RISING STAR LEARNING CENTER (EIN 223002848) - 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

1989

Legal Domicile

Principal Officer

EDWARD GRIMSLEY

Phone

9087593079

Tax Period

2023-01-01 to 2023-12-31

RISING STAR LEARNING CENTER, founded in 1989, is a small nonprofit in the Human Services sector that reported $385K in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year. Expenses of $336K left a modest 13% surplus.

Mission

CHILDCARE PROVIDER FOR CHILDREN 1 TO 5

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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 $385,323

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $385,323

Expense Breakdown

Grants Paid $0

Salaries & Benefits $173,059

Fundraising Expenses $0

Program Expenses $314,467

Other Expenses $163,435

TOTAL EXPENSES $336,494

Year-over-Year Comparison

	2023	2022	Change
Revenue	$385,323	$422,425	-0.1%
Expenses	$336,494	$420,666	-0.2%
Net Income	$48,829	$1,759	+26.8%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAKARAI GRIMSLEY	DIRECTOR/MANAGER	40.00	Key Emp	$0	$0	$0
EDWARD GRIMSLEY	DIRECTOR/MANAGER	20.00	Key Emp	$0	$0	$0
HELEN ASHLEY	BOARD MEMBER	4.00	Director	$0	$0	$0
AUDREY FRIDAY	BOARD MEMBER	4.00	Director	$0	$0	$0
BONNIE TAYLOR	BOARD MEMBER	4.00	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
2023	$385,323	$336,494	$52,490	$48,829
2022	$422,425	$420,666	$101,353	$1,759
2021	$242,012	$370,042	$189,979	$-128,030
2020	$368,943	$504,494	$102,118	$-135,551
2019	$415,830	$416,918	$37,344	$-1,088
2018	$279,576	$262,679	$35,971	$16,897
2017	$253,794	$278,547	$45,406	$-24,753

RISING STAR LEARNING CENTER