C & M LEARNING CENTER (EIN 571125111) - 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

2003

Legal Domicile

Principal Officer

Debra Ulmer

Phone

8035354142

Tax Period

2024-01-01 to 2024-12-31

C & M LEARNING CENTER, founded in 2003, is a micro nonprofit in the Education sector that reported $32K in total revenue in fiscal year 2024. Revenue surged 232% from the prior year, signaling strong growth momentum. Expenses of $86K exceeded revenue, resulting in a 167% operating deficit.

Mission

To Aid students by providing classroom instruction to enhance academic skills required by grade level and standardize test.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $32,199

TOTAL REVENUE $32,199

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $16,198

Other Expenses $86,079

TOTAL EXPENSES $86,079

Year-over-Year Comparison

	2024	2023	Change
Revenue	$32,199	$9,706	+2.3%
Expenses	$86,079	$58,176	+0.5%
Net Income	$-53,880	$-48,470	+0.1%

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

N/A

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
Lawrence Keitt	Legal Counselor	3.00	Officer	$0	$0	$0
Debra Ulmer	Executive DIRECTOR	50.00	Officer	$0	$0	$0
George E Crosland	Chairman	3.00	Officer	$0	$0	$0
Kendrick Arthur	SECRETARY	3.00	Officer	$0	$0	$0
Faith Arthur	Vice Chairman	3.00	Officer	$0	$0	$0
Bernard Wescott	Treasurer	3.00	Officer	$0	$0	$0
Albert Ulmer	Asst Director	25.00	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	$32,199	$86,079	No data	$-53,880
2023	$9,706	$58,176	No data	$-48,470
2022	$102,339	$102,339	No data	No data
2021	$53,421	$109,702	No data	$-56,281
2020	$53,638	$76,879	No data	$-23,241
2019	$86,275	$85,746	$953	$529
2018	$89,724	$90,686	$424	$-962

C & M LEARNING CENTER