EDCEPTIONAL INC (EIN 455281198) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2012

Legal Domicile

Principal Officer

J THEODORE SMITH

Phone

5854919700

Tax Period

2024-01-01 to 2024-12-31

EDCEPTIONAL INC, founded in 2012, is a small nonprofit in the Education sector that reported $752K in total revenue in fiscal year 2024. Revenue surged 36% from the prior year, signaling strong growth momentum.

Mission

EDCEPTIONAL WAS CREATED TO HELP EXPAND THE NUMBER OF HIGH-QUALITY K - 12 PUBLIC EDUCATION SEATS FOR ALL LOW-INCOME CHILDREN LIVING IN THE CITY OF ROCHESTER, NY, REGARDLESS OF SCHOOL TYPE, CHARTER OR DISTRICT. THE MISSION INCLUDES STRENGTHENING AND GROWING THE CHARTER SCHOOL SECTOR IN ROCHESTER AND SUPPORTING CHARTER SCHOOLS THAT HAVE THE LEADERSHIP AND MODEL NEEDED TO BE SUCCESSFUL. EDCEPTIONAL SUPPORTS ALL LOCAL CHARTER SCHOOLS BY OPERATING A CHARTER SCHOOL APPLICATION AND INFORMATION WEB SITE (GOODSCHOOLSROC.ORG) WHERE PARENTS CAN VIEW ALL ROCHESTER AREA CHARTER SCHOOLS AND APPLY TO THOSE OF THEIR CHOICE. EDCEPTIONAL ALSO FACILITATES COLLABORATION AND SHARING OF BEST PRACTICES AMONG THE ROCHESTER CHARTER SCHOOLS, WITH AN EMPHASIS ON LEADERSHIP DEVELOPMENT AT THE BOARD LEVEL AND SCHOOL MANAGEMENT TEAM LEVEL, AS WELL AS UNDERSTANDING THE IMPORTANCE OF A POSITIVE, ENABLING SCHOOL CULTURE. AN IMPORTANT EMPHASIS IS TO PROVIDE COACHING TO SCHOOL LEADERS AND TEACHERS TO IMPLEMENT LITERACY PROGRAMS BASED ON RECENT NEUROLOGICAL RESEARCH ON HOW THE BRAIN LEARNS TO READ. SUCH PROGRAMS HAVE PROVEN SUCCESSFUL IN RAISING THE PERCENTAGE OF STUDENTS READING AT GRADE LEVEL BY DOUBLE DIGIT AMOUNTS YEARLY, AND THE ORGANIZATION'S GOAL IS TO ENSURE THAT ALL STUDENTS READ FLUENTLY. EDCEPTIONAL WORKS WITH A WIDE RANGE OF COMMUNITY ORGANIZATIONS AND FOUNDATIONS TO INCREASE AWARENESS OF AND THE NEED FOR QUALITY SCHOOL OPTIONS IN ROCHESTER.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $738,043

Program Service Revenue $0

Investment Income $13,412

Other Revenue $1,025

TOTAL REVENUE $752,480

Expense Breakdown

Grants Paid $25,500

Salaries & Benefits $256,343

Fundraising Expenses $14,469

Program Expenses $554,783

Other Expenses $479,541

TOTAL EXPENSES $761,384

Year-over-Year Comparison

	2024	2023	Change
Revenue	$752,480	$553,813	+0.4%
Expenses	$761,384	$676,922	+0.1%
Net Income	$-8,904	$-123,109	-0.9%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$128,752

Total Directors

$128,752

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES BRUSH	CHAIRMAN	10.00	Officer Director	$0	$0	$0
DALE TWARDOKUS	VICE CHAIR THROUGH 9/24	2.00	Officer Director	$0	$0	$0
MEGHAN SCHUBMEHL	SECRETARY THROUGH 9/24	2.00	Officer Director	$0	$0	$0
THEODORE SMITH	TREASURER	2.00	Officer Director	$0	$0	$0
JUDITH FOZNI	BOARD MEMBER	1.00	Director	$0	$0	$0
NICOLE GIBBONS	BOARD MEMBER	1.00	Director	$0	$0	$0
RICHARD KAPLAN	BOARD MEMBER	1.00	Director	$0	$0	$0
KATHLEEN MUSCATO	BOARD MEMBER	1.00	Director	$0	$0	$0
SUZANNE PULEO	BOARD MEMBER	1.00	Director	$0	$0	$0
MICHAEL WYATT	BOARD MEMBER	1.00	Director	$0	$0	$0
REV SEBRONE JOHNSON	CEO	40.00	Officer Director	$125,002	$3,750	$128,752
BRYAN HICKMAN	EXECUTIVE VP AND SECRETARY BEG. 9/24	35.00	Officer Director	$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	$752,480	$761,384	$501,430	$-8,904
2023	$553,813	$676,922	$526,059	$-123,109
2022	$482,973	$428,796	$577,479	$54,177
2021	$453,938	$390,501	$520,988	$63,437
2020	$487,592	$392,350	$451,977	$95,242
2019	$1,005,324	$818,494	$365,920	$186,830
2018	$1,353,278	$1,094,877	$8,312,798	$258,401

EDCEPTIONAL INC