YESTERDAY'S CHILDRENINC

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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

GEORGE LAMBERT

Phone

2076673028

Tax Period

2024-07-01 to 2025-06-30

YESTERDAY'S CHILDRENINC, founded in 1980, is a community nonprofit in the Human Services sector that reported $4.3M in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE RESIDENTIAL AND NURSING CARE FOR ADULTS WITH DEVELOPMENTAL DISABILITIES.

Program Service Accomplishments

Program 1

Expenses: $3,588,381 Revenue: $3,725,040

BIRCHWOOD LIVING CENTER- INTERMEDIATE CARE NURSING FACILITY LICENSED FOR FIFTEEN INDIVIDUALS. PROVIDES 24 HOUR NURSING SERVICES TO PEOPLE WITH INTELLECTUAL DISABILITIES AND OTHER DEVELOPMENTAL...

BIRCHWOOD LIVING CENTER- INTERMEDIATE CARE NURSING FACILITY LICENSED FOR FIFTEEN INDIVIDUALS. PROVIDES 24 HOUR NURSING SERVICES TO PEOPLE WITH INTELLECTUAL DISABILITIES AND OTHER DEVELOPMENTAL DISABILITIES. THE CENTER IS THE ONLY NURSING FACILITY THAT SPECIALIZES IN SERVING DEVELOPMENTALLY DISABLED IN HANCOCK AND WASHINGTON COUNTIES. THE STAFF PROVIDES MEDICAL AND OTHER ACTIVE TREATMENT PROGRAMS WHICH BENEFIT THE INDIVIDUAL BEING SERVED WITH THE GOAL OF DISCHARGE TO A MORE NORMAL, LESS RESTRICTIVE, LIVING SITUATION. THE 15 RESIDENTS ATTEND DAY PROGRAMS AND PARTICIPATE IN COMMUNITY INTEGRATION ACTIVITIES.

Program 2

Expenses: $323,490 Revenue: $428,747

CAPACITA LEARING CENTER II - THIS FACILITY IS LOCATED IN ELLSWORTH, MAINE. THE PROGRAM SERVES ADULTS WITH DEVELOPMENTAL DISABILITIES. THERE ARE THREE BASIC ELEMENTS TO THE PROGRAM INCLUDING PERSONAL AND SOCIAL ADJUSTMENT. LEVEL I, WHICH IS DESIGNED TO FOCUS ON BEHAVIORS AND ACTIVITIES WHICH ARE BASIC TO SELF MAINTENANCE, SELF AWARENESS, AND SELF MOTIVATION. PERSONAL AND SOCIAL ADJUSTMENT LEVEL II IS DESIGNED TO PROVIDE AND PROMOTE THE PRACTICAL AND USEFUL APPLICATION, ADAPTATION AND INTEGRATION OF DEVELOPMENTAL SKILLS NECESSARY FOR SEMI OR INDEPENDENT DAILY LIVING. PERSONAL AND ADJUSTMENT LEVEL III, IS DESIGNED TO PROVIDE TRAINING AND SERVICES WHICH MAXIMIZE INDIVIDUAL FUNCTIONING IN PERSONAL DEVELOPMENT AND COMMUNITY LIVING.

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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 $4,459

Program Service Revenue $4,153,791

Investment Income $152,463

Other Revenue $0

TOTAL REVENUE $4,310,713

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,438,693

Fundraising Expenses $1,730

Program Expenses $3,911,871

Other Expenses $779,087

TOTAL EXPENSES $4,217,780

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,310,713	$3,898,117	+0.1%
Expenses	$4,217,780	$3,869,673	+0.1%
Net Income	$92,933	$28,444	+2.3%

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRENDA BEAL	DIRECTOR	0.50	Director	$0	$0	$0
JOSEPH BRAGG	DIRECTOR	0.50	Director	$0	$0	$0
STANLEY KOSINSKI	DIRECTOR	0.50	Director	$0	$0	$0
GEORGE LAMBERT	BOARD PRESID	N/A	Officer Director	$0	$0	$0
JOAN ABBOTT LINSEY	DIRECTOR	0.50	Director	$0	$0	$0
ROBERT TRUE	TREASURER/ S	0.50	Officer 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
2025	$4,310,713	$4,217,780	$1,910,288	$92,933
2024	$3,898,117	$3,869,673	$1,783,456	$28,444
2023	$3,619,653	$3,294,552	$1,836,437	$325,101
2022	$3,366,692	$3,143,170	$1,571,199	$223,522
2021	$3,457,095	$3,324,866	$1,428,426	$132,229
2020	$3,863,658	$3,647,221	$1,260,619	$216,437
2019	$3,557,170	$3,449,557	$1,159,614	$107,613
2018	$3,170,954	$3,139,308	$1,251,841	$31,646