	$325,864	-1.5%

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

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

$56,387

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMBER FLARITY	EXECUTIVE DI	40.00	Officer	$56,387	$0	$56,387
ERIN BEAMER	DIRECTOR	N/A	Director	$0	$0	$0
CHELSEA CACE	SECRETARY	N/A	Officer Director	$0	$0	$0
LEZLI CHAPPELL	DIRECTOR	N/A	Director	$0	$0	$0
DORRIE DELAND	PRESIDENT	N/A	Officer Director	$0	$0	$0
SUSAN ELMS	TREASURER	N/A	Officer Director	$0	$0	$0
ELAINE KOHL	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
ELISABETH MOBLEY	DIRECTOR	N/A	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
2025	No data	No data	No data	No data
2024	$477,362	$629,520	$624,801	$-152,158
2023	$921,476	$595,612	$769,453	$325,864
2023	$921,476	$588,926	$782,898	$332,550
2022	$542,957	$489,620	$487,021	$53,337
2022	$496,369	$482,000	$453,521	$14,369
2021	$467,796	$387,683	$422,987	$80,113
2020	$358,051	$398,921	$309,679	$-40,870
2019	$589,113	$621,806	$382,349	$-32,693
2018	$602,381	$604,549	$399,858	$-2,168