FAMILIES & CHILDREN TOGETHER 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

1995

Legal Domicile

Principal Officer

SHIREE L DANIELS

Phone

8708624545

Tax Period

2023-11-01 to 2024-10-31

FAMILIES & CHILDREN TOGETHER INC, founded in 1995, is a mid-sized nonprofit in the Unknown sector that reported $12.8M in total revenue in fiscal year 2023. Expenses of $12.3M left a modest 4% surplus.

Mission

TO PROVIDE PRESCHOOL AND INFANT/TODDLER CARE AND EDUCATION FOR LOW-INCOME FAMILIES IN SOUTH-CENTRAL ARKANSAS. THIS INCLUDES ACTIVITY ASSISTING FAMILIES TO ACHIEVE GOALS TO BETTER THEMSELVES, THEIR SOCIO-ECONOMIC STATUS, AND THEIR INVOLVEMENT AS PARENTS AND COMMUNITY MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $9,560,563

HEAD START AND EARLY HEAD PROGRAM: PROVIDES FOR THE OPERATION OF A PROGRAM THAT PROVIDES COMPREHENSIVE EARLY CHILD DEVELOPMENT FOR THE DISADVANTAGED AND HANDICAPPED PRESCHOOL CHILDREN AND THEIR...

HEAD START AND EARLY HEAD PROGRAM: PROVIDES FOR THE OPERATION OF A PROGRAM THAT PROVIDES COMPREHENSIVE EARLY CHILD DEVELOPMENT FOR THE DISADVANTAGED AND HANDICAPPED PRESCHOOL CHILDREN AND THEIR FAMILIES.

Program 2

Expenses: $949,002

ARKANSAS BETTER CHANCE PROGRAM: PROVIDES CENTER-BASED, COMPREHENSIVE CHILD AND FAMILY DEVELOPMENT SERVICES.

Program 3

Expenses: $772,649

CHILD AND ADULT CARE FOOD PROGRAM: PROVIDES FOR THE OPERATION OF A FOOD SERVICE PROGRAM IN COORDINATIONWITH THE HEAD START AND ARKANSAS BETTER CHANE PROGRAM.

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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 $12,789,992

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $12,789,992

Expense Breakdown

Grants Paid $0

Salaries & Benefits $8,918,785

Fundraising Expenses $0

Program Expenses $11,672,371

Other Expenses $3,393,017

TOTAL EXPENSES $12,311,802

Year-over-Year Comparison

	2023	2022	Change
Revenue	$12,789,992	$13,193,002	0.0%
Expenses	$12,311,802	$13,420,303	-0.1%
Net Income	$478,190	$-227,301	-3.1%

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

291

Volunteers

294

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

$172,300

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHIREE L DANIELS	EXECUTIVE DI	40.00	Officer	$100,393	$5,020	$105,413
SARAH B EZELL	FISCAL OFFIC	40.00	Officer	$63,434	$3,453	$66,887
MAYOR ETHAN DUNBAR	BOARD MEMBER	N/A	Director	$0	$0	$0
BRENDA HOLLEY	BOARD MEMBER	N/A	Director	$0	$0	$0
JAMES MCMENIS	VICE-CHAIRPE	N/A	Director	$0	$0	$0
CARLA NARLESKY	BOARD MEMBER	N/A	Director	$0	$0	$0
VERONICA SMITH-CREER	BOARD MEMBER	N/A	Director	$0	$0	$0
SUSAN M SPICHER	CHAIRPERSON	N/A	Director	$0	$0	$0
DR SHANE WARRICK	BOARD MEMBER	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	$12,789,992	$12,311,802	$5,543,960	$478,190
2023	$13,193,002	$13,420,303	$5,656,572	$-227,301
2022	$12,152,750	$12,059,251	$5,784,362	$93,499
2021	$10,725,537	$10,800,779	$3,440,326	$-75,242
2020	$10,158,392	$10,123,027	$2,936,476	$35,365
2019	$10,114,058	$10,151,549	$3,091,647	$-37,491
2018	$9,682,784	$9,758,593	$2,815,175	$-75,809