BROWN COUNTY EARLY LEARNING CENTER NFP (EIN 851452571) - 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

2020

Legal Domicile

Principal Officer

DANIEL S TEEFEY

Phone

2177734411

Tax Period

2023-01-01 to 2023-12-31

BROWN COUNTY EARLY LEARNING CENTER NFP, founded in 2020, is a small nonprofit in the Education sector that reported $194K in total revenue in fiscal year 2023. Revenue fell 38% from the prior year — a significant decline worth monitoring. Expenses of $229K exceeded revenue, resulting in a 18% operating deficit.

Mission

ORGANIZED FOR EDUCATIONAL PURPOSES AND OPERATES AN EARLY LEARNING CENTER IN MOUNT STERLING, ILLINOIS THROUGH A MANAGEMENT SERVICES AGREEMENT WITH THE YMCA OF WEST CENTRAL ILLINOIS. THIS ENTITY FINANCIALLY SUBSIDIZES THE OPERATION OF THE EARLY LEARNING CENTER TO ENSURE THAT ITS EARLY LEARNING SERVICES ARE MADE AVAILABLE TO AS MANY MEMBERS OF THE BROWN COUNTY COMMUNITY AS POSSIBLE.

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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 (2023)

Revenue Breakdown

Contributions & Grants $193,860

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $193,860

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $229,095

Other Expenses $229,095

TOTAL EXPENSES $229,095

Year-over-Year Comparison

	2023	2022	Change
Revenue	$193,860	$313,219	-0.4%
Expenses	$229,095	$308,573	-0.3%
Net Income	$-35,235	$4,646	-8.6%

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

N/A

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEAN C BUCKLEY	SECRETARY/TR	0.50	Officer Director	$0	$0	$0
DANIEL S TEEFEY	PRESIDENT	1.00	Officer Director	$0	$0	$0
JAMES W TRACY	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$193,860	$229,095	$147,370	$-35,235
2022	$313,219	$308,573	$182,605	$4,646
2021	$325,696	$342,174	$177,959	$-16,478
2020	$250,000	$55,563	$194,437	$194,437

BROWN COUNTY EARLY LEARNING CENTER NFP