THE LEARNING CIRCLE DAYCARE INC (EIN 850387625) - 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

1995

Legal Domicile

Principal Officer

JOHN SCOTT

Phone

5055989283

Tax Period

2024-01-01 to 2024-12-31

THE LEARNING CIRCLE DAYCARE INC, founded in 1995, is a community nonprofit in the Human Services sector that reported $1.3M in total revenue in fiscal year 2024. Revenue surged 31% from the prior year, signaling strong growth momentum. Expenses of $1.1M left a modest 13% surplus.

Mission

CHILD CARE AND EDUCATION.

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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 $83,769

Program Service Revenue $1,193,182

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,276,951

Expense Breakdown

Grants Paid $0

Salaries & Benefits $671,606

Fundraising Expenses $0

Program Expenses $1,115,240

Other Expenses $443,634

TOTAL EXPENSES $1,115,240

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,276,951	$971,352	+0.3%
Expenses	$1,115,240	$958,719	+0.2%
Net Income	$161,711	$12,633	+11.8%

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
BILL KARLIN	TREASUER	N/A	Officer Director	$0	$0	$0
ELIZABETH LEE	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
JEANNE PALMER	DIRECTOR	N/A	Director	$0	$0	$0
DONNA SCOTT	SECRETARY	N/A	Officer Director	$0	$0	$0
JOHN SCOTT	PRESIDENT	N/A	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	$1,276,951	$1,115,240	$842,149	$161,711
2023	$971,352	$958,719	$683,959	$12,633
2022	$826,426	$713,590	$680,479	$112,836
2021	$802,572	$658,059	$544,682	$144,513
2020	$533,919	$526,634	$377,669	$7,285
2019	$477,602	$482,348	$312,390	$-4,746
2018	$557,410	$473,923	$318,099	$83,487

THE LEARNING CIRCLE DAYCARE INC