CENTER OF LIFE (EIN 010617023) - 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

2002

Legal Domicile

Principal Officer

REV TIMOTHY L SMITH

Phone

4125213468

Tax Period

2024-01-01 to 2024-12-31

CENTER OF LIFE, founded in 2002, is a community nonprofit in the Human Services sector that reported $3.1M in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Expenses of $3.5M exceeded revenue, resulting in a 16% operating deficit.

Mission

CENTER OF LIFE (COL) IS A FAITH-BASED COMMUNITY EMPOWERMENT ORGANIZATION THAT SERVES TO STRENGTHEN FAMILIES, CHILDREN AND YOUTH IN THE GREATER HAZELWOOD COMMUNITY AND OTHER UNDERSERVED NEIGHBORHOODS THROUGHOUT THE PITTSBURGH AREA. OUR MISSION IS TO PROVIDE FAMILIES WITH THE LIFE-SKILLS, EDUCATION, TRAINING, AND RESOURCES NECESSARY TO THRIVE AND MAKE THEIR COMMUNITIES STRONG. FOR TWENTY YEARS CENTER OF LIFE HAS PROVIDED PROGRAMS AND SERVICES IN MUSIC AND ARTS, EDUCATION, ATHLETICS, FAMILY ENGAGEMENT, AND COMMUNITY PARTNERSHIPS.

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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 $2,950,714

Program Service Revenue $12,391

Investment Income $94,024

Other Revenue $0

TOTAL REVENUE $3,057,129

Expense Breakdown

Grants Paid $47,259

Salaries & Benefits $2,625,764

Fundraising Expenses $202,349

Program Expenses $2,639,273

Other Expenses $863,417

TOTAL EXPENSES $3,536,440

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,057,129	$3,242,288	-0.1%
Expenses	$3,536,440	$3,214,275	+0.1%
Net Income	$-479,311	$28,013	-18.1%

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

124

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

$409,261

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAULO NZAMBI	CHAIRPERSON	2.00	Officer Director	$0	$0	$0
TERRY FULLER	VICE CHAIRPERSON	2.00	Officer Director	$0	$0	$0
JOHN LUBIMIR	TREASURER	2.00	Officer Director	$0	$0	$0
KWAME BURROUGHS	DIRECTOR	2.00	Director	$0	$0	$0
JENNIFER PADDEN ELLIOTT PHARMD	DIRECTOR	2.00	Director	$0	$0	$0
DURWIN FULLER JR ESQ	DIRECTOR	2.00	Director	$0	$0	$0
ERIK GARRETT	DIRECTOR	2.00	Director	$0	$0	$0
WILLIAM GENERETT JR	DIRECTOR	2.00	Director	$0	$0	$0
RODNEY HOPSON	DIRECTOR	2.00	Director	$0	$0	$0
ROGER HUMPHRIES	DIRECTOR	2.00	Director	$0	$0	$0
ERIKA JOHNSON	DIRECTOR	2.00	Director	$0	$0	$0
WILL THOMPKINS	DIRECTOR	2.00	Director	$0	$0	$0
LEAH DUNCAN	DIRECTOR	2.00	Director	$0	$0	$0
CHARLIE HUMPHREY	DIRECTOR	2.00	Director	$0	$0	$0
REV TIMOTHY L SMITH	PRESIDENT/EXECUTIVE DIRECT	40.00	Officer	$186,211	$12,750	$198,961
JEFFREY AU	CHIEF FINANCIAL OFFICER	40.00	Officer	$95,406	$1,264	$96,670
PATRICK OHRMAN	DIRECTOR OF DEVELOPMENT	40.00	Officer	$107,593	$6,037	$113,630

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	$3,057,129	$3,536,440	$3,041,893	$-479,311
2023	$3,242,288	$3,214,275	$3,824,182	$28,013
2022	$3,051,145	$2,719,112	$3,771,510	$332,033
2021	$4,666,316	$2,617,312	$3,325,408	$2,049,004
2020	$2,195,057	$1,857,088	$1,281,254	$337,969
2019	$1,192,889	$1,562,037	$953,127	$-369,148
2018	$1,522,114	$1,428,758	$1,259,940	$93,356

CENTER OF LIFE