KIDS UNDER CONSTRUCTION INC (EIN 850425087) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1994

Legal Domicile

Principal Officer

KAREN SHIELDS

Phone

5052934448

Tax Period

2024-07-01 to 2025-06-30

KIDS UNDER CONSTRUCTION INC, founded in 1994, is a small nonprofit in the Human Services sector that reported $668K in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion. The organization ran a surplus of $141K, a strong 21% operating margin.

Mission

PROVIDE PRE-SCHOOL AND DAY CARE SERVICES

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $68,736

Program Service Revenue $579,235

Investment Income $20,387

Other Revenue $0

TOTAL REVENUE $668,358

Expense Breakdown

Grants Paid $0

Salaries & Benefits $393,990

Fundraising Expenses $0

Program Expenses $477,232

Other Expenses $133,391

TOTAL EXPENSES $527,381

Year-over-Year Comparison

	2024	2023	Change
Revenue	$668,358	$585,505	+0.1%
Expenses	$527,381	$524,610	+0.0%
Net Income	$140,977	$60,895	+1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$14,840

Total Directors

$14,840

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KAREN SHIELDS	EXECUTIVE DIRECTOR	40.00		$56,771	$0	$56,771
SAMANTHA DAVIS	ADMINISTRATIVE ASSISTANT	30.00		$34,049	$0	$34,049
KRISTY TOWNSEND	Secretary	5.00	Officer Director	$0	$0	$14,615
ROBERT HUNTSMAN	President	5.00	Officer Director	$225	$0	$225
LARRY SUZUKI	Vice President	5.00	Officer Director	$0	$0	$0
LINDA COBLE	Director	5.00	Director	$0	$0	$0
ROGER COBLE	Director	5.00	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
2025	$668,358	$527,381	$687,186	$140,977
2024	$585,505	$524,610	$543,176	$60,895
2023	$515,495	$569,951	$481,040	$-54,456
2022	$865,315	$497,516	$535,135	$367,799
2021	$369,636	$359,361	$232,989	$10,275
2020	$389,172	$475,035	$241,114	$-85,863
2019	$460,898	$491,828	$252,510	$-30,930

KIDS UNDER CONSTRUCTION INC