RAYS OF LIGHT WHERE SPECIAL CHILDREN SHINE (EIN 270491613) - 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

2009

Legal Domicile

Principal Officer

TOM RACHAL

Phone

2146920803

Tax Period

2024-01-01 to 2024-12-31

RAYS OF LIGHT WHERE SPECIAL CHILDREN SHINE, founded in 2009, is a small nonprofit that reported $298K in total revenue in fiscal year 2024. Revenue surged 45% from the prior year, signaling strong growth momentum. Expenses of $258K left a modest 13% surplus.

Mission

TO SERVE CHILDREN WITH SPECIAL NEEDS, AND THEIR FAMILIES, IN THE DALLAS METROPOLITAN AREA THROUGH SUPPORT, RELIEF, EDUCATION, AND LOVE.

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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 $276,395

Program Service Revenue $0

Investment Income $0

Other Revenue $21,372

TOTAL REVENUE $297,767

Expense Breakdown

Grants Paid $0

Salaries & Benefits $166,250

Fundraising Expenses $36,720

Program Expenses $187,609

Other Expenses $91,846

TOTAL EXPENSES $258,096

Year-over-Year Comparison

	2024	2023	Change
Revenue	$297,767	$205,849	+0.4%
Expenses	$258,096	$278,627	-0.1%
Net Income	$39,671	$-72,778	-1.5%

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

Volunteers

400

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

$340,770

Total Directors

$293,032

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR STAN COPELAND	CEO/DIRECTOR	2.00	Officer Director	$0	$94,130	$293,032
TOM RACHAL	CHAIRMAN/DIR	2.00	Officer Director	$0	$0	$0
STEPHEN ARATA	TREASURER/DI	2.00	Officer Director	$0	$0	$0
DON WILEY	DIRECTOR	2.00	Director	$0	$0	$0
LESLIE WILLIAMS	DIRECTOR	2.00	Director	$0	$0	$0
ROGER WYCHE	DIRECTOR	2.00	Director	$0	$0	$0
BETH BANKSTON	DIRECTOR	2.00	Director	$0	$0	$0
CHRISTINE BERRY	DIRECTOR	2.00	Director	$0	$0	$0
ALDEN BROSSEAU	DIRECTOR	2.00	Director	$0	$0	$0
KATHY SHOCKLEY	EXECUTIVE DI	40.00	Officer	$47,738	$0	$47,738
TERRI FERTITTA	DIRECTOR	2.00	Director	$0	$0	$0
SARAH VELVIN	DIRECTOR	2.00	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
2024	$297,767	$258,096	$159,809	$39,671
2023	$205,849	$278,627	$314,051	$-72,778
2022	$233,205	$260,488	$233,805	$-27,283
2021	$144,783	$261,062	$307,876	$-116,279
2020	$171,295	$262,955	$357,374	$-91,660

RAYS OF LIGHT WHERE SPECIAL CHILDREN SHINE