Child Development Services of Ottawa County Inc (EIN 381840604) - 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

1966

Legal Domicile

Principal Officer

Bethany DeGraaf

Phone

6167860736

Tax Period

2024-08-01 to 2025-07-31

Child Development Services of Ottawa County Inc, founded in 1966, is a community nonprofit in the Education sector that reported $5.2M in total revenue in fiscal year 2024. Expenses of $4.8M left a modest 7% surplus.

Mission

To provide quality educational programs for young children and their families with an emphasis on those with limited resources, living in Ottawa and northern Allegan Counties of Michigan.

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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 (2024)

Revenue Breakdown

Contributions & Grants $5,020,177

Program Service Revenue $148,946

Investment Income $0

Other Revenue $393

TOTAL REVENUE $5,169,516

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,934,162

Fundraising Expenses $0

Program Expenses $4,565,600

Other Expenses $894,151

TOTAL EXPENSES $4,828,313

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,169,516	$4,840,256	+0.1%
Expenses	$4,828,313	$4,710,498	+0.0%
Net Income	$341,203	$129,758	+1.6%

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

101

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

$126,883

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Bethany DeGraaf	President	3.00	Officer Director	$0	$0	$0
Kellie Powers	Vice President	2.00	Officer Director	$0	$0	$0
Chris Knoll	Treasurer	2.00	Officer Director	$0	$0	$0
Jon Andersh	Secretary	2.00	Officer Director	$0	$0	$0
Erica Hoodhood	Director	2.00	Director	$0	$0	$0
Tom Degraaf	Director	2.00	Director	$0	$0	$0
Janiece Lambert-Mann	Director	2.00	Director	$0	$0	$0
Barb Depree	Director	2.00	Director	$0	$0	$0
Abby Lucas	Director	2.00	Director	$0	$0	$0
Kristin Wise	Executive Director	40.00	Officer	$102,984	$23,899	$126,883

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	$5,169,516	$4,828,313	$1,798,016	$341,203
2024	$4,840,256	$4,710,498	$1,284,365	$129,758
2023	$4,788,040	$4,939,431	$1,066,934	$-151,391
2022	$4,814,762	$5,125,857	$1,583,652	$-311,095
2021	$4,729,422	$4,369,319	$1,518,145	$360,103
2020	$4,408,575	$4,436,854	$1,109,025	$-28,279
2019	$4,153,933	$4,109,156	$1,061,965	$44,777
2018	$4,105,591	$3,992,634	$1,018,939	$112,957

Child Development Services of Ottawa County Inc