THE CHILDRENS BOOK COUNCIL 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

1943

Legal Domicile

Principal Officer

Carl Lennertz

Phone

2129661990

Tax Period

2023-01-01 to 2023-12-31

THE CHILDRENS BOOK COUNCIL INC, founded in 1943, is a small nonprofit that reported $735K in total revenue in fiscal year 2023.

Mission

Non-profit trade association for children's and young adult's book publishers. Promotes the use and enjoyment of trade books for young people. Collects membership dues from publishers, holds gatherings and professional development events for those working in children's publishing.

Program Service Accomplishments

Program 1

Expenses: $590,390 Revenue: $18,701

Children's Book Council is a trade association under section 501(c)(6) of the tax code. The 3 largest programs by expense are our (1) Meetings, Committees and Conferences program, which includes the Annual Meeting and Forum/professional development programs; (2) Development and maintenance of websites; (3) Diversity initiative, including meetings, programs and travel.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $734,673

Investment Income $0

Other Revenue $0

TOTAL REVENUE $734,673

Expense Breakdown

Grants Paid $0

Salaries & Benefits $486,187

Fundraising Expenses $0

Program Expenses $590,390

Other Expenses $276,364

TOTAL EXPENSES $762,551

Year-over-Year Comparison

	2023	2022	Change
Revenue	$734,673	$758,377	0.0%
Expenses	$762,551	$763,000	0.0%
Net Income	$-27,878	$-4,623	+5.0%

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

$153,535

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Carl Lennertz	Executive Dir.	40.00	Officer	$123,000	$30,535	$153,535
SHIMUL TOLIA	Director	0.50	Director	$0	$0	$0
ERIN BERGER	Director	0.50	Director	$0	$0	$0
Terry Borzumato-Greenberg	Treasurer	1.00	Officer Director	$0	$0	$0
DOMINIQUE CIMINI	Director	0.50	Director	$0	$0	$0
TRACEY KEEVAN	Director	0.50	Director	$0	$0	$0
GAYLEY AVERY	Director	0.50	Director	$0	$0	$0
MARY KATE CASTELLANI	Director	0.50	Director	$0	$0	$0
ALVINA LING	Vice Chair	0.50	Officer Director	$0	$0	$0
RUTH CHAMBLEE	Director	0.50	Director	$0	$0	$0
STEVE GECK	Director	0.50	Director	$0	$0	$0
Yolanda Scott	Director	1.00	Director	$0	$0	$0
Andrew Smith	Director	0.50	Director	$0	$0	$0
PHOEBE KOSMAN	Director	0.50	Director	$0	$0	$0
DIANE MANGAN	Director	0.50	Director	$0	$0	$0
FRANCESCO SEDITA	Chairman	0.50	Officer Director	$0	$0	$0
RICH THOMAS	Director	0.50	Director	$0	$0	$0
ALLISON VEROST	Director	0.50	Director	$0	$0	$0
LISA MORALEDA	Director	0.50	Director	$0	$0	$0
MATT SCHWEITZER	Director	0.50	Director	$0	$0	$0
KERRY MCMANUS	Director	0.50	Director	$0	$0	$0
JODY MOSLEY	Director	0.50	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
2024	No data	No data	No data	No data
2023	$734,673	$762,551	$468,921	$-27,878
2022	$758,377	$763,000	$513,928	$-4,623
2021	$729,393	$716,522	$172,276	$12,871
2020	$669,974	$684,440	$381,054	$-14,466
2019	$698,885	$684,095	$122,979	$14,790
2018	$641,773	$753,473	$112,512	$-111,700