BEACON CHILD DEVELOPMENT CENTER (EIN 364556222) - 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

2004

Legal Domicile

Principal Officer

KAREN LEDBETTER

Phone

8286984665

Tax Period

2023-01-01 to 2023-12-31

BEACON CHILD DEVELOPMENT CENTER, founded in 2004, is a small nonprofit in the Human Services sector that reported $286K in total revenue in fiscal year 2023. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

CHILD DEVELOPMENT SERVICES

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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 $29,677

Program Service Revenue $256,192

Investment Income $0

Other Revenue $0

TOTAL REVENUE $285,869

Expense Breakdown

Grants Paid $0

Salaries & Benefits $164,338

Fundraising Expenses $0

Program Expenses $249,159

Other Expenses $126,065

TOTAL EXPENSES $290,403

Year-over-Year Comparison

	2023	2022	Change
Revenue	$285,869	$260,916	+0.1%
Expenses	$290,403	$262,047	+0.1%
Net Income	$-4,534	$-1,131	+3.0%

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

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GENE WATERS	BOARD PRESIDENT	2.00	Officer	$0	$0	$0
KIM WATERS	BOARD VICE PRESIDENT	2.00	Officer	$0	$0	$0
CHARLES ROBINSON	BOARD MEMBER	2.00	Officer	$0	$0	$0
ETTA ROBINSON	BOARD MEMBER	2.00	Officer	$0	$0	$0
KAREN LEDBETTER	EXECUTIVE DIRECTOR	40.00	Officer Key Emp	$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	$285,869	$290,403	No data	$-4,534
2022	$260,916	$262,047	No data	$-1,131
2021	$78,698	$69,686	No data	$9,012
2020	$137,248	$123,068	No data	$14,180
2019	$101,336	$97,447	$664	$3,889
2018	$129,502	$133,966	$-705	$-4,464

BEACON CHILD DEVELOPMENT CENTER