CHILDREN'S CARE CORNER (EIN 820557761) - 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

2002

Legal Domicile

Principal Officer

KATE CALMUS

Phone

6057725137

Tax Period

2024-04-01 to 2025-03-31

CHILDREN'S CARE CORNER, founded in 2002, is a small nonprofit in the Human Services sector that reported $215K in total revenue in fiscal year 2017.

Mission

TO PROVIDE A LICENSED CHILD CARE CENTER FOR THE FAMILIES OF HOWARD, SOUTH DAKOTA.

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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 $180,420

Program Service Revenue $298,913

Investment Income $5,967

Other Revenue $9,835

TOTAL REVENUE $495,135

Expense Breakdown

Grants Paid $0

Salaries & Benefits $304,480

Fundraising Expenses $0

Program Expenses $394,200

Other Expenses $89,720

TOTAL EXPENSES $394,200

Year-over-Year Comparison

	2024	2023	Change
Revenue	$495,135	$325,477	+0.5%
Expenses	$394,200	$334,964	+0.2%
Net Income	$100,935	$-9,487	-11.6%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATE CALMUS	PRESIDENT	1.00	Officer Director	$0	$0	$0
JESSICA DAWSON	DIRECTOR	1.00	Director	$0	$0	$0
PETE HANSON	DIRECTOR	1.00	Director	$0	$0	$0
ROSLYN MENGEHAUSEN	DIRECTOR	1.00	Director	$0	$0	$0
TAMARA RUML	DIRECTOR	1.00	Director	$0	$0	$0
JAN TORKELSON	DIRECTOR	1.00	Director	$0	$0	$0
WYATT WALTER	VICE PRESIDE	1.00	Officer 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	$495,135	$394,200	$460,039	$100,935
2024	$325,477	$334,964	$356,087	$-9,487
2023	$268,241	$284,215	$364,449	$-15,974
2022	$337,947	$258,101	$382,964	$79,846
2021	$213,611	$179,002	$332,874	$34,609
2020	$179,776	$232,679	$267,936	$-52,903
2019	$226,895	$223,324	$321,373	$3,571
2018	$215,151	$220,217	$317,975	$-5,066

CHILDREN'S CARE CORNER