COMMISSION FOR THE ACCREDITATION OF BIRTH CENTERS (EIN 233101992) - 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

2002

Legal Domicile

Principal Officer

MICHELE DEANGELO

Phone

8772410262

Tax Period

2024-01-01 to 2024-12-31

COMMISSION FOR THE ACCREDITATION OF BIRTH CENTERS, founded in 2002, is a small nonprofit in the Health Care sector that reported $394K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion.

Mission

PROVIDE EDUCATION AND REVIEW FOR ACCREDITATION TO DEVELOPING AND ESTABLISHED BIRTH CENTERS

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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 $2,721

Program Service Revenue $388,243

Investment Income $41

Other Revenue $3,036

TOTAL REVENUE $394,041

Expense Breakdown

Grants Paid $0

Salaries & Benefits $246,176

Fundraising Expenses $0

Program Expenses $398,613

Other Expenses $152,437

TOTAL EXPENSES $398,613

Year-over-Year Comparison

	2024	2023	Change
Revenue	$394,041	$361,991	+0.1%
Expenses	$398,613	$343,732	+0.2%
Net Income	$-4,572	$18,259	-1.3%

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

$60,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARIA PETRIE	CHAIR	3.00	Officer Director	$0	$0	$0
EMILY HAYES	VICE CHAIR	3.00	Officer Director	$0	$0	$0
SANDRA LAWRENCE	SECRETARY	3.00	Officer Director	$0	$0	$0
MOIRA RICHARDS	TREASURER	0.25	Officer Director	$0	$0	$0
MARK WOODLAND	COMMISSIONER	1.00	Director	$0	$0	$0
JENNIFER FARDINK	COMMISSIONER	1.00	Director	$0	$0	$0
KARA PETERSON	COMMISSIONER	1.00	Director	$0	$0	$0
ERIN STEIN	COMMISSIONER	1.00	Director	$0	$0	$0
KALEEN RICHARDS	COMMISSIONER	1.00	Director	$0	$0	$0
GRETA GILL	COMMISSIONER THRU FEBRUARY 2024	1.00	Director	$0	$0	$0
JANELLE BANDURRAGA-RICE	COMMISSIONER AS OF MARCH 2024	1.00	Director	$0	$0	$0
LAUREN BRASWELL	COMMISSIONER AS OF MAY 2024	1.00	Director	$0	$0	$0
MICHELE DEANGELO	EXECUTIVE DIRECTOR	40.00	Officer	$60,000	$0	$60,000

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	$394,041	$398,613	$368,489	$-4,572
2023	$361,991	$343,732	$374,670	$18,259
2022	$326,208	$374,686	$356,209	$-48,478
2021	$334,519	$282,852	$403,853	$51,667
2020	$347,791	$257,586	$356,520	$90,205
2019	$367,445	$282,988	$298,432	$84,457
2018	$421,959	$334,452	$295,579	$87,507

COMMISSION FOR THE ACCREDITATION OF BIRTH CENTERS