JUST NORTH CHRISTIAN CHILDCARE

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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

2023

Legal Domicile

Principal Officer

LAUREEN JENNY

Phone

6146208371

Tax Period

2024-01-01 to 2024-12-31

JUST NORTH CHRISTIAN CHILDCARE, founded in 2023, is a small nonprofit in the Human Services sector that reported $381K in total revenue in fiscal year 2024. Expenses of $345K left a modest 9% surplus.

Mission

JUST NORTH CHRISTIAN CHILDCARE CELEBRATES THE UNIQUESNESS OF EACH CHILD AS A CREATION OF GOD AND STRIVES TO HELP CHILDREN KNOW AND FEEL THAT GOD LOVES AND CARES FOR THEM. THIS IS RE-ENFORCED THROUGH A NURTURING ENVIRONMENT THAT CONTINUALLY SEEKS TO MEET THE INTELLECTUAL, PHYSICAL, EMOTIONAL, SOCIAL AND SPIRITUAL NEES OF THE CHILD.

Program Service Accomplishments

Program 1

Expenses: $300,380 Revenue: $346,795

PROVIDED CHILDCARE SERVICES THROUGHOUT THE 2024 YEAR USING THE ORGANIZATION MISSION GUIDELINES. UPDATED PLAYGROUND SURFACE AND SHADE TO ENHANCE COMFORT AND SAFETY OF CHILDCREN AND MET ALL LICENSING...

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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 $24,600

Program Service Revenue $346,795

Investment Income $10,027

Other Revenue $0

TOTAL REVENUE $381,422

Expense Breakdown

Grants Paid $0

Salaries & Benefits $281,196

Fundraising Expenses $0

Program Expenses $300,380

Other Expenses $64,136

TOTAL EXPENSES $345,332

Year-over-Year Comparison

	2024	2023	Change
Revenue	$381,422	N/A	N/A
Expenses	$345,332	N/A	N/A
Net Income	$36,090	N/A	N/A

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

$81,891

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
REBECCA WAGNER	CHILDCARE DI	40.00	Director	$58,505	$23,246	$81,751
LAUREEN JENNY	BOARD PRESID	0.25	Director	$140	$0	$140
DAVID ADKINS	BOARD TRUSTE	1.00	Director	$0	$0	$0
LAWRENCE FISHER	BOARD TRUSTE	1.00	Director	$0	$0	$0
LAURA GAINES	BOARD TRUSTE	1.00	Director	$0	$0	$0
SUE LOUGHRIN	TREASURER	1.00	Director	$0	$0	$0
SANDRA FLENNER	SECRETARY	3.00	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
2024	$381,422	$345,332	$311,982	$36,090