Stepping Stones Learning Center (EIN 823070865) - 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

Tax Period

2022-01-01 to 2022-12-31

Stepping Stones Learning Center, founded in 2017, is a small nonprofit that reported $176K in total revenue in fiscal year 2022. Revenue fell 52% from the prior year — a significant decline worth monitoring. Expenses of $219K exceeded revenue, resulting in a 25% operating deficit.

Mission

Stepping Stones Learning Center is a childcare and learning facility dedicated to the physical, social, emotional, cognitive and personal development of children that promotes learning by play.

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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 (2022)

Revenue Breakdown

Contributions & Grants $124,568

Program Service Revenue $49,465

Investment Income $-1,806

Other Revenue $3,728

TOTAL REVENUE $175,955

Expense Breakdown

Grants Paid $4,713

Salaries & Benefits $140,232

Fundraising Expenses $0

Program Expenses $213,646

Other Expenses $74,170

TOTAL EXPENSES $219,115

Year-over-Year Comparison

	2022	2021	Change
Revenue	$175,955	$369,428	-0.5%
Expenses	$219,115	$409,118	-0.5%
Net Income	$-43,160	$-39,690	+0.1%

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
Sara Ellis-Sanborn	Treasurersecretary	5.00	Officer	$0	$0	$0
Edmore Mangena	President	5.00	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
2022	$175,955	$219,115	No data	$-43,160
2021	$369,428	$409,118	$55,290	$-39,690
2020	$422,707	$390,957	$82,131	$31,750
2019	$316,281	$303,616	$49,661	$12,665
2018	$282,522	$263,807	$36,996	$18,715

Stepping Stones Learning Center