CHILDRENS CHRISTIAN LEARNING CENTER INC (EIN 364317207) - 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

1999

Legal Domicile

Principal Officer

Shu Lam

Phone

8473521968

Tax Period

2023-01-01 to 2023-12-31

CHILDRENS CHRISTIAN LEARNING CENTER INC, founded in 1999, is a small nonprofit in the Human Services sector that reported $341K in total revenue in fiscal year 2023. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $451K exceeded revenue, resulting in a 32% operating deficit.

Mission

Believing that children are God's precious creation, Children's Christian Learning Center, in partnership with parents and the community, seeks to provide an environment where children can grow and develop into their God-given potential.

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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 $309

Program Service Revenue $340,614

Investment Income $0

Other Revenue $0

TOTAL REVENUE $340,923

Expense Breakdown

Grants Paid $0

Salaries & Benefits $337,545

Fundraising Expenses $0

Program Expenses $451,419

Other Expenses $113,874

TOTAL EXPENSES $451,419

Year-over-Year Comparison

	2023	2022	Change
Revenue	$340,923	$454,841	-0.3%
Expenses	$451,419	$464,879	0.0%
Net Income	$-110,496	$-10,038	+10.0%

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

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

$60,560

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Elaine DePaz	Center Director	40	Key Emp	$40,141	$0	$40,141
Paula Akinola	Board Member	24	Key Emp	$20,419	$0	$20,419
Raymond Altares	Board Treasurer	1	Officer	$0	$0	$0
Shu Lam	Secretary	1	Officer	$0	$0	$0
Dennis Massar	Board President	1	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
2024	No data	No data	No data	No data
2023	$340,923	$451,419	$26,179	$-110,496
2022	$454,841	$464,879	$136,675	$-10,038
2021	$567,599	$487,234	$146,713	$80,365
2020	$408,480	$386,357	$66,348	$22,123

CHILDRENS CHRISTIAN LEARNING CENTER INC