THE CHILDRENS LEARNING CENTER II (EIN 352281658) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Phone

7084932728

Tax Period

2024-01-01 to 2024-12-31

THE CHILDREN'S LEARNING CENTER II, founded in 2004, is a small nonprofit that reported $473K in total revenue in fiscal year 2018. Expenses of $538K exceeded revenue, resulting in a 14% operating deficit.

Mission

PROVIDING DAY CARE AND AFTER SCHOOL CARE FOR KIDS RESIDING IN UNDERPRIVELEGED AND UNDER SERVED NEIGHBORHOODS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $226,179

Investment Income $0

Other Revenue $1,391

TOTAL REVENUE $227,570

Expense Breakdown

Grants Paid $0

Salaries & Benefits $187,681

Fundraising Expenses $0

Program Expenses $241,709

Other Expenses $106,172

TOTAL EXPENSES $293,853

Year-over-Year Comparison

	2024	2023	Change
Revenue	$227,570	$293,438	-0.2%
Expenses	$293,853	$294,828	0.0%
Net Income	$-66,283	$-1,390	+46.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
VALERIE SMITH	SECRETARY	40.00	Director	$0	$0	$0
SHARON SMITH	DIRECTOR	45.00	Director Highest	$0	$0	$0
COLLEN GWESTTE	DIRECTOR	2.00	Director	$0	$0	$0
MICHAEL SMITH	EXECUTIVE DIRECTOR	15.00	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
2025	No data	No data	No data	No data
2024	$227,570	$293,853	$45,601	$-66,283
2023	$293,438	$294,828	$77,163	$-1,390
2022	$299,844	$260,551	$113,170	$39,293
2020	$227,617	$251,300	$93,765	$-23,683
2019	$496,798	$524,096	$131,729	$-27,298
2018	$473,470	$538,064	$163,299	$-64,594

THE CHILDRENS LEARNING CENTER II