KIDS AND COMPANY OF LINN COUNTY (EIN 930687438) - 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

1977

Legal Domicile

Principal Officer

STEPHANY KOEHNE

Phone

5414511581

Tax Period

2023-01-01 to 2023-12-31

KIDS AND COMPANY OF LINN COUNTY, founded in 1977, is a community nonprofit in the Education sector that reported $9.4M in total revenue in fiscal year 2023. Revenue grew 19% year-over-year, indicating healthy expansion.

Mission

PROVIDE COMPREHENSIVE PRESCHOOL PROGRAM THAT ENHANCES CHILDREN'S DEVLOPMENT & SUPPORTS FAMILIES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $9,403,795

Program Service Revenue $0

Investment Income $350

Other Revenue $15,109

TOTAL REVENUE $9,419,254

Expense Breakdown

Grants Paid $1,000

Salaries & Benefits $7,436,698

Fundraising Expenses $0

Program Expenses $8,504,434

Other Expenses $1,753,045

TOTAL EXPENSES $9,190,743

Year-over-Year Comparison

	2023	2022	Change
Revenue	$9,419,254	$7,947,985	+0.2%
Expenses	$9,190,743	$7,762,101	+0.2%
Net Income	$228,511	$185,884	+0.2%

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

171

Volunteers

174

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

$214,552

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAT SMITH	PRESIDENT	1.00	Officer Director	$0	$0	$0
JEFF KERSHAW	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
KAY SMITH	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
DON ANDREWS	MEMBER	1.00	Director	$0	$0	$0
JENNIFER MELTZER	MEMBER	1.00	Director	$0	$0	$0
ANGELA PASSMORE	MEMBER	1.00	Director	$0	$0	$0
TORY ULREY	MEMBER	1.00	Director	$0	$0	$0
TORY WATSON	MEMBER	1.00	Director	$0	$0	$0
STEPHANY KOEHNE	EXECUTIVE DIRECTOR	40.00	Officer	$111,716	$15,591	$127,307
KERRI GODINEZ	FINANCE COORDINATOR	40.00	Officer	$72,530	$14,715	$87,245

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	$9,419,254	$9,190,743	$5,328,039	$228,511
2022	$7,947,985	$7,762,101	$4,622,936	$185,884
2021	$7,912,691	$7,919,501	$4,383,179	$-6,810
2020	$6,547,512	$6,552,299	$4,383,196	$-4,787
2019	$7,434,856	$7,036,507	$4,331,219	$398,349
2018	$6,777,639	$6,500,623	$4,393,576	$277,016

KIDS AND COMPANY OF LINN COUNTY