CHILDRENS LEARNING CENTER (EIN 650914273) - 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

1996

Legal Domicile

Principal Officer

Rev Alphonso Jackson Sr

Phone

3052331596

Tax Period

2023-01-01 to 2023-12-31

CHILDRENS LEARNING CENTER, founded in 1996, is a small nonprofit in the Human Services sector that reported $553K in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year. Expenses of $645K exceeded revenue, resulting in a 17% operating deficit.

Mission

To raise the economic, educational, and social levels of the residents of Miami-Dade County Florida, including members of the minority community, who are substantially unemployed, underemployed, or whose income is below federal poverty guidelines, to foster and promote community wide interest and concern for the problems of said residents

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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 $373,390

Program Service Revenue $179,657

Investment Income $1

Other Revenue $0

TOTAL REVENUE $553,048

Expense Breakdown

Grants Paid $0

Salaries & Benefits $449,089

Fundraising Expenses $0

Program Expenses $471,295

Other Expenses $195,507

TOTAL EXPENSES $644,596

Year-over-Year Comparison

	2023	2022	Change
Revenue	$553,048	$586,760	-0.1%
Expenses	$644,596	$525,713	+0.2%
Net Income	$-91,548	$61,047	-2.5%

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

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

$48,890

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Yolanda Howard-Davis	Executive Director	40	Officer	$46,299	$2,591	$48,890
Rev Alphonso Jackson	Chairperson	5	Director	$0	$0	$0
Shirley Webb	Co-Chairperson	2	Director	$0	$0	$0
Priscilla McKinnon	Secretary	2	Director	$0	$0	$0
Rev Anthony Ancrum	Director	2	Director	$0	$0	$0
Vassie Green	Director	2	Director	$0	$0	$0
Marie Deshommes	Director	2	Director	$0	$0	$0
Dr Pauline Young	Director	2	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	$553,048	$644,596	$29,469	$-91,548
2022	$586,760	$525,713	$106,346	$61,047
2021	$467,205	$457,133	$44,326	$10,072
2020	$397,921	$401,405	$27,297	$-3,484
2019	$486,501	$535,642	$30,781	$-49,141
2018	$577,917	$592,755	$79,922	$-14,838

CHILDRENS LEARNING CENTER