OPERATION BREAKTHROUGH INC

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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

1971

Legal Domicile

Principal Officer

MARY ESSELMAN

Phone

8167563511

Tax Period

2023-11-01 to 2024-10-31

OPERATION BREAKTHROUGH INC, founded in 1971, is a mid-sized nonprofit in the Education sector that reported $19.5M in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $17.7M left a modest 9% surplus.

Mission

TO PROVIDE A SAFE, LOVING AND EDUCATIONAL ENVIRONMENT FOR CHILDREN IN POVERTY AND TO EMPOWER THEIR FAMILIES THROUGH ADVOCACY, EMERGENCY AID, AND EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $14,986,695 Revenue: $3,947,492

EARLY CHILDHOOD, SCHOOL AGE, AND PARENT SERVICES: DURING FISCAL 2024, OPERATION BREAKTHROUGH OPERATED AT OR NEAR CAPACITY SERVING APPROXIMATELY 400 PRESCHOOLERS AND INFANTS IN ITS EARLY CHILDHOOD...

EARLY CHILDHOOD, SCHOOL AGE, AND PARENT SERVICES: DURING FISCAL 2024, OPERATION BREAKTHROUGH OPERATED AT OR NEAR CAPACITY SERVING APPROXIMATELY 400 PRESCHOOLERS AND INFANTS IN ITS EARLY CHILDHOOD EDUCATION PROGRAMS, 250 SCHOOL AGED CHILDREN IN ITS BEFORE/AFTER SCHOOL ENRICHMENT PROGRAMS, AND 300 HIGH SCHOOL STUDENTS IN ITS YOUTH PROGRAMS. SUPPORTIVE SERVICES OFFERED INCLUDE HEALTH AND WELLNESS, FAMILY SERVICES, MEALS, AND EMERGENCY ASSISTANCE. PROGRAMS ARE PRIMARILY FUNDED BY CONTRIBUTIONS AND GRANTS AND SERVE LOW-INCOME FAMILIES BASED ON FEDERAL GUIDELINES. THE PROGRAM ALSO RECEIVES HEAD START FUNDS.

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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 $15,054,293

Program Service Revenue $3,947,492

Investment Income $417,961

Other Revenue $129,558

TOTAL REVENUE $19,549,304

Expense Breakdown

Grants Paid $576,463

Salaries & Benefits $11,762,153

Fundraising Expenses $828,346

Program Expenses $14,986,695

Other Expenses $5,384,182

TOTAL EXPENSES $17,722,798

Year-over-Year Comparison

	2023	2022	Change
Revenue	$19,549,304	$17,987,372	+0.1%
Expenses	$17,722,798	$16,219,873	+0.1%
Net Income	$1,826,506	$1,767,499	+0.0%

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

277

Volunteers

150

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

$302,046

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMEY BERTRAM	CHAIR	1.00	Officer Director	$0	$0	$0
WENDY HILL	VICE-CHAIR	1.00	Officer Director	$0	$0	$0
RICHARD WINSTON	SECRETARY	1.00	Officer Director	$0	$0	$0
NATHAN BENJAMIN	DIRECTOR	0.50	Director	$0	$0	$0
LESLEY ELWELL	DIRECTOR	0.50	Director	$0	$0	$0
CHRIS GOODE	DIRECTOR	0.50	Director	$0	$0	$0
SPENCER HARDWICK	DIRECTOR	0.50	Director	$0	$0	$0
KATHRYN HARVEL	DIRECTOR	0.50	Director	$0	$0	$0
SMITH HOLLAND	DIRECTOR	0.50	Director	$0	$0	$0
DEBBIE HOUSH	DIRECTOR	0.50	Director	$0	$0	$0
BRIDGETTE JONES	DIRECTOR	0.50	Director	$0	$0	$0
JOLIE JUSTUS	DIRECTOR	0.50	Director	$0	$0	$0
ERIC KELLER	DIRECTOR	0.50	Director	$0	$0	$0
KRISTA KLAUS	DIRECTOR	0.50	Director	$0	$0	$0
SHERRI LATHROP	DIRECTOR	0.50	Director	$0	$0	$0
JON OTTO	DIRECTOR	0.50	Director	$0	$0	$0
SABINA SAFDER	DIRECTOR	0.50	Director	$0	$0	$0
BETH SOUKUP	DIRECTOR	0.50	Director	$0	$0	$0
TANNER WYCOFF	DIRECTOR	0.50	Director	$0	$0	$0
MARY ESSELMAN	CEO	60.00	Officer	$198,995	$8,751	$207,746
KEVIN BOYER	CFO/COO/ TREASURER	12.00	Officer	$61,994	$32,306	$94,300
BERTA SAILER	FOUNDER	4.00	Highest	$280,856	$16,268	$297,124
KIMMIKKA BROWN	DIR OF HEALTH/QUALITY	40.00	Highest	$114,518	$8,983	$123,501
JANIE BISHOP-DEEGAN	SCHOOL AGE PROGRAMMING	50.00	Highest	$101,053	$19,311	$120,364
MARY MULKEY	DIR OF EDUCATION	50.00	Highest	$120,499	$4,379	$124,878
PATRICIA THOMPSON	FACILITIES MANAGER	40.00	Highest	$110,054	$9,850	$119,904

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	$19,549,304	$17,722,798	$45,237,203	$1,826,506
2023	$17,987,372	$16,219,873	$42,895,521	$1,767,499
2022	$16,723,338	$17,442,439	$34,402,392	$-719,101
2021	$19,078,518	$14,950,106	$34,953,494	$4,128,412
2020	$15,851,429	$14,048,488	$30,816,270	$1,802,941
2019	$12,853,805	$14,982,666	$28,770,030	$-2,128,861
2018	$16,717,806	$10,636,282	$33,512,387	$6,081,524