CHILDREN'S CENTER FOR BEHAVIORAL DEVELOPMENT (EIN 370823848) - 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

1971

Legal Domicile

Principal Officer

DANIEL POLITES

Phone

6183981152

Tax Period

2024-07-01 to 2025-06-30

CHILDREN'S CENTER FOR BEHAVIORAL DEVELOPMENT, founded in 1971, is a micro nonprofit in the Education sector that reported $63K in total revenue in fiscal year 2024. Revenue fell 51% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $34K, a strong 55% operating margin.

Mission

THE CENTER RENTS AN 8 ACRE CAMPUS EDUCATIONAL CENTER CONSISTING OF A 48 BED, 24/7 RESIDENTIAL BUILDING FOR BOYS FROM THROUGHOUT THE STATE OF ILLINOIS WHO HAVE BEHAVIORAL PROBLEMS. ANOTHER BUILDING INCLUDES 10 CLASSROOMS PLUS A GYM AND CAFETERIA WHERE AN ALTERNATIVE HIGH SCHOOL IS PROVIDED FOR BOYS FROM LOCAL SCHOOL DISTRICTS WHO CANNOT SUCCEED IN A NORMAL HIGH SCHOOL ENVIRONMENT.

🔒

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 $62,500

Investment Income $29

Other Revenue $0

TOTAL REVENUE $62,529

Expense Breakdown

Grants Paid $0

Salaries & Benefits $24,000

Fundraising Expenses $0

Program Expenses $703

Other Expenses $4,417

TOTAL EXPENSES $28,417

Year-over-Year Comparison

	2024	2023	Change
Revenue	$62,529	$128,319	-0.5%
Expenses	$28,417	$32,009	-0.1%
Net Income	$34,112	$96,310	-0.6%

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

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

$24,000

Total Directors

$24,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MIKE LUNDY	V/P-SECRETAR	3.00	Officer Director	$12,000	$0	$12,000
DANIEL POLITES	PRESIDENT	3.00	Officer Director	$12,000	$0	$12,000
TERRY MACKIN	DIRECTOR	3.00	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	$62,529	$28,417	$454,513	$34,112
2024	$128,319	$32,009	$420,401	$96,310
2023	$85,809	$45,508	$324,091	$40,301
2022	$88,117	$42,005	$285,540	$46,112
2021	$67,094	$103,361	$239,428	$-36,267
2020	$83,293	$122,089	$275,695	$-38,796
2019	$59,599	$115,150	$312,741	$-55,551

CHILDREN'S CENTER FOR BEHAVIORAL DEVELOPMENT