Sapphire Early Learning Center (EIN 851223587) - 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

2020

Principal Officer

Julie Ludington

Phone

4066252660

Tax Period

2025-01-01 to 2025-12-31

Sapphire Early Learning Center, founded in 2020, is a small nonprofit in the Education sector that reported $451K in total revenue in fiscal year 2025. Revenue decreased 9% compared to the prior year. Expenses of $560K exceeded revenue, resulting in a 24% operating deficit.

Mission

The primary purpose of the organization is to provide early childhood education and childcare for the children of Stevensville, MT and the Bitterroot Valley.

🔒

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 (2025)

Revenue Breakdown

Contributions & Grants $162,156

Program Service Revenue $288,768

Investment Income $4

Other Revenue $0

TOTAL REVENUE $450,928

Expense Breakdown

Grants Paid $0

Salaries & Benefits $409,587

Fundraising Expenses $62

Program Expenses $483,827

Other Expenses $150,156

TOTAL EXPENSES $559,743

Year-over-Year Comparison

	2025	2024	Change
Revenue	$450,928	$497,778	-0.1%
Expenses	$559,743	$481,338	+0.2%
Net Income	$-108,815	$16,440	-7.6%

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

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

$40,318

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KELSEY MAHAN	Executive Dir.	40.00	Officer	$25,962	$0	$25,962
CHERYL KUSHNER	PRIOR EXECUTIVE	40.00	Officer	$14,003	$353	$14,356
FRED DOUTHIT	Director	4.00	Director	$0	$0	$0
TIM WOOD	Director	0.20	Director	$0	$0	$0
Julie Ludington	CHAIR	2.00	Officer Director	$0	$0	$0
ANGELA HAUGO	Director	0.50	Director	$0	$0	$0
JAMIE DEVLIN	Director	8.00	Director	$0	$0	$0
CHANDRA GUM	Director	0.50	Director	$0	$0	$0
SETH LEYPOLDT	Director	0.50	Director	$0	$0	$0
JOY BACHHUBER	Director	0.50	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	$450,928	$559,743	$22,389	$-108,815
2024	$497,778	$481,338	$33,475	$16,440
2023	$425,038	$420,043	$23,902	$4,995
2022	$352,941	$382,642	$16,436	$-29,701

Sapphire Early Learning Center