CHRIST CHILD SOCIETY OF AKRON INC

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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

1957

Legal Domicile

Phone

3308676330

Tax Period

2022-07-01 to 2023-06-30

CHRIST CHILD SOCIETY OF AKRON INC, founded in 1957, is a small nonprofit that reported $185K in total revenue in fiscal year 2022. Net assets of $415K represent 27 months of operating reserves.

Mission

HELPING NEEDY CHILDREN

Program Service Accomplishments

Program 1

Expenses: $115,446 Revenue: $36,350

CLOTHING CENTER PROVIDES NEW AND USED CLOTHES TO NEEDY AREA SCHOOL CHILDREN REFERRED BY THE SCHOOL COUNSELOR

Program 2

Expenses: $35,000 Revenue: $100

LIBRARY (ST AUGUSTINES)

Program 3

Expenses: $21,346 Revenue: $1,564

LAYETTE EXPENSES - PROGRAM PROVIDES LAYETTES TO NEWBORN BABIES OF NEEDY MOTHERS

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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 (2022)

Revenue Breakdown

Contributions & Grants $118,492

Program Service Revenue $21,780

Investment Income $2,065

Other Revenue $43,099

TOTAL REVENUE $185,436

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $178,127

Other Expenses $192,860

TOTAL EXPENSES $192,860

Year-over-Year Comparison

	2022	2021	Change
Revenue	$185,436	N/A	N/A
Expenses	$192,860	N/A	N/A
Net Income	$-7,424	N/A	N/A

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

N/A

Employees

N/A

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	Role	Reportable Comp	Other Comp	Total
RITA BURKLEY	President	Officer	$0	$0	$0
PATTY MINROVIC	1st Vice Pres	Officer	$0	$0	$0
PATTY SMITH	2nd Vice Pres	Officer	$0	$0	$0
DENISE FRESH	Recording Sec	Officer	$0	$0	$0
KRISTEN GUAPPONE	Correspond Secr	Officer	$0	$0	$0
DEBRA BREYLEY	Treasurer	Officer	$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
2023	$185,436	$192,860	$415,278	$-7,424
2019	$201,874	$209,111	$358,478	$-7,237