SMILES AND TEARS CHILDREN AND FAMILY SERVICES (EIN 204278422) - 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

2012

Legal Domicile

Principal Officer

JOSE F ISLAS

Phone

9094699580

Tax Period

2024-01-01 to 2024-12-31

SMILES AND TEARS CHILDREN AND FAMILY SERVICES, founded in 2012, is a community nonprofit in the Human Services sector that reported $1.4M in total revenue in fiscal year 2024.

Mission

TO PLACE CHILDREN IMPACTED BY ABUSE AND NEGLECT WITH LOVING, NURTURING FAMILIES AND PROVIDE THE CHILDREN AND FAMILIES WITH EDUCATIONAL, SOCIAL AND PSYCHOLOGICAL SERVICES FOR THE NEEDS OF THE FOSTER CHILDREN.

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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 $0

Program Service Revenue $1,443,376

Investment Income $133

Other Revenue $0

TOTAL REVENUE $1,443,509

Expense Breakdown

Grants Paid $0

Salaries & Benefits $588,560

Fundraising Expenses $0

Program Expenses $1,323,420

Other Expenses $865,925

TOTAL EXPENSES $1,454,485

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,443,509	$1,380,235	+0.0%
Expenses	$1,454,485	$1,306,615	+0.1%
Net Income	$-10,976	$73,620	-1.1%

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

$236,054

Total Directors

$236,054

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSE FRANCISCO ISLAS	CEO	50.00	Officer Director	$160,718	$0	$160,718
CHRISTINE MAARIE ISLAS	CFO	50.00	Officer Director	$75,336	$0	$75,336
JESSICA M MEDINA	Secretary	2.00	Director	$0	$0	$0
OSCAR UGALDE	Treasurer	2.00	Director	$0	$0	$0
TILA GUZMAN	BOARD MEMBER	2.00	Director	$0	$0	$0
RENEE BARBEE	BOARD MEMBER	2.00	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
2024	$1,443,509	$1,454,485	$382,824	$-10,976
2023	$1,380,235	$1,306,615	$395,547	$73,620
2022	$1,211,110	$1,255,328	$308,235	$-44,218
2021	$1,215,862	$1,325,867	$336,787	$-110,005
2020	$1,393,526	$1,437,368	$459,577	$-43,842
2019	$1,267,178	$1,231,237	$507,104	$35,941
2018	$1,263,750	$1,131,470	$487,121	$132,280

SMILES AND TEARS CHILDREN AND FAMILY SERVICES