HELPING THE BEHAVIORALLY CHALLENGING CHILD (EIN 463240447) - 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

2013

Legal Domicile

Principal Officer

DEBRA ANN AFARIAN

Phone

7146951057

Tax Period

2023-01-01 to 2023-12-31

HELPING THE BEHAVIORALLY CHALLENGING CHILD, founded in 2013, is a micro nonprofit in the Human Services sector that reported $24K in total revenue in fiscal year 2023. Revenue fell 54% from the prior year — a significant decline worth monitoring. Expenses of $73K exceeded revenue, resulting in a 201% operating deficit.

Mission

HELPING THE BEHAVIORALLY CHALLENGING CHILD (HBCC) IS A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION THAT ENABLES CHILDREN WHO CAN BE BEHAVIORALLY CHALLENGING TO LEAD MORE PRODUCTIVE AND INCLUSIVE LIVES.

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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 $11,071

Program Service Revenue $16,139

Investment Income $0

Other Revenue $-2,903

TOTAL REVENUE $24,307

Expense Breakdown

Grants Paid $0

Salaries & Benefits $51,431

Fundraising Expenses $590

Program Expenses $63,140

Other Expenses $21,629

TOTAL EXPENSES $73,060

Year-over-Year Comparison

	2023	2022	Change
Revenue	$24,307	$53,016	-0.5%
Expenses	$73,060	$68,461	+0.1%
Net Income	$-48,753	$-15,445	+2.2%

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

$25,200

Total Directors

$25,200

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEBRA ANN AFARIAN	PRESIDENT AND CEO	40.00	Officer Director	$25,200	$0	$25,200
STEVEN CUFFARI	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ELISA BROWN	TREASURER	8.00	Officer Director	$0	$0	$0
SOCORRO STANBACK	SECRETARY	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
2024	No data	No data	No data	No data
2023	$24,307	$73,060	$2,187,672	$-48,753
2022	$53,016	$68,461	$2,209,676	$-15,445
2021	$50,462	$70,507	$2,193,452	$-20,045
2020	$49,444	$58,435	$2,160,141	$-8,991
2019	$23,932	$32,763	$2,189,960	$-8,831
2018	$37,912	$54,586	$2,182,491	$-16,674

HELPING THE BEHAVIORALLY CHALLENGING CHILD