SMILES CHILDCARE (EIN 851538917) - 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

Principal Officer

SUNG JA AHN

Phone

7142832857

Tax Period

2024-01-01 to 2024-12-31

SMILES CHILDCARE, founded in 2020, is a small nonprofit in the Human Services sector that reported $378K in total revenue in fiscal year 2024. Revenue grew 20% year-over-year, indicating healthy expansion. Expenses of $331K left a modest 12% surplus.

Mission

THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO OPERATE A PRESCHOOL.

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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 $0

Program Service Revenue $377,726

Investment Income $24

Other Revenue $0

TOTAL REVENUE $377,750

Expense Breakdown

Grants Paid $0

Salaries & Benefits $180,772

Fundraising Expenses $0

Program Expenses $331,036

Other Expenses $150,264

TOTAL EXPENSES $331,036

Year-over-Year Comparison

	2024	2023	Change
Revenue	$377,750	$315,687	+0.2%
Expenses	$331,036	$272,545	+0.2%
Net Income	$46,714	$43,142	+0.1%

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

$20,000

Total Directors

$20,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SUNG JA AHN	CEO	40.00	Officer Director	$20,000	$0	$20,000
JOO REE LEE	SECRETARY AN	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	$377,750	$331,036	$172,618	$46,714
2023	$315,687	$272,545	$123,120	$43,142
2022	$249,863	$219,962	$27,275	$29,901

SMILES CHILDCARE