KID CENTRAL

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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

2018

Legal Domicile

Principal Officer

MICHAELLA McCREA

Phone

5038370169

Tax Period

2025-01-01 to 2025-12-31

KID CENTRAL, founded in 2018, is a small nonprofit in the Education sector that reported $522K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. Expenses of $496K left a modest 5% surplus.

Mission

OUR MISSION IS TO PROVIDE QUALITY AND SAFE CHILDCARE FOR THE FAMILIES IN OUR COMMUNITY AND PROVIDE OUR YOUNGEST LEARNERS WITH A POSITIVE START TO THEIR EDUCATION JOURNEY.

Program Service Accomplishments

Program 1

Expenses: $493,936

PROVIDE DAYCARE SERVICES AND PRESCHOOL EXPERIENCES SO PARENTS ARE ABLE TO WORK

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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 $9,290

Program Service Revenue $511,304

Investment Income $17

Other Revenue $1,740

TOTAL REVENUE $522,351

Expense Breakdown

Grants Paid $0

Salaries & Benefits $393,602

Fundraising Expenses $0

Program Expenses $493,936

Other Expenses $102,865

TOTAL EXPENSES $496,467

Year-over-Year Comparison

	2025	2024	Change
Revenue	$522,351	$583,695	-0.1%
Expenses	$496,467	$574,173	-0.1%
Net Income	$25,884	$9,522	+1.7%

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

Governance

Voting Members

N/A

Independent Members

N/A

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

Total Directors

$77,130

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIRA RIGGEN	INTERIM DIRECTOR	40.0	Director	$29,681	$0	$29,681
CINDY CARVER	INTERIM DIRECTOR	40.0	Director	$25,849	$0	$25,849
BRIE DUNN	EXECUTIVE DIRECTOR	40.0	Director	$21,600	$0	$21,600
AUSTIN ANDERSON	TRUSTEE	1.0	Director	$0	$0	$0
JESSAKA KEEN	SECRETARY	1.0	Director	$0	$0	$0
MICHAELLA MCCREA	TREASURER	3.0	Officer	$0	$0	$0
JILLIAN COLEMAN	PRESIDENT	3.0	Officer	$0	$0	$0
KALEY ADAMS	SECRETARY	1.0	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
2025	$522,351	$496,467	$48,262	$25,884
2024	No data	No data	No data	No data
2023	$570,996	$560,821	$12,182	$10,175
2022	$557,951	$652,306	$2,007	$-94,355
2021	$376,411	$357,111	$96,362	$19,300
2020	$274,953	$200,521	$77,062	$74,432