MODERN GUIDANCE SERVICES INC (EIN 133852613) - 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

1994

Legal Domicile

Tax Period

2023-07-01 to 2024-06-30

MODERN GUIDANCE SERVICES INC, founded in 1994, is a small nonprofit in the Human Services sector that reported $537K in total revenue in fiscal year 2023. Expenses of $686K exceeded revenue, resulting in a 28% operating deficit.

Mission

PROVIDING HOURLY AND DAILY GROUP HABILITATION SERVICS INCLUDING CASE MANAGEMENT AND TRANSPORTATION SERVICES FOR DEVELOPMENTALLY DISABLED INDIVIDUALS

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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 $537,436

Investment Income $0

Other Revenue $0

TOTAL REVENUE $537,436

Expense Breakdown

Grants Paid $0

Salaries & Benefits $363,069

Fundraising Expenses $0

Program Expenses $457,821

Other Expenses $322,793

TOTAL EXPENSES $685,862

Year-over-Year Comparison

	2023	2022	Change
Revenue	$537,436	$508,197	+0.1%
Expenses	$685,862	$608,983	+0.1%
Net Income	$-148,426	$-100,786	+0.5%

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

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

$51,246

Total Directors

Key Employees

$66,450

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MAJORIE SMITH	PROGRAM DIRECTOR	40.00	Key Emp	$66,450	$0	$66,450
SOLOMON DAVIES	EXECUTIVE DIRECTOR	24.00	Officer	$51,246	$0	$51,246
ALLISON MOORE	TREASURER	0.00	Director	$0	$0	$0
KINGSLEY HORTON	PRESIDENT CHAIRPERSON	0.00	Director	$0	$0	$0
DR ELIZABETH DRUING	TRUSTEE	0.00	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	No data	No data	No data	No data
2024	$537,436	$685,862	$441,936	$-148,426
2023	$508,197	$601,806	$339,965	$-93,609
2022	$512,266	$654,926	$409,331	$-142,660
2021	$384,515	$609,763	$415,554	$-225,248

MODERN GUIDANCE SERVICES INC