Charleston Community Early Learning Center (EIN 370922957) - 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

Tina Kumpf Director

Phone

2173453111

Tax Period

2023-01-01 to 2023-12-31

Charleston Community Early Learning Center, founded in 1971, is a small nonprofit in the Human Services sector that reported $916K in total revenue in fiscal year 2023. Revenue grew 17% year-over-year, indicating healthy expansion. The organization ran a surplus of $156K, a strong 17% operating margin.

Mission

To serve Charleston & the surrounding communities by providing a developmentally appropriate early-childhood setting for children ages six weeks through 10 years of age regardless of economic status, race or creed.

🔒

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 (2023)

Revenue Breakdown

Contributions & Grants $312,803

Program Service Revenue $600,142

Investment Income $2,782

Other Revenue $0

TOTAL REVENUE $915,727

Expense Breakdown

Grants Paid $0

Salaries & Benefits $592,449

Fundraising Expenses $0

Program Expenses $756,797

Other Expenses $166,798

TOTAL EXPENSES $759,247

Year-over-Year Comparison

	2023	2022	Change
Revenue	$915,727	$781,240	+0.2%
Expenses	$759,247	$718,677	+0.1%
Net Income	$156,480	$62,563	+1.5%

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
Mark Hudson	President	2.00	Officer Director	$0	$0	$0
Tyler Weaver	Vice President	1.00	Officer Director	$0	$0	$0
Cleve Karch	Board Member	1.00	Director	$0	$0	$0
Sally Bock	Board Member	1.00	Director	$0	$0	$0
Daylea Ethridge	Board Member	1.00	Director	$0	$0	$0
Kelly Best Hutti	Secretary	1.00	Officer Director	$0	$0	$0
Brittany M Tierney	Board Member	1.00	Director	$0	$0	$0
Polly Claeys	Board Member	1.00	Director	$0	$0	$0
Jenn King	Board Member	1.00	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
2024	No data	No data	No data	No data
2023	$915,727	$759,247	$654,803	$156,480
2022	$781,240	$718,677	$526,323	$62,563
2021	$777,472	$544,029	$435,852	$233,443
2020	$619,602	$504,039	$209,318	$115,563
2019	$496,669	$463,654	$112,473	$33,015
2018	$490,609	$466,609	$67,800	$24,000

Charleston Community Early Learning Center