BIG TOP EDUCATION CENTERINC (EIN 260473978) - 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

2007

Legal Domicile

Principal Officer

JULIE VOGEL

Phone

6202029143

Tax Period

2024-01-01 to 2024-12-31

BIG TOP EDUCATION CENTERINC, founded in 2007, is a small nonprofit in the Human Services sector that reported $363K in total revenue in fiscal year 2024. Revenue decreased 13% compared to the prior year. Expenses of $422K exceeded revenue, resulting in a 16% operating deficit.

Mission

TO PROVIDE A SAFE AND NURTURING ENVIRONMENT, AS WELL AS AGE-APPROPRIATE EDUCATION FOR THE CHILDREN AND FAMILIES ENROLLED.

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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 $45,872

Program Service Revenue $317,560

Investment Income $0

Other Revenue $0

TOTAL REVENUE $363,432

Expense Breakdown

Grants Paid $0

Salaries & Benefits $335,357

Fundraising Expenses $0

Program Expenses $350,705

Other Expenses $86,886

TOTAL EXPENSES $422,243

Year-over-Year Comparison

	2024	2023	Change
Revenue	$363,432	$415,951	-0.1%
Expenses	$422,243	$417,059	+0.0%
Net Income	$-58,811	$-1,108	+52.1%

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

$50,695

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SAMANTHA PHILLIPS	CHILDCARE DI	40.00	Officer	$50,695	$0	$50,695
KRYSTLE ALFORD	TREASURER	N/A	Officer Director	$0	$0	$0
TIFFANY GREEN	BOARD MEMBER	1.00	Director	$0	$0	$0
CHRISTINA HOLMES	SECRETARY	1.00	Officer Director	$0	$0	$0
JULIE VOGEL	CHAIRPERSON	1.00	Officer Director	$0	$0	$0
SHERYLL VOGEL	VICE CHAIRPE	1.00	Officer 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	$363,432	$422,243	$190,934	$-58,811
2023	$415,951	$417,059	$246,507	$-1,108
2022	$485,386	$391,272	$252,657	$94,114
2021	$403,993	$352,361	$156,538	$51,632
2020	$352,992	$300,226	$102,328	$52,766
2019	$284,254	$269,372	$48,948	$14,882
2018	$257,449	$250,647	$31,414	$6,802

BIG TOP EDUCATION CENTERINC