JAMES DEVELOPMENTAL 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

1974

Legal Domicile

Principal Officer

LINDA DYCUS

Phone

9312967755

Tax Period

2024-07-01 to 2025-06-30

JAMES DEVELOPMENTAL CENTER INC, founded in 1974, is a community nonprofit that reported $2.0M in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year.

Mission

PROGRAMS FOR THOSE WITH DISABILITIES

Program Service Accomplishments

Program 1

Expenses: $322,776 Revenue: $8,148

ADULT DAY CARE SERVICES ARE PROVIDED FOR PHYSICALLY AND MENTALLY HANDICAPPED ADULTS. FUNDING SOURCES ARE PRIMARILY THE TN DMHMR AND SUPPLEMENTS FROM CLIENTS.

Program 2

Expenses: $487,274 Revenue: $50,867

RESIDENT SERVICES ARE PROVIDED FOR PHYSICALLY/MENTALLY HANDICAPPED ADULTS IN GROUP HOMES AND A FEW MAINSTREAM APTS IN THE COMMUNITY. FUNDING - TN DMHMR/RESIDENT RENTS.

Program 3

Expenses: $835,766 Revenue: $166,452

DAYCARE SERVICES ARE PROVIDED FOR DEVELOPMENTALLY DISABLED AND NONDISABLED PRESCHOOL CHILDREN OFTEN IN AN INTEGRATED ENVIRONMENT. THE PRIMARY FUNDING SOURCE FOR NONDISABLED CHILDREN IS PRIVATE PAY...

DAYCARE SERVICES ARE PROVIDED FOR DEVELOPMENTALLY DISABLED AND NONDISABLED PRESCHOOL CHILDREN OFTEN IN AN INTEGRATED ENVIRONMENT. THE PRIMARY FUNDING SOURCE FOR NONDISABLED CHILDREN IS PRIVATE PAY FEES, WHILE THE PRIMARY FUNDING SOURCE FOR THE DISABLED CHILDREN IS THE TN DMHMR.

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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 $1,732,475

Program Service Revenue $225,467

Investment Income $48,226

Other Revenue $377

TOTAL REVENUE $2,006,545

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,557,271

Fundraising Expenses $0

Program Expenses $1,645,816

Other Expenses $391,572

TOTAL EXPENSES $1,948,843

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,006,545	$2,266,800	-0.1%
Expenses	$1,948,843	$2,020,852	0.0%
Net Income	$57,702	$245,948	-0.8%

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

$75,174

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LINDA DYCUS	EXEC DIRECTO	40.00	Officer	$75,174	$0	$75,174
DARON BROWN	DIRECTOR	N/A	Director	$0	$0	$0
KATHY RICE	SECRETARY	N/A	Officer Director	$0	$0	$0
TERRY SHARP	TREASURER	N/A	Officer Director	$0	$0	$0
JIM SHUPE	DIRECTOR	N/A	Director	$0	$0	$0
ROBERT I THOMASON	PRESIDENT	N/A	Officer Director	$0	$0	$0
BRANDON TRULL	DIRECTOR	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
2025	$2,006,545	$1,948,843	$3,159,594	$57,702
2024	No data	No data	No data	No data
2024	$2,266,800	$2,020,852	$3,080,367	$245,948
2023	$2,045,768	$1,963,441	$2,754,849	$82,327
2023	$2,084,743	$1,926,331	$2,849,324	$158,412
2022	$1,751,903	$1,432,893	$2,645,315	$319,010
2022	$1,718,254	$1,432,894	$2,611,665	$285,360
2021	$1,267,770	$1,078,053	$2,481,461	$189,717
2020	$1,050,441	$1,135,814	$2,272,635	$-85,373
2019	$1,384,825	$1,276,775	$2,197,665	$108,050
2019	$1,351,107	$1,285,406	$2,164,165	$65,701
2018	$1,369,323	$1,246,362	$2,100,531	$122,961