SMARTIE PANTS ACADEMY CENTER HOUSTON (EIN 455279101) - 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

2011

Legal Domicile

Principal Officer

Dr Sumiko Hamilton Hervey

Phone

8329066571

Tax Period

2024-01-01 to 2024-12-31

SMARTIE PANTS ACADEMY CENTER HOUSTON, founded in 2011, is a small nonprofit in the Human Services sector that reported $510K in total revenue in fiscal year 2024. The organization ran a surplus of $190K, a strong 37% operating margin.

Mission

Smartie Pants Academy Center Houston is a full-time facility that offers childcare for children with special needs and offers individualized instruction for each child. Every child is provided an Individualized Education Plan that focuses on that particular child's functional level.

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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 $0

Program Service Revenue $509,537

Investment Income $0

Other Revenue $0

TOTAL REVENUE $509,537

Expense Breakdown

Grants Paid $0

Salaries & Benefits $224,359

Fundraising Expenses $0

Program Expenses $319,259

Other Expenses $94,900

TOTAL EXPENSES $319,259

Year-over-Year Comparison

	2024	2023	Change
Revenue	$509,537	$509,537	N/A
Expenses	$319,259	$297,239	+0.1%
Net Income	$190,278	$212,298	-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

N/A

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

$78,676

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kamila Alexander	Director	40	Highest	$49,150	$49,150	$98,300
Elbonie Hatter	Board Member	45	Officer	$39,338	$39,338	$78,676
Dahja Garrett	Board Member	25	Officer	$0	$0	$0
Chelsea Vanhook Swenney	Vice President/Treasurer	25	Officer	$0	$0	$0
Sumiko Hamilton-Hervey	CEO/President	40	Key Emp	$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	$509,537	$319,259	$509,537	$190,278
2023	$509,537	$297,239	$660,860	$212,298
2022	$509,537	$210,975	$448,562	$298,562
2021	$387,994	$325,000	$143,780	$62,994
2020	$329,887	$297,859	$80,786	$32,028

SMARTIE PANTS ACADEMY CENTER HOUSTON