ORCAS DAYCARE ASSOCIATION (EIN 911510335) - 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

1991

Legal Domicile

Principal Officer

REGAN VAUGHN

Phone

3603762484

Tax Period

2023-01-01 to 2023-12-31

ORCAS DAYCARE ASSOCIATION, founded in 1991, is a community nonprofit in the Human Services sector that reported $1.4M in total revenue in fiscal year 2023. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $259K, a strong 19% operating margin.

Mission

To provide safe,affordable, high quality, consistent child care and preschool while supporting Orcas Island families

🔒

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 (2023)

Revenue Breakdown

Contributions & Grants $284,069

Program Service Revenue $1,105,190

Investment Income $2,110

Other Revenue $-626

TOTAL REVENUE $1,390,743

Expense Breakdown

Grants Paid $0

Salaries & Benefits $869,073

Fundraising Expenses $0

Program Expenses $1,110,194

Other Expenses $263,057

TOTAL EXPENSES $1,132,130

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,390,743	$1,214,194	+0.1%
Expenses	$1,132,130	$1,072,567	+0.1%
Net Income	$258,613	$141,627	+0.8%

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

Total Directors

$118,550

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMANDA CAPS	MEMBER	1	Director	$0	$0	$0
AMBER PAULSEN	EXECUTIVE DIRECTOR	40	Director	$118,550	$0	$118,550
REGAN VAUGHN	PRESIDENT	1	Officer Director	$0	$0	$0
MICHELLE SALIERNO	TREASURER	1	Officer Director	$0	$0	$0
RENEE RACIK	SECRETARY	1	Officer Director	$0	$0	$0
KATHRYN MOORE	VICE PRESIDENT	1	Officer Director	$0	$0	$0
PATRICK LEARY	MEMBER	1	Director	$0	$0	$0
BETSY WILSON	MEMBER	1	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	No data	No data	No data	No data
2023	$1,390,743	$1,132,130	$1,494,225	$258,613
2022	$1,214,194	$1,072,567	$1,248,291	$141,627
2021	$1,250,482	$930,836	$1,110,750	$319,646
2020	$650,536	$717,356	$373,277	$-66,820
2019	$661,081	$685,423	$303,505	$-24,342
2018	$636,565	$659,086	$339,322	$-22,521

ORCAS DAYCARE ASSOCIATION