Open Arms Child Development Center (EIN 920169557) - 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

1999

Legal Domicile

Principal Officer

LINDA GRONEWOLD

Phone

9074559466

Tax Period

2024-07-01 to 2025-06-30

Open Arms Child Development Center, founded in 1999, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Revenue decreased 18% compared to the prior year. Expenses of $1.5M exceeded revenue, resulting in a 38% operating deficit.

Mission

To provide Early childhood care and developmentally appropriate education for children ages 6 weeks to 12 years of age.

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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 $146,686

Program Service Revenue $960,853

Investment Income $7,991

Other Revenue $967

TOTAL REVENUE $1,116,497

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,057,607

Fundraising Expenses $29,397

Program Expenses $1,293,583

Other Expenses $479,962

TOTAL EXPENSES $1,537,569

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,116,497	$1,359,736	-0.2%
Expenses	$1,537,569	$1,584,755	0.0%
Net Income	$-421,072	$-225,019	+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

$84,108

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LINDA GRONEWOLD	TREASURER	1.00	Officer Director	$0	$0	$0
ELLEN AXMEAR	SECRETARY	1.00	Officer Director	$0	$0	$0
HEATHER KOCH	PRESIDENT	1.00	Officer Director	$0	$0	$0
JENNIFER SHELTON	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
CRAIG ROBINSON	BOARD MEMBER	1.00	Director	$0	$0	$0
ELIA PETERSON	EXECUTIVE DIRECTOR	55.00	Officer	$84,108	$0	$84,108

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	$1,116,497	$1,537,569	$976,785	$-421,072
2024	No data	No data	No data	No data
2023	$1,961,719	$1,669,759	$1,619,469	$291,960
2022	$2,017,744	$2,061,365	$1,330,860	$-43,621
2021	$2,610,078	$2,215,779	$1,390,246	$394,299
2020	$2,271,583	$1,946,275	$1,281,492	$325,308
2019	$2,239,757	$2,173,631	$666,598	$66,126
2018	$2,128,214	$2,210,366	$616,796	$-82,152

Open Arms Child Development Center