FRESH START DEVELOPMENTAL LEARNING… - Form 990 Financial Data

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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

2017

Legal Domicile

Principal Officer

SABRINA T BROWN-GAINES

Phone

7133780255

Tax Period

2023-01-01 to 2023-12-31

FRESH START DEVELOPMENTAL LEARNING AND FINE ART CENTER, founded in 2017, is a small nonprofit in the Education sector that reported $291K in total revenue in fiscal year 2023.

Mission

TO PROVIDE EDUCATIONAL AND LEARNING DEVELOPMENT FOR MINOR CHILDREN IN THE SERVICE AREA.

Program Service Accomplishments

Program 1

Expenses: $185,208 Revenue: $291,227

THE ORGANIZATION SERVED, ON AVERAGE, 22 CHILDREN PER MONTH.

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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 $86,315

Program Service Revenue $204,912

Investment Income $0

Other Revenue $0

TOTAL REVENUE $291,227

Expense Breakdown

Grants Paid $0

Salaries & Benefits $64,328

Fundraising Expenses $2,337

Program Expenses $185,208

Other Expenses $255,562

TOTAL EXPENSES $319,890

Year-over-Year Comparison

	2023	2022	Change
Revenue	$291,227	$304,469	0.0%
Expenses	$319,890	$135,817	+1.4%
Net Income	$-28,663	$168,652	-1.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SABRINA BROWN-GAINES	PRESIDENT / DIRECTOR	40.00	Officer Director	$0	$0	$0
CATHY RUSHING	SECRETARY / DIRECTOR	5.00	Officer Director	$0	$0	$0
TAMARA NORRIS	TREASURER / DIRECTOR	5.00	Officer Director	$0	$0	$0
LINDA JONES	DIRECTOR	5.00	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	No data	No data	No data	No data
2023	$291,227	$319,890	$87,299	$-28,663

FRESH START DEVELOPMENTAL LEARNING AND FINE ART CENTER