HAPPY FACTORY INC (EIN 870578172) - 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

Principal Officer

DONNA W COOLEY

Phone

4355868352

Tax Period

2025-01-01 to 2025-12-31

HAPPY FACTORY INC is a small nonprofit in the Human Services sector that reported $105K in total revenue in fiscal year 2025. Revenue fell 31% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $65K, a strong 62% operating margin.

Mission

CONSTRUCT AND DELIVER TOYS TO CHILDREN'S HOSPITALS, ORPHANAGES AND OTHER LOCATIONS AROUND THE WORLD.

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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 (2025)

Revenue Breakdown

Contributions & Grants $40,855

Program Service Revenue $36,330

Investment Income $27,755

Other Revenue $559

TOTAL REVENUE $105,499

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $39,545

Other Expenses $40,429

TOTAL EXPENSES $40,429

Year-over-Year Comparison

	2025	2024	Change
Revenue	$105,499	$153,596	-0.3%
Expenses	$40,429	$57,822	-0.3%
Net Income	$65,070	$95,774	-0.3%

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

N/A

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
KRIS COOLEY	TRUSTEE	N/A	Director	$0	$0	$0
ROBERT S COX	TRUSTEE	N/A	Director	$0	$0	$0
TIM DWYER	TRUSTEE	N/A	Director	$0	$0	$0
DAVID GRANT JR	TRUSTEE	N/A	Director	$0	$0	$0
AMANDA MESSER	TRUSTEE	N/A	Director	$0	$0	$0
NEAL SMITH	TRUSTEE	N/A	Director	$0	$0	$0
ZURL THORNOCK	TRUSTEE	N/A	Director	$0	$0	$0
DONNA W COOLEY	EXECUTIVE DI	N/A	Officer	$0	$0	$0
PAUL COZZENS	PRESIDENT/CE	N/A	Officer	$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	$105,499	$40,429	$813,590	$65,070
2024	$153,596	$57,822	$748,390	$95,774
2023	$98,845	$62,389	$645,010	$36,456
2022	$85,302	$66,951	$609,128	$18,351
2021	$81,468	$39,277	$585,825	$42,191
2020	$64,362	$44,951	$543,695	$19,411
2019	$84,621	$63,182	$523,726	$21,439
2018	$98,142	$71,303	$502,287	$26,839

HAPPY FACTORY INC