SPIRIT CHILD DEVELOPMENT CENTER INC (EIN 200198700) - 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

2003

Legal Domicile

Phone

3232283060

Tax Period

2024-01-01 to 2024-12-31

SPIRIT CHILD DEVELOPMENT CENTER INC, founded in 2003, is a small nonprofit in the Education sector that reported $424K in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year.

Mission

ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS TO PROVIDE AN EDUCATIONAL AND CARE FACILITY THAT SERVES THOSE WHO WORK IN CENTRAL LOS ANGELES AND THE SURROUNDING AREAS WITH A PROGRESSIVE CURRICULUM AND ENVIRONMENT.

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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 $240,454

Program Service Revenue $183,773

Investment Income $6

Other Revenue $0

TOTAL REVENUE $424,233

Expense Breakdown

Grants Paid $0

Salaries & Benefits $194,118

Fundraising Expenses $0

Program Expenses $320,028

Other Expenses $256,900

TOTAL EXPENSES $451,018

Year-over-Year Comparison

	2024	2023	Change
Revenue	$424,233	$467,089	-0.1%
Expenses	$451,018	$403,334	+0.1%
Net Income	$-26,785	$63,755	-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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHANIE TAYLOR DINWIDDIE	PRESIDENT	40.00	Officer Director	$0	$0	$0
MALCOLM DINWIDDIE	CFO	1.00	Officer Director	$0	$0	$0
MELANYE TAYLOR	SECRETARY	1.00	Officer Director	$0	$0	$0
OPAL JOHNSON	MEMBER AT LARGE	1.00	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	$424,233	$451,018	$63,795	$-26,785
2023	$467,089	$403,334	$99,956	$63,755
2022	$295,545	$300,007	$36,142	$-4,462
2021	$357,398	$363,181	$39,606	$-5,783
2020	$266,203	$271,572	$19,122	$-5,369
2019	$293,344	$293,119	$2,323	$225
2018	$269,233	$261,927	$3,655	$7,306

SPIRIT CHILD DEVELOPMENT CENTER INC