SOUTH CENTRAL CHILD DEVELOPMENT 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

1986

Legal Domicile

Principal Officer

SANDRA VANDENHOEK

Phone

6053843683

Tax Period

2025-01-01 to 2025-12-31

SOUTH CENTRAL CHILD DEVELOPMENT INC, founded in 1986, is a community nonprofit that reported $3.8M in total revenue in fiscal year 2025.

Mission

THE ORGANIZATION IS COMMITTED TO THE DEVELOPMENT OF CHILDREN AND FAMILIES USING AN INTEGRATED APPROACH OF COMPREHENSIVE EARLY CHILDHOOD EDUCATION, FAMILY SUPPORT AND COMMUNITY INVOLVEMENT.

Program Service Accomplishments

Program 1

Expenses: $3,224,930

HEAD START PROGRAM - THE ORGANIZATION RECEIVES FEDERAL FUNDING TO PROVIDE HEAD START SERVICES TO 16 COUNTIES IN SOUTHERN SOUTH DAKOTA. THE PROGRAM IS FUNDED TO PROVIDE SERVICES TO HUNDREDS OF...

HEAD START PROGRAM - THE ORGANIZATION RECEIVES FEDERAL FUNDING TO PROVIDE HEAD START SERVICES TO 16 COUNTIES IN SOUTHERN SOUTH DAKOTA. THE PROGRAM IS FUNDED TO PROVIDE SERVICES TO HUNDREDS OF CHILDREN IN THEIR DESIGNATED AREA. THE ORGANIZATION PROVIDES AN ANNUAL REPORT ON ITS WEBSITE (WWW.SCCDINC.COM) WHICH SUMMARIZES MANY OF THE ORGANIZATION'S MOST SIGNIFICANT ACCOMPLISHMENTS.

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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 (2025)

Revenue Breakdown

Contributions & Grants $3,761,022

Program Service Revenue $0

Investment Income $1,798

Other Revenue $2,471

TOTAL REVENUE $3,765,291

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,769,873

Fundraising Expenses $0

Program Expenses $3,224,930

Other Expenses $1,054,155

TOTAL EXPENSES $3,824,028

Year-over-Year Comparison

	2025	2024	Change
Revenue	$3,765,291	$3,717,363	+0.0%
Expenses	$3,824,028	$3,810,854	+0.0%
Net Income	$-58,737	$-93,491	-0.4%

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

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

$229,293

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TAMRA HUMMEL	EXECUTIVE DI	40.00	Officer	$111,375	$16,360	$127,735
KYLE TJEERDSMA	FISCAL MANAG	40.00	Officer	$90,173	$11,385	$101,558
KAITLIN ANDERSH	DIRECTOR	1.00	Director	$0	$0	$0
AMBER BAGOLA	MEMBER AT LA	1.00	Director	$0	$0	$0
DEBRA ELLIS	DIRECTOR	1.00	Director	$0	$0	$0
JOHN FATHKE	VICE CHAIRPE	1.00	Officer Director	$0	$0	$0
LINDA FOOS	DIRECTOR	1.00	Director	$0	$0	$0
ERICKA KOTAB	DIRECTOR	1.00	Director	$0	$0	$0
DEBERA LUCAS	DIRECTOR	1.00	Director	$0	$0	$0
SHONTELL MASON	MEMBER AT LA	1.00	Director	$0	$0	$0
LINDA ROBERTS	SECRETARY/TR	1.00	Officer Director	$0	$0	$0
BROOKE SCHLOSS	DIRECTOR	1.00	Director	$0	$0	$0
SANDRA VANDENHOEK	CHAIRPERSON	1.00	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
2025	$3,765,291	$3,824,028	$1,369,299	$-58,737
2024	$3,717,363	$3,810,854	$1,428,083	$-93,491
2023	$3,662,887	$3,757,493	$1,498,532	$-94,606
2022	$3,713,672	$3,767,478	$1,531,399	$-53,806
2021	$3,514,816	$3,483,503	$1,116,497	$31,313
2020	$3,429,836	$3,196,027	$1,050,298	$233,809
2019	$2,977,707	$2,908,778	$810,003	$68,929
2018	$2,699,077	$2,650,672	$708,047	$48,405