Center for Gifted (EIN 364059122) - 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

1996

Legal Domicile

Principal Officer

Joan Franklin Smutny

Phone

8479010173

Tax Period

2021-02-01 to 2022-01-31

Center for Gifted, founded in 1996, is a small nonprofit that reported $301K in total revenue in fiscal year 2021. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $291K left a modest 3% surplus.

Mission

THE CENTER FOR GIFTED OFFERS AN INNOVATIVE AND UNIQUE APPROACH TO EDUCATION PROVIDING SUPERB OPPORTUNITIES FOR YOUNG PEOPLE TO EXPLORE DIVERSE SUBJECTS IN A CREATIVE CHALLENGING ENVIRONMENT.

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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 (2021)

Revenue Breakdown

Contributions & Grants $134,220

Program Service Revenue $166,542

Investment Income $0

Other Revenue $0

TOTAL REVENUE $300,762

Expense Breakdown

Grants Paid $0

Salaries & Benefits $234,404

Fundraising Expenses $0

Program Expenses $287,889

Other Expenses $56,521

TOTAL EXPENSES $290,925

Year-over-Year Comparison

	2021	2020	Change
Revenue	$300,762	$275,129	+0.1%
Expenses	$290,925	$326,135	-0.1%
Net Income	$9,837	$-51,006	-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

N/A

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

$61,470

Total Directors

$61,470

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Joan Smutny	Director	10.00	Officer Director	$0	$0	$0
Maria Freeman	Associate Director	40.00	Officer Director	$11,000	$0	$11,000
Jennifer Rinne	Associate Director	40.00	Officer Director Highest	$50,470	$0	$50,470

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
2022	$300,762	$290,925	$-2,638	$9,837
2021	$275,129	$326,135	$1,391	$-51,006
2020	$395,969	$494,560	$3,142	$-98,591

Center for Gifted