MOUNTAIN VIEW FAMILY DEVELOPMENT

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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

2000

Legal Domicile

Principal Officer

ROBERT F MAJCHEREK CFO

Phone

9093579377

Tax Period

2024-01-01 to 2024-12-31

MOUNTAIN VIEW FAMILY DEVELOPMENT, founded in 2000, is a small nonprofit in the Recreation & Sports sector that reported $737K in total revenue in fiscal year 2024. Revenue decreased 15% compared to the prior year.

Mission

THE PURPOSE OF THIS ORGANIZATION IS TO BE OF SERVICE TO THE COMMUNITY IN EDUCATION, JOB TRAINING, ECONOMIC DEVELOPMENT, AND COUNSELING. WE OPERATE AN EARLY CHILDHOOD CENTER AND PROVIDE OTHER RESOURCES TO THE LOCAL COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $636,268 Revenue: $691,245

OPERATION OF A PRESCHOOL THROUGH KINDERGARTEN EARLY EDUCATION PROGRAM. PROGRAM SERVES APPROXIMATELY 60 CHILDREN AGES 2 YEAR OLD THROUGH 6 YEARS OLD, AND ALSO PROVIDES OFF-TRACK PROGRAMS TO ELEMENTARY STUDENTS UP TO 11 YEARS OLD. PROGRAM RUNS YEAR-ROUND MONDAY THROUGH FRIDAY 6AM UNTIL 6PM. PROGRAM IS SUPPORTED THROUGH WEEKLY FEES AND ALSO THROUGH TRANSITIONAL ASSISTANCE DEPARTMENT CONTRACTS AND SAN BERNARDINO COUNTY SUPERINTENDENT OF SCHOOLS CONTRACTS.

Program 2

Expenses: $46,099 Revenue: $45,511

THROUGH OUR PRESCHOOL OPERATIONS, PROVIDE BREAKFAST, LUNCH AND AFTERNOON SNACK TO ALL CHILDREN ENROLLED IN OUR PRESCHOOL THROUGH KINDERGARTEN PROGRAM, INCLUDING SCHOOL-AGED CHILDREN WHO ARE ATTENDING AFTER SCHOOL OR OFF-TRACK. PARTIAL REIMBURSEMENT IS THROUGH A CONTRACT WITH THE STATE OF CALIFORNIA DEPARTMENT OF EDUCATION CHILD AND ADULT FOOD PROGRAM.

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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 $20,022

Program Service Revenue $671,221

Investment Income $2

Other Revenue $45,511

TOTAL REVENUE $736,756

Expense Breakdown

Grants Paid $0

Salaries & Benefits $506,263

Fundraising Expenses $0

Program Expenses $682,367

Other Expenses $234,994

TOTAL EXPENSES $741,257

Year-over-Year Comparison

	2024	2023	Change
Revenue	$736,756	$867,313	-0.2%
Expenses	$741,257	$925,529	-0.2%
Net Income	$-4,501	$-58,216	-0.9%

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

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

$56,700

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATHAN WILLIAMS	PRESIDENT	10.00	Officer	$0	$0	$56,700
ROBERT F MAJCHEREK	TREASURER	5.00	Officer	$0	$0	$0
RICHARD A HUGHES	SECRETARY	1.00	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	No data	No data	No data	No data
2024	$736,756	$741,257	$11,313	$-4,501
2023	$867,313	$925,529	$3,540	$-58,216
2022	$860,631	$1,094,187	$36,803	$-233,556
2021	$947,059	$721,520	$93,284	$225,539
2020	$720,697	$730,500	$33,490	$-9,803
2019	$937,033	$961,452	$48,260	$-24,419
2018	$947,750	$914,633	$44,236	$33,117