CHILD GUIDANCE CENTER INC

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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

1951

Legal Domicile

Principal Officer

THERESA RULIEN

Phone

9044484700

Tax Period

2024-07-01 to 2025-06-30

CHILD GUIDANCE CENTER INC, founded in 1951, is a community nonprofit that reported $8.8M in total revenue in fiscal year 2024.

Mission

THE CENTER PROVIDES COUNSELING SERVICES FOR THE TREATMENT AND PREVENTION OF BEHAVIORAL HEALTH ISSUES AND RELATED PROBLEMS TO CHILDREN, ADOLESCENTS, AND THEIR FAMILIES.

Program Service Accomplishments

Program 1

Expenses: $1,400,190 Revenue: $2,004,181

OUTPATIENT SERVICES - OUTPATIENT COUNSELING SERVICES PROVIDED AT 5 SITES. THIS PROGRAM IS RESPONSIBLE FOR REGULAR COUNSELING SERVICES TO 1,606 UNIQUE CLIENTS. APPROXIMATELY 90% OF THESE SERVICES ARE MEDICAID FUNDED. COMMERCIAL INSURANCES AND/OR ALTERNATIVE FUNDING PROGRAMS ACCOUNT FOR THE REMAINDER.

Program 2

Expenses: $1,885,316

IN-HOME/ON-SITE SERVICES - PRIMARILY THE FULL SERVICE SCHOOLS PROGRAM. COUNSELING SERVICES PROVIDED TO APPROXIMATELY 1,405 STUDENTS ON-SITE AT 39 SCHOOLS IN DUVAL COUNTY PUBLIC SCHOOLS. THIS PROGRAM...

Program 3

Expenses: $2,284,083

RAPID RESPONSE TEAM - THE MOBILE RESPONSE TEAM FOR DUVAL COUNTY YOUTH IN CRISIS. THIS PROGRAM IS RESPONSIBLE FOR 24/7 INTERVENTION IN THE EVENT OF A RISK OF IMMINENT HARM TO A CLIENT OR TO OTHERS BY THE CLIENT. DIVERSION PERCENTAGE FROM BAKER ACT (APPROXIMATELY84% OF THE 1,800 CALLS) AND RESPONSE TIME LESS THAN AN HOUR ARE KEY METRICS.

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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 $6,837,783

Program Service Revenue $2,002,979

Investment Income $0

Other Revenue $1,202

TOTAL REVENUE $8,841,964

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,095,209

Fundraising Expenses $0

Program Expenses $7,730,414

Other Expenses $1,556,932

TOTAL EXPENSES $8,652,141

Year-over-Year Comparison

	2024	2023	Change
Revenue	$8,841,964	$8,356,414	+0.1%
Expenses	$8,652,141	$8,230,038	+0.1%
Net Income	$189,823	$126,376	+0.5%

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

153

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

$263,507

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELIOT ASYRE	BOARD CHAIR	1.00	Officer Director	$0	$0	$0
ELLEN HEEKIN	FIRST VICE CHAIR	1.00	Officer Director	$0	$0	$0
CHRISTINE COOPER	SECOND VICE CHAIR	1.00	Officer Director	$0	$0	$0
JULIE LAMEY	TREASURER/SECRETARY	1.00	Officer Director	$0	$0	$0
JENNIFER PYLE	IMMEDIATE PAST CHAIR	1.00	Director	$0	$0	$0
DENISE CLAYTON	BOARD MEMBER	1.00	Director	$0	$0	$0
MARIO DECUNTO	BOARD MEMBER	1.00	Director	$0	$0	$0
CARTER ELLIOTT	BOARD MEMBER	1.00	Director	$0	$0	$0
LINDSAY D SWINGER	BOARD MEMBER	1.00	Director	$0	$0	$0
ROSS VICKERS	BOARD MEMBER	1.00	Director	$0	$0	$0
WALTER CARTER	CFO	35.00	Officer	$113,386	$26,162	$139,548
THERESA RULIEN	CEO	35.00	Officer	$112,416	$11,543	$123,959
LAURIE TRUOG	PSYCHIATRIST	20.00	Highest	$218,700	$0	$218,700

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	$8,841,964	$8,652,141	$2,356,734	$189,823
2024	$8,356,414	$8,230,038	$1,814,302	$126,376
2023	$7,684,512	$7,442,993	$1,624,838	$241,519
2022	$5,976,775	$6,474,064	$1,222,071	$-497,289
2021	$6,955,846	$5,920,771	$2,247,404	$1,035,075
2020	$5,704,465	$6,456,907	$2,068,061	$-752,442
2019	$6,790,162	$7,051,476	$1,909,995	$-261,314
2018	$6,992,609	$7,231,494	$2,168,103	$-238,885