CHAPTER TWO (EIN 262915770) - 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

2008

Legal Domicile

Phone

3109088364

Tax Period

2023-07-01 to 2024-06-30

CHAPTER TWO, founded in 2008, is a community nonprofit in the Community Improvement sector that reported $2.6M in total revenue in fiscal year 2023. Revenue surged 53% from the prior year, signaling strong growth momentum.

Mission

The mission of CHAPTER TWO INC is to provide healthy alternatives to gang association juvenile delinquency and youth gang-related crime to the residents of our communities who are most vulnerable to these anti-social behaviors. Our approach is to educate the disadvantaged youth and their families on the causes and effects of gang violence. We contend that Conflict Resolution Monitoring Substance Abuse Education and Rehabilitation Employment Training Childcare Assistance Mental Health Development and Stress and Anger Management are imperative in assisting the youth and their families secure education employment social skills and self-sufficiency

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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 $2,632,797

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $2,632,797

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,694,195

Fundraising Expenses $0

Program Expenses $2,310,120

Other Expenses $896,122

TOTAL EXPENSES $2,590,317

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,632,797	$1,717,093	+0.5%
Expenses	$2,590,317	$1,677,002	+0.5%
Net Income	$42,480	$40,091	+0.1%

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

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

$224,651

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jerald Cavitt	President Executive Director	40.00	Officer Highest	$224,651	$0	$224,651
Dion Whitfield	Board Member	2.00	Officer Director	$0	$0	$0
Ben Owens	Vice President	2.00	Officer Director	$0	$0	$0
Vickey Lindsey	Secretary	2.00	Officer Director	$0	$0	$0
Paris Miller	Treasurer	2.00	Officer Director	$0	$0	$0
Annette Cavitt	Office Manager	40.00	Highest	$104,571	$0	$104,571

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	$2,632,797	$2,590,317	$819,100	$42,480
2023	$1,717,093	$1,677,002	$509,709	$40,091
2022	$1,572,995	$1,474,607	$404,394	$98,388
2021	$1,262,097	$1,232,753	$516,822	$29,344

CHAPTER TWO