THE SPECIAL CHILDREN CENTER (EIN 223800123) - 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

1996

Legal Domicile

Principal Officer

CHAYA R BENDER

Phone

7323670099

Tax Period

2022-07-01 to 2023-06-30

THE SPECIAL CHILDREN CENTER, founded in 1996, is a mid-sized nonprofit in the Human Services sector that reported $22.9M in total revenue in fiscal year 2022. The organization ran a surplus of $4.4M, a strong 19% operating margin.

Mission

TO PROVIDE RESPITE AND SUPPORT FOR FAMILIES WITH DISABLED 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 (2022)

Revenue Breakdown

Contributions & Grants $11,876,675

Program Service Revenue $11,174,043

Investment Income $42,814

Other Revenue $-156,661

TOTAL REVENUE $22,936,871

Expense Breakdown

Grants Paid $0

Salaries & Benefits $10,970,781

Fundraising Expenses $1,564,007

Program Expenses $14,109,863

Other Expenses $7,518,098

TOTAL EXPENSES $18,488,879

Year-over-Year Comparison

	2022	2021	Change
Revenue	$22,936,871	$21,880,832	+0.0%
Expenses	$18,488,879	$12,497,458	+0.5%
Net Income	$4,447,992	$9,383,374	-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

680

Volunteers

500

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

$389,357

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHAYA R BENDER	PRESIDENT &	20.00	Officer	$68,074	$47,165	$202,081
AARON NUSSBACHER	CFO	24.00	Officer	$80,306	$51,988	$187,276
EVELYN SABRINA MENACHE	GROUP HOME D	40.00	Highest	$147,507	$29,812	$177,319
JENINE CHOUEKA	EXECUTIVE VI	40.00	Highest	$129,606	$35,194	$164,800
DINA MAYER	NY RESPITE D	40.00	Highest	$141,774	$19,483	$161,257
RIVKA CHAPLER	GROUP HOME A	30.00	Highest	$82,206	$0	$116,416
ISRAEL GRAFSTEIN	SECRETARY	2.00	Director	$0	$0	$0
CHAIM GROSS	TREASURER	2.00	Director	$0	$0	$0
DAVID HILLEL	TRUSTEE	1.00	Director	$0	$0	$0
DAVID LIEBERMAN	TRUSTEE	1.00	Director	$0	$0	$0
ISRAEL NACHUM	TRUSTEE	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	No data	No data	No data	No data
2023	$22,936,871	$18,488,879	$40,149,518	$4,447,992
2022	$21,880,832	$12,497,458	$34,323,805	$9,383,374
2021	$14,840,382	$10,056,210	$22,361,213	$4,784,172
2020	$14,890,102	$8,953,475	$19,210,201	$5,936,627
2019	$9,917,621	$8,811,414	$12,341,136	$1,106,207
2018	$9,785,343	$8,806,899	$10,817,955	$978,444
2018	$9,785,343	$8,806,899	$10,817,955	$978,444

THE SPECIAL CHILDREN CENTER