21st Century Child Development (EIN 621774180) - 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

2000

Legal Domicile

Principal Officer

Dicree Wheeler

Tax Period

2023-01-01 to 2023-12-31

21st Century Child Development, founded in 2000, is a small nonprofit in the Human Services sector that reported $578K in total revenue in fiscal year 2023. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $559K left a modest 3% surplus.

Mission

Provides daycare services for inner city children

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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 $0

Program Service Revenue $576,857

Investment Income $1,264

Other Revenue $0

TOTAL REVENUE $578,121

Expense Breakdown

Grants Paid $0

Salaries & Benefits $326,735

Fundraising Expenses $0

Program Expenses $504,890

Other Expenses $232,003

TOTAL EXPENSES $558,738

Year-over-Year Comparison

	2023	2022	Change
Revenue	$578,121	$805,964	-0.3%
Expenses	$558,738	$548,954	+0.0%
Net Income	$19,383	$257,010	-0.9%

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
Theodore Wheeler III	President	40.00	Officer	$0	$0	$0
Dicree Wheeler	Vice President	40.00	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	No data	No data	No data	No data
2023	$578,121	$558,738	$832,997	$19,383
2022	$805,964	$548,954	$755,084	$257,010
2021	$472,410	$356,173	$528,279	$116,237
2020	$494,803	$383,733	$436,986	$111,070
2019	$422,676	$363,278	$304,131	$59,398
2018	$278,261	$278,964	$272,339	$-703

21st Century Child Development