Circle of Generations Inc (EIN 061690378) - 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

2017

Legal Domicile

Principal Officer

Valerie Smith

Phone

3366710554

Tax Period

2024-01-01 to 2024-12-31

Circle of Generations Inc, founded in 2017, is a small nonprofit in the Human Services sector that reported $609K in total revenue in fiscal year 2024. Revenue surged 310% from the prior year, signaling strong growth momentum. Expenses of $583K left a modest 4% surplus.

Mission

Child care and summer meal plans for children in need

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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 $608,579

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $608,579

Expense Breakdown

Grants Paid $0

Salaries & Benefits $39,666

Fundraising Expenses $0

Program Expenses $524,040

Other Expenses $543,569

TOTAL EXPENSES $583,235

Year-over-Year Comparison

	2024	2023	Change
Revenue	$608,579	$148,462	+3.1%
Expenses	$583,235	$137,700	+3.2%
Net Income	$25,344	$10,762	+1.4%

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

$36,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Valerie Smith	CEO	40.00	Officer	$18,000	$0	$18,000
Manita Broaddus	President	40.00	Officer	$18,000	$0	$18,000

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
2024	$608,579	$583,235	$124,980	$25,344
2020	$663,276	$172,655	$46,475	$490,621

Circle of Generations Inc