CHILD AND PARENT SERVICES INC

EIN: 382719145 501(c)(3)

BINGHAM FARMS, MI

Total Revenue
$61,066
Total Expenses
$159,865
Total Assets
N/A
Net Assets
N/A
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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
1986
Legal Domicile
MI
Principal Officer
CATHY EISENBERG
Phone
2486422803
Tax Period
2021-08-01 to 2022-07-31

CHILD AND PARENT SERVICES INC, founded in 1986, is a micro nonprofit that reported $61K in total revenue in fiscal year 2021. Revenue fell 32% from the prior year — a significant decline worth monitoring. Expenses of $160K exceeded revenue, resulting in a 162% operating deficit.

Mission

MATCH ADOPTIVE PARENTS WITH BIRTH MOTHERS.

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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%)

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Financial Overview (2021)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $61,047
Investment Income $19
Other Revenue $0
TOTAL REVENUE $61,066

Expense Breakdown

Grants Paid $5,025
Salaries & Benefits $113,369
Fundraising Expenses $0
Program Expenses $111,534
Other Expenses $41,471
TOTAL EXPENSES $159,865

Year-over-Year Comparison

2021 2020 Change
Revenue $61,066 $89,566 -0.3%
Expenses $159,865 $123,201 +0.3%
Net Income $-98,799 $-33,635 +1.9%
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

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Governance

Voting Members
2
Independent Members
2
Employees
2
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
2
$55,020
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
CATHY EISENBERG PRESIDENT/TREASURER 40.00
Officer
$55,020 $0 $55,020
NANCY BORTMAN VICE PRESIDENT 10.00
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
2022 $61,066 $159,865 No data $-98,799
2021 $89,566 $123,201 $99,344 $-33,635
2020 $156,766 $123,576 $132,573 $33,190
2019 $156,291 $169,360 $100,491 $-13,069
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