A BETTER CHILDHOOD INC (EIN 472004064) - 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

2014

Legal Domicile

Principal Officer

MARCIA ROBINSON LOWRY

Phone

6467954456

Tax Period

2023-01-01 to 2023-12-31

A BETTER CHILDHOOD INC, founded in 2014, is a small nonprofit that reported $965K in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. Expenses of $1.4M exceeded revenue, resulting in a 42% operating deficit.

Mission

TO ADVOCATE FOR CHILDREN WHO HAVE BEEN HARMED OR NEGLECTED WHILE IN THE CUSTODY OF STATE OPERATED WELFARE SYSTEMS BY UTILITIZING THE COURT SYSTEM AND PROVIDING REPRESENTATION FOR THESE CHILDREN.

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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 $717,993

Program Service Revenue $246,775

Investment Income $44

Other Revenue $0

TOTAL REVENUE $964,812

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,049,932

Fundraising Expenses $61,225

Program Expenses $1,115,498

Other Expenses $323,832

TOTAL EXPENSES $1,373,764

Year-over-Year Comparison

	2023	2022	Change
Revenue	$964,812	$1,131,719	-0.1%
Expenses	$1,373,764	$1,286,933	+0.1%
Net Income	$-408,952	$-155,214	+1.6%

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

$253,238

Total Directors

$253,238

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARCIA ROBINSON LOWRY	EXECUTIVE DIRECTOR	40.00	Officer Director	$253,238	$0	$253,238
FREDERIC DORWART	CHAIR OF THE BOARD	1.00	Officer Director	$0	$0	$0
ROBERT D LEVY	TREASURER	1.00	Officer Director	$0	$0	$0
STEVEN DOW	DIRECTOR	1.00	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	$964,812	$1,373,764	$1,405,974	$-408,952
2022	$1,131,719	$1,286,933	$1,686,944	$-155,214
2021	$1,933,623	$1,250,380	$1,761,153	$683,243
2020	$1,922,767	$1,274,443	$1,218,239	$648,324
2019	$1,291,762	$1,239,985	$431,939	$51,777
2018	$779,842	$751,692	$385,237	$28,150

A BETTER CHILDHOOD INC