GERSH & SARAH LEMBERG CHILDREN'S CENTER INC (EIN 042475405) - 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

1970

Legal Domicile

Principal Officer

HOWARD BAKER

Phone

7817362200

Tax Period

2024-07-01 to 2025-06-30

GERSH & SARAH LEMBERG CHILDREN'S CENTER INC, founded in 1970, is a community nonprofit that reported $2.6M in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year.

Mission

TO PROVIDE DEVELOPMENTALLY APPROPRIATE EDUCATIONAL CHILDCARE.

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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 $286,555

Program Service Revenue $2,283,680

Investment Income $57,203

Other Revenue $0

TOTAL REVENUE $2,627,438

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,272,980

Fundraising Expenses $21,307

Program Expenses $2,079,876

Other Expenses $309,000

TOTAL EXPENSES $2,581,980

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,627,438	$2,791,417	-0.1%
Expenses	$2,581,980	$2,783,351	-0.1%
Net Income	$45,458	$8,066	+4.6%

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

127

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARTIN BROWN	CLERK	4.00	Officer Director	$0	$0	$0
CHRISTOPHER HEALEY	PRESIDENT	4.00	Officer Director	$0	$0	$0
LILLY HICKS	DIRECTOR	4.00	Director	$0	$0	$0
TINA LIU	DIRECTOR	4.00	Director	$0	$0	$0
ELIZABETH NOBLE	SECRETARY	4.00	Officer Director	$0	$0	$0
TANYA ROSBASH	DIRECTOR	4.00	Director	$0	$0	$0
STEPHEN SANDLER	TREASURER	4.00	Officer Director	$0	$0	$0
LIAN WEI	DIRECTOR	4.00	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
2025	$2,627,438	$2,581,980	$1,426,869	$45,458
2024	$2,791,417	$2,783,351	$1,589,090	$8,066
2023	$2,639,388	$2,561,098	$1,681,265	$78,290
2022	$2,759,080	$2,300,753	$1,310,997	$458,327
2021	$2,038,861	$1,823,490	$1,042,429	$215,371
2020	$1,660,469	$1,749,434	$756,052	$-88,965
2019	$1,877,492	$1,904,710	$556,124	$-27,218
2018	$1,807,728	$1,809,161	$560,409	$-1,433

GERSH & SARAH LEMBERG CHILDREN'S CENTER INC