COUNCIL FOR EDUCATIONAL CHANGE 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

2001

Legal Domicile

Principal Officer

ELAINE LIFTIN EDD

Phone

9544673100

Tax Period

2020-07-01 to 2021-06-30

COUNCIL FOR EDUCATIONAL CHANGE INC, founded in 2001, is a small nonprofit that reported $334K in total revenue in fiscal year 2020. Revenue fell 77% from the prior year — a significant decline worth monitoring. Expenses of $746K exceeded revenue, resulting in a 123% operating deficit.

Mission

TO IMPLEMENT REFORM WITHIN THE PUBLIC SCHOOL SYSTEMS IN FLORIDA.

Program Service Accomplishments

Program 1

Expenses: $328,893 Revenue: $10,358

FACILITATE AND FUND INNOVATIVE AND RESULTS ORIENTED PROGRAMS WITH PARTNERSHIPS AMONG SCHOOLS, COMMUNITY ORGANIZATIONS AND BUSINESSES TO IMPROVE THE QUALITY OF EDUCATION & STUDENT ACHIEVEMENT IN THE PUBLIC SCHOOLS OF FLORIDA. FOR THE PERIOD OF 07/01/20-06/30/21, 110 SCHOOLS BENEFITED FROM PROGRAMS IMPACTING AN ESTIMATED 115,000 STUDENTS.

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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 (2020)

Revenue Breakdown

Contributions & Grants $3,268

Program Service Revenue $10,358

Investment Income $8,671

Other Revenue $311,867

TOTAL REVENUE $334,164

Expense Breakdown

Grants Paid $0

Salaries & Benefits $347,293

Fundraising Expenses $29,059

Program Expenses $328,893

Other Expenses $399,125

TOTAL EXPENSES $746,418

Year-over-Year Comparison

	2020	2019	Change
Revenue	$334,164	$1,460,767	-0.8%
Expenses	$746,418	$1,370,003	-0.5%
Net Income	$-412,254	$90,764	-5.5%

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

$196,792

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVEN S WASSERMAN	CHAIR	3.00	Officer Director	$0	$0	$0
ARTHUR NORIEGA V	VICE CHAIR	3.00	Officer Director	$0	$0	$0
DOROTHY EISENBERG CPA	TREASURER	3.00	Officer Director	$0	$0	$0
JOSEPH E MAHONEY	SECRETARY	3.00	Officer Director	$0	$0	$0
ANDREW L ANSIN	TRUSTEE EMER	0.00	Director	$0	$0	$0
CARRIE BARRON PA	TRUSTEE	3.00	Director	$0	$0	$0
PHILIP F BLUMBERG	TRUSTEE	3.00	Director	$0	$0	$0
COLUMBA BUSH	TRUSTEE EMER	0.00	Director	$0	$0	$0
AMBASSADOR CHARLES E COBB JR	TRUSTEE EMER	0.00	Director	$0	$0	$0
SCOTT A CURTIS	TRUSTEE EMER	0.00	Director	$0	$0	$0
T WILLARD FAIR	TRUSTEE	3.00	Director	$0	$0	$0
JONATHAN FLAH	TRUSTEE	3.00	Director	$0	$0	$0
JOHN GIORDANO	TRUSTEE	3.00	Director	$0	$0	$0
DR ROBERT W GRAHAM III	TRUSTEE EMER	0.00	Director	$0	$0	$0
DOUGLAS A HARRISON ESQ	TRUSTEE	3.00	Director	$0	$0	$0
STEVEN T HALVERSON	TRUSTEE EMER	0.00	Director	$0	$0	$0
JONATHAN I KISLAK	TRUSTEE EMER	0.00	Director	$0	$0	$0
ANN MACHADO	TRUSTEE	3.00	Director	$0	$0	$0
GENE E MARSHALL	TRUSTEE	3.00	Director	$0	$0	$0
BETH G MARTINEZ	TRUSTEE EMER	0.00	Director	$0	$0	$0
JEFFREY S MILLER	TRUSTEE	3.00	Director	$0	$0	$0
ERIC MONTES DE OCA	TRUSTEE	3.00	Director	$0	$0	$0
ANDREW S ROSEN	TRUSTEE	3.00	Director	$0	$0	$0
PETER S RUMMELL	TRUSTEE EMER	0.00	Director	$0	$0	$0
STEVEN J SAIONTZ	TRUSTEE	3.00	Director	$0	$0	$0
CORLISS TAYLOR JD	TRUSTEE	3.00	Director	$0	$0	$0
STEVEN J UHLFELDER	TRUSTEE	3.00	Director	$0	$0	$0
JOE G WEAVER	TRUSTEE	3.00	Director	$0	$0	$0
LYNNE WINES	TRUSTEE EMER	0.00	Director	$0	$0	$0
PAUL M ZIMMERMAN MD	TRUSTEE	3.00	Director	$0	$0	$0
ELAINE LIFTIN EDD	EXEC. DIR./P	40.00	Officer	$155,000	$4,292	$159,292
MICHAEL ROBBINS CPA	CFO	30.00	Officer	$37,500	$0	$37,500

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
2021	$334,164	$746,418	No data	$-412,254
2020	$1,460,767	$1,370,003	$1,146,213	$90,764
2019	$1,462,175	$1,515,922	$1,087,407	$-53,747
2018	$1,323,033	$1,627,469	$1,131,132	$-304,436