COMMUNITY CENTER OF SOUTH DECATUR (EIN 581376665) - 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

1979

Legal Domicile

Principal Officer

LEAH MANLEY

Tax Period

2023-01-01 to 2023-12-31

COMMUNITY CENTER OF SOUTH DECATUR, founded in 1979, is a small nonprofit that reported $162K in total revenue in fiscal year 2023. Revenue surged 42% from the prior year, signaling strong growth momentum. Expenses of $139K left a modest 14% surplus.

Mission

THE MISSION OF THE COMMUNITY CENTER OF SOUTH DECATUR IS TO PRESERVE AND MAINTAIN THE SOLARIUM AT HISTORIC SCOTTISH RITE AS A SUSTAINABLE COMMUNITY RESOURCE.

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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 $5,047

Program Service Revenue $151,665

Investment Income $105

Other Revenue $4,807

TOTAL REVENUE $161,624

Expense Breakdown

Grants Paid $0

Salaries & Benefits $47,146

Fundraising Expenses $0

Program Expenses $105,532

Other Expenses $91,822

TOTAL EXPENSES $138,968

Year-over-Year Comparison

	2023	2022	Change
Revenue	$161,624	$113,905	+0.4%
Expenses	$138,968	$90,787	+0.5%
Net Income	$22,656	$23,118	0.0%

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

750

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
LEAH MANLEY	PRESIDENT	N/A	Officer Director	$0	$0	$0
MARK SANDERS	TREASURER	N/A	Officer Director	$0	$0	$0
ELIZABETH DALY	SECRETARY	N/A	Officer Director	$0	$0	$0
JENN WOOD	BOARD MEMBER	N/A	Director	$0	$0	$0
AMY WILSON	BOARD MEMBER	N/A	Director	$0	$0	$0
CYNTHIA VARKEY	BOARD MEMBER	N/A	Director	$0	$0	$0
IRENE FORAN	BOARD MEMBER	N/A	Director	$0	$0	$0
LESLIE PATTERSON	BOARD MEMBER	N/A	Director	$0	$0	$0
DEREK BOUDREAU	BOARD MEMBER	N/A	Director	$0	$0	$0
SCOT HOLLONBECK	PAST PRESIDE	N/A	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	$161,624	$138,968	$274,659	$22,656
2022	$113,905	$90,787	$268,701	$23,118
2021	$42,033	$113,566	$218,086	$-71,533
2020	$54,415	$101,833	$284,768	$-47,418
2019	$180,337	$155,652	$376,070	$24,685
2018	$179,689	$178,699	$333,084	$990

COMMUNITY CENTER OF SOUTH DECATUR