CHILD MANAGEMENT ASSOCIATES INC

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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

1980

Legal Domicile

Principal Officer

DEBBIE LOEFFELBEIN

Phone

8015661007

Tax Period

2023-10-01 to 2024-09-30

CHILD MANAGEMENT ASSOCIATES INC, founded in 1980, is a community nonprofit that reported $4.6M in total revenue in fiscal year 2023.

Mission

THE ORGANIZATION'S MISSION IS TO SUPPORT DAY CARE PROVIDERS IN SERVING NUTRITIOUS MEALS AS A SPONSOR FOR THE U.S. DEPARTMENT OF AGRICULTURE'S CHILD AND ADULT CARE FOOD PROGRAM.

Program Service Accomplishments

Program 1

Expenses: $4,231,963

DURING FISCAL YEAR 2024, OVER 4,500 CHILDREN PARTICIPATED WITH CHILD MANAGEMENT ASSOCIATES. CMA PROVIDED FEDERAL REIMBURSEMENT TO FAMILY DAYCARE HOME PROVIDERS FOR NUTRITIONALLY BASED MEAL AND SNACKS...

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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 $4,600,880

Program Service Revenue $0

Investment Income $13,698

Other Revenue $889

TOTAL REVENUE $4,615,467

Expense Breakdown

Grants Paid $4,231,963

Salaries & Benefits $252,574

Fundraising Expenses $0

Program Expenses $4,231,963

Other Expenses $110,677

TOTAL EXPENSES $4,595,214

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,615,467	$4,797,355	0.0%
Expenses	$4,595,214	$4,801,775	0.0%
Net Income	$20,253	$-4,420	-5.6%

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

$82,892

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEBBIE LOEFFELBEIN	EXECUTIVE DI	40.00	Officer	$75,860	$7,032	$82,892
GWEN BUTCHER	DIRECTOR	1.00	Director	$0	$0	$0
LUISA LONGI	DIRECTOR	1.00	Director	$0	$0	$0
CAROLYN MONTGOMERY	PRESIDENT	1.00	Officer Director	$0	$0	$0
DEAN REEDER	SECRETARY	1.00	Officer Director	$0	$0	$0
TIM SMART	DIRECTOR	1.00	Director	$0	$0	$0
DAVE TERRY	DIRECTOR	1.00	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	$4,615,467	$4,595,214	$479,881	$20,253
2023	$4,797,355	$4,801,775	$852,830	$-4,420
2022	$4,260,108	$4,260,440	$890,971	$-332
2021	$4,089,483	$4,094,719	$745,530	$-5,236
2020	$3,912,513	$3,873,008	$746,555	$39,505
2019	$3,660,536	$3,659,234	$656,640	$1,302
2018	$3,728,442	$3,726,646	$644,008	$1,796