MARTINEZ EARLY CHILDHOOD CENTER

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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

1974

Legal Domicile

Principal Officer

MARSHALL COCKRAN

Phone

9252292000

Tax Period

2022-07-01 to 2023-06-30

MARTINEZ EARLY CHILDHOOD CENTER, founded in 1974, is a community nonprofit in the Human Services sector that reported $2.4M in total revenue in fiscal year 2022. Revenue surged 31% from the prior year, signaling strong growth momentum. The organization ran a surplus of $392K, a strong 17% operating margin.

Mission

TO PROVIDE CHILD CARE SERVICES FOR CHILDREN, AND ALLIED ACTIVITIES OF A SIMILAR NATURE FOR THE CHILDREN, THEIR FAMILIES AND THE COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $1,859,283 Revenue: $2,140,200

PRESCHOOL AND CHILD CARE PROGRAMS FOR CHILDREN FROM INFANTS AND OLDER. THE PROGRAM IS FUNDED PRIMARILY BY THE FEDERAL GOVERNMENT AND THE STATE OF CALIFORNIA. TOTAL DAYS OF ENROLLMENT FOR THE YEAR...

PRESCHOOL AND CHILD CARE PROGRAMS FOR CHILDREN FROM INFANTS AND OLDER. THE PROGRAM IS FUNDED PRIMARILY BY THE FEDERAL GOVERNMENT AND THE STATE OF CALIFORNIA. TOTAL DAYS OF ENROLLMENT FOR THE YEAR WERE 13,443.

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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 (2022)

Revenue Breakdown

Contributions & Grants $233,958

Program Service Revenue $2,140,200

Investment Income $227

Other Revenue $0

TOTAL REVENUE $2,374,385

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,488,749

Fundraising Expenses $13,418

Program Expenses $1,859,283

Other Expenses $493,748

TOTAL EXPENSES $1,982,497

Year-over-Year Comparison

	2022	2021	Change
Revenue	$2,374,385	$1,812,771	+0.3%
Expenses	$1,982,497	$1,708,841	+0.2%
Net Income	$391,888	$103,930	+2.8%

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

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

$140,772

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR JERRY KRAMER	VICE-PRESIDENT	0.50	Officer Director	$0	$0	$0
MARSHALL COCHRAN	PRESIDENT	0.80	Officer Director	$0	$0	$0
LYNDA KILDAY	SECRETARY	0.50	Officer Director	$0	$0	$0
BAMBI BARKER	TREASURER	2.50	Officer Director	$0	$0	$0
J CATHERINE ROOF	CHIEF FINANCIAL OFFICER	10.00	Officer Director	$0	$0	$0
LYNETTE TONEY	DIRECTOR	0.50	Director	$0	$0	$0
CASSANDRA CAMPBELL	EXECUTIVE DIRECTOR	40.00	Key Emp	$116,380	$24,392	$140,772

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	No data	No data	No data	No data
2023	$2,374,385	$1,982,497	$1,408,899	$391,888
2022	$1,812,771	$1,708,841	$965,592	$103,930
2021	$1,387,301	$1,281,165	$892,719	$106,136
2020	$1,424,595	$1,407,558	$740,989	$17,037
2019	$1,402,288	$1,403,517	$725,505	$-1,229
2018	$1,308,165	$1,320,493	$718,418	$-12,328