LOWCOUNTRY AIDS SERVICES CHILDS

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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

Principal Officer

BRADLEY CHILDS

Phone

8437472273

Tax Period

2023-01-01 to 2023-12-31

LOWCOUNTRY AIDS SERVICES CHILDS is a mid-sized nonprofit that reported $11.0M in total revenue in fiscal year 2023. Expenses of $10.6M left a modest 4% surplus.

Mission

TO PROVIDE SOCIAL SERVICES

Program Service Accomplishments

Program 1

Expenses: $9,221,308

TO PROVIDE ASSISSTANCE AND SUPPORT TO PEOPLE WITH AIDS OR HIV INFECTION, THEIR FAMILIES, FRIENDS, AND LOVED ONES; TO ACT AS AN ADVOCACY AND RESOURCE AGENCY.

Program 2

Expenses: $769,842

TO PROVIDE VOLUNTEER TRAINING AND GIVE ASSISTANCE TO HEALTH CARE AND SOCIAL SERVICE PROVIDERS.

Program 3

Expenses: $309,370

TO PROVIDE INFORMATION AND EDUCATION TO THE PUBLIC ABOUT AIDS AND RELATED ILLNESSES.

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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 $10,948,964

Program Service Revenue $0

Investment Income $51,615

Other Revenue $-11,922

TOTAL REVENUE $10,988,657

Expense Breakdown

Grants Paid $7,359,686

Salaries & Benefits $2,045,077

Fundraising Expenses $64,812

Program Expenses $10,390,141

Other Expenses $1,179,081

TOTAL EXPENSES $10,583,844

Year-over-Year Comparison

	2023	2022	Change
Revenue	$10,988,657	$10,376,093	+0.1%
Expenses	$10,583,844	$9,025,875	+0.2%
Net Income	$404,813	$1,350,218	-0.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRADLEY CHILDS	EXEC DIRECTO	40.00	Highest	$189,429	$0	$189,429
MARIE ARNAUD	SECRETARY	N/A	Officer	$0	$0	$0
BOBETTE FISHER	DIRECTOR AT	N/A	Officer	$0	$0	$0
SHAWN MCDONALD	TREASURER	N/A	Officer	$0	$0	$0
KATHRYN MCGOWAN	DIRECTOR AT	N/A	Officer	$0	$0	$0
SUSAN MCWATTERS	PRESIDENT	N/A	Officer	$0	$0	$0
REECE SMITH	DIRECTOR AT	N/A	Officer	$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	$10,988,657	$10,583,844	$10,189,992	$404,813
2022	$9,705,783	$9,033,834	$7,184,242	$671,949
2021	$8,336,788	$7,905,384	$5,966,511	$431,404
2020	$7,670,819	$6,919,634	$3,594,230	$751,185
2019	$6,340,040	$5,733,519	$2,853,703	$606,521
2018	$4,690,565	$4,348,498	$2,134,519	$342,067