Child Development Center Inc (EIN 560796221) - 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

1957

Legal Domicile

Principal Officer

Ashley Wells

Phone

9103434245

Tax Period

2023-07-01 to 2024-06-30

Child Development Center Inc, founded in 1957, is a community nonprofit in the Education sector that reported $1.8M in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year. Expenses of $1.6M left a modest 10% surplus.

Mission

The Child Development Center is a developmental day center designed to build the independence of exceptional children through high-quality early education and therapeutic services.

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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 $1,693,136

Program Service Revenue $70,425

Investment Income $29,280

Other Revenue $0

TOTAL REVENUE $1,792,841

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,238,034

Fundraising Expenses $0

Program Expenses $1,428,996

Other Expenses $374,860

TOTAL EXPENSES $1,612,894

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,792,841	$1,964,348	-0.1%
Expenses	$1,612,894	$1,516,952	+0.1%
Net Income	$179,947	$447,396	-0.6%

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

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

$81,697

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Heather Ratliff	Executive Dir.	40.00	Officer	$70,989	$10,708	$81,697
Dr Ashley Wells	Chair	2.00	Officer Director	$0	$0	$0
Nick Rhodes	Vice Chair	2.00	Officer Director	$0	$0	$0
Shannon Barham	Secretary	2.00	Officer Director	$0	$0	$0
Kyle Nutt	Treasurer	2.00	Officer Director	$0	$0	$0
Jessica Spaeth	Director	1.00	Director	$0	$0	$0
Sarah Becton	Director	1.00	Director	$0	$0	$0
Kim Ceasar	Director	1.00	Director	$0	$0	$0
Heidi Higgins	Director	1.00	Director	$0	$0	$0
Mea Hoffman	Director	1.00	Director	$0	$0	$0
John Walker	Director	1.00	Director	$0	$0	$0
Robin Kee	Director	1.00	Director	$0	$0	$0
Sara Movahedazarhouligh	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
2025	No data	No data	No data	No data
2024	$1,792,841	$1,612,894	$2,717,287	$179,947
2023	$1,964,348	$1,516,952	$2,693,019	$447,396
2022	$1,948,931	$1,241,244	$2,553,336	$707,687
2021	$1,331,964	$1,168,432	$1,649,197	$163,532
2020	$1,519,245	$1,274,555	$1,509,464	$244,690
2019	$1,291,749	$1,380,173	$1,056,352	$-88,424

Child Development Center Inc