Community Day Care & Enrichment Center

EIN: 810304886 501(c)(3)

Billings, MT

Total Revenue
$65,317
Total Expenses
$77,036
Total Assets
$22,566
Net Assets
$21,206
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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
1970
Legal Domicile
MT
Phone
4062450880
Tax Period
2018-07-01 to 2019-06-30

Community Day Care & Enrichment Center, founded in 1970, is a micro nonprofit that reported $65K in total revenue in fiscal year 2018. Revenue fell 68% from the prior year — a significant decline worth monitoring. Expenses of $77K exceeded revenue, resulting in a 18% operating deficit.

Mission

Pre-School, kindergarten and daycare facility for low income families.

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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%)

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Financial Overview (2018)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $54,557
Investment Income $3,365
Other Revenue $7,395
TOTAL REVENUE $65,317

Expense Breakdown

Grants Paid $0
Salaries & Benefits $46,315
Fundraising Expenses $0
Program Expenses $68,423
Other Expenses $30,721
TOTAL EXPENSES $77,036

Year-over-Year Comparison

2018 2017 Change
Revenue $65,317 $204,136 -0.7%
Expenses $77,036 $248,069 -0.7%
Net Income $-11,719 $-43,933 -0.7%
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

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Governance

Voting Members
4
Independent Members
4
Employees
12
Volunteers
9

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
4
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Breanna Rolandson Sec/Treas 2.00
Officer
$0 $0 $0
Susan Kuntz Sec/Treas 2.00
Officer
$0 $0 $0
Monica Voigt Vice President 2.00
Officer
$0 $0 $0
Whitney Jagelski President 2.00
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
2019 $65,317 $77,036 $22,566 $-11,719
2018 $204,136 $248,069 $183,203 $-43,933
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