PUMC EARLY LEARNING CENTER (EIN 812873850) - 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

2017

Legal Domicile

Principal Officer

Jessica Downey

Phone

5087467063

Tax Period

2025-01-01 to 2025-12-31

PUMC EARLY LEARNING CENTER, founded in 2017, is a small nonprofit in the Human Services sector that reported $822K in total revenue in fiscal year 2025. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $787K left a modest 4% surplus.

Mission

Child Care Center

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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 (2025)

Revenue Breakdown

Contributions & Grants $56,800

Program Service Revenue $765,458

Investment Income $0

Other Revenue $0

TOTAL REVENUE $822,258

Expense Breakdown

Grants Paid $0

Salaries & Benefits $644,195

Fundraising Expenses $0

Program Expenses $31,560

Other Expenses $142,945

TOTAL EXPENSES $787,140

Year-over-Year Comparison

	2025	2024	Change
Revenue	$822,258	$721,527	+0.1%
Expenses	$787,140	$706,645	+0.1%
Net Income	$35,118	$14,882	+1.4%

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

$6,750

Total Directors

$102,795

Key Employees

$96,045

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John G Machado	Treasurer Trustee	8.00	Officer Director	$6,750	$0	$6,750
Jessica M Downey	Executive Director Trustee	40.00	Director Key Emp	$96,045	$0	$96,045
Anita Rocheteau	Trustee	2.00	Director	$0	$0	$0
Timothy Walt	President Trustee	32.00	Director	$0	$0	$0
Stanley Cushing	Trustee	2.00	Director	$0	$0	$0
Jessica Mullin	Trustee	2.00	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
2025	$822,258	$787,140	$84,450	$35,118
2024	$721,527	$706,645	$49,332	$14,882
2023	$701,391	$722,844	$34,450	$-21,453
2022	$615,860	$610,386	$55,903	$5,474
2021	$482,139	$470,989	$50,429	$11,150
2020	$340,245	$334,861	$39,279	$5,384

PUMC EARLY LEARNING CENTER