VIRGINIA BROWN COMMUNITY ORTHODONTIC PARTNERSHIP (EIN 431913088) - 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

2001

Legal Domicile

Principal Officer

THOMAS C BROWN

Phone

8164214949

Tax Period

2023-01-01 to 2023-12-31

VIRGINIA BROWN COMMUNITY ORTHODONTIC PARTNERSHIP, founded in 2001, is a small nonprofit in the Recreation & Sports sector that reported $483K in total revenue in fiscal year 2023. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $534K exceeded revenue, resulting in a 11% operating deficit.

Mission

SMILES CHANGE LIVES PROVIDES ACCESS TO LIFE-CHANGING ORTHODONTIC TREATMENT FOR CHILDREN FROM LOW-INCOME FAMILIES.

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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 $183,598

Program Service Revenue $285,570

Investment Income $3,693

Other Revenue $10,269

TOTAL REVENUE $483,130

Expense Breakdown

Grants Paid $0

Salaries & Benefits $267,718

Fundraising Expenses $0

Program Expenses $387,292

Other Expenses $266,419

TOTAL EXPENSES $534,137

Year-over-Year Comparison

	2023	2022	Change
Revenue	$483,130	$667,646	-0.3%
Expenses	$534,137	$727,499	-0.3%
Net Income	$-51,007	$-59,853	-0.1%

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

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

$75,137

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR STEVE LITTON	DIRECTOR	0.50	Director	$0	$0	$0
DR JESS KANE	DIRECTOR	0.50	Director	$0	$0	$0
DR KELLY H TOOMBS	DIRECTOR	2.00	Director	$0	$0	$0
PHYLLIS NOLAN	DIRECTOR	0.50	Director	$0	$0	$0
DR FRANK EGAN	DIRECTOR	1.00	Director	$0	$0	$0
ALEXANDER T BROWN	DIRECTOR	0.50	Director	$0	$0	$0
SUSAN SCHMELZER	DIRECTOR	0.50	Director	$0	$0	$0
PAUL HECHLER	DIRECTOR	0.50	Director	$0	$0	$0
VICTORIA LYNSKEY	DIRECTOR	0.50	Director	$0	$0	$0
THOMAS C BROWN	PRESIDENT, DIRECTOR	25.00	Officer	$0	$0	$0
JANELL L PALLANICH	VICE PRESIDENT	35.00	Officer	$54,737	$0	$54,737
REUBEN PAULSEN	TREASURER, DIRECTOR	5.00	Officer	$20,400	$0	$20,400

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	$483,130	$534,137	$478,161	$-51,007
2022	$667,646	$727,499	$552,741	$-59,853
2021	$620,672	$791,243	$613,486	$-170,571
2020	$748,966	$813,811	$605,768	$-64,845
2019	$945,985	$915,050	$545,317	$30,935

VIRGINIA BROWN COMMUNITY ORTHODONTIC PARTNERSHIP