COGNITIVE BEHAVIORAL SERVICES INC (EIN 030598851) - 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

2006

Legal Domicile

Principal Officer

DEYANIRA LITKA CEO

Phone

2674392955

Tax Period

2024-01-01 to 2024-12-31

COGNITIVE BEHAVIORAL SERVICES INC, founded in 2006, is a community nonprofit in the Mental Health sector that reported $4.5M in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year. Expenses of $5.2M exceeded revenue, resulting in a 15% operating deficit.

Mission

Provision of quality mental health services for children, adults and families in the greater area of Philadelphia who are low income or goverment subsidized, at risk clients who otherwise would have not access to mental health services.

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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 $0

Program Service Revenue $4,397,784

Investment Income $0

Other Revenue $87,735

TOTAL REVENUE $4,485,519

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,515,557

Fundraising Expenses $0

Program Expenses $5,151,455

Other Expenses $1,635,898

TOTAL EXPENSES $5,151,455

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,485,519	$5,349,545	-0.2%
Expenses	$5,151,455	$5,248,481	0.0%
Net Income	$-665,936	$101,064	-7.6%

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

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

$354,806

Total Directors

$380,806

Key Employees

$208,400

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEYANIRA LITKA	CEO	50.00	Officer Director	$204,806	$0	$204,806
DAFNNY SANCHEZ	COO	50.00	Officer Director	$150,000	$0	$150,000
Nurys Gomez	Compliance	40.00	Key Emp	$122,400	$0	$122,400
Jahaira lOPEZ pASTRANA	Medical Director	15.00	Key Emp	$60,000	$0	$60,000
RAFAEL LORA	BOARD PRESIDENT	10.00	Director Key Emp	$26,000	$0	$26,000

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	$4,485,519	$5,151,455	$2,751,394	$-665,936
2023	$5,349,545	$5,248,481	$3,259,729	$101,064
2022	$5,334,148	$4,690,158	$3,065,858	$643,990
2021	$4,903,546	$4,190,244	$2,622,515	$713,302
2018	$3,488,093	$3,300,507	$690,132	$187,586

COGNITIVE BEHAVIORAL SERVICES INC