REYNOLDS COUNTY DAY CENTER (EIN 842631143) - 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

2019

Legal Domicile

Principal Officer

KELSINA EMERY

Tax Period

2024-01-01 to 2024-12-31

REYNOLDS COUNTY DAY CENTER, founded in 2019, is a small nonprofit in the Education sector that reported $312K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $362K exceeded revenue, resulting in a 16% operating deficit.

Mission

TO SERVE THE DAYCARE NEEDS OF ADULTS AND CHILDREN OF REYNOLDS COUNTY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $137,419

Program Service Revenue $160,801

Investment Income $13,601

Other Revenue $0

TOTAL REVENUE $311,821

Expense Breakdown

Grants Paid $0

Salaries & Benefits $277,556

Fundraising Expenses $4,423

Program Expenses $304,030

Other Expenses $84,384

TOTAL EXPENSES $361,940

Year-over-Year Comparison

	2024	2023	Change
Revenue	$311,821	$411,938	-0.2%
Expenses	$361,940	$360,116	+0.0%
Net Income	$-50,119	$51,822	-2.0%

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
KAREN WHITE	MEMBER	001.00	Director	$0	$0	$0
ANNE FRANCIONI	VICE PRESIDENT	003.00	Officer Director	$0	$0	$0
CHRISTY ROBERTS	TREASURER	003.00	Officer Director	$0	$0	$0
HEATHER RHEA	SECRETARY	003.00	Officer Director	$0	$0	$0
LACEY BRAWLEY	MEMBER	001.00	Director	$0	$0	$0
CAROL BOUMA	MEMBER	001.00	Director	$0	$0	$0
ROBIN HEDRICK	MEMBER	001.00	Director	$0	$0	$0
TIFFANY DEMENT	MEMBER	001.00	Director	$0	$0	$0
JEANINE DELONG	MEMBER	001.00	Director	$0	$0	$0
KELSINA EMERY	PRESIDENT	003.00	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
2024	$311,821	$361,940	$692,591	$-50,119
2023	$411,938	$360,116	$745,795	$51,822
2022	$580,097	$227,756	$689,127	$352,341
2021	$182,985	$60,190	$332,344	$122,795
2020	$215,000	$8,327	$206,673	$206,673

REYNOLDS COUNTY DAY CENTER