Child Study Center (EIN 751099536) - 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

1962

Legal Domicile

Phone

8173368611

Tax Period

2023-10-01 to 2024-09-30

Child Study Center, founded in 1962, is a community nonprofit in the Education sector that reported $5.9M in total revenue in fiscal year 2023. Revenue decreased 17% compared to the prior year. Expenses of $8.4M exceeded revenue, resulting in a 42% operating deficit.

Mission

THE CENTER PROVIDES CHILDREN WITH COMPLEX DEVELOPMENTAL & BEHAVIORAL DISABILITIES THE HIGHEST QUALITY DIAGNOSIS, TREATMENT AND EDUCATION TO HELP THEM ACHIEVE THEIR FULL POTENTIAL.

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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 $1,770,375

Program Service Revenue $4,130,674

Investment Income $0

Other Revenue $0

TOTAL REVENUE $5,901,049

Expense Breakdown

Grants Paid $319,725

Salaries & Benefits $6,052,207

Fundraising Expenses $0

Program Expenses $6,140,777

Other Expenses $2,029,049

TOTAL EXPENSES $8,400,981

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,901,049	$7,121,428	-0.2%
Expenses	$8,400,981	$10,861,711	-0.2%
Net Income	$-2,499,932	$-3,740,283	-0.3%

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

105

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

$7,824,224

Total Directors

Key Employees

$404,037

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
J Heath Coffman	Trustee - Sec/Treasurer	2.0	Officer Director	$0	$0	$0
Jerry R Conatser	Trustee - Vice Chair END 5/31/24	2.0	Officer Director	$0	$0	$0
Judge Jeffrey L Cureton	Trustee - Sec/Treasurer END 5/31/24	2.0	Officer Director	$0	$0	$0
Michael M Gonzalez Sr	Trustee - Vice Chair	2.0	Officer Director	$0	$0	$0
R Russell Morton	Trustee - Chairman	2.0	Officer Director	$0	$0	$0
Andy J Broadus	Trustee	1.0	Director	$0	$0	$0
Lisa H Jamieson	Trustee END 5/31/24	1.0	Director	$0	$0	$0
Paul Coulter	Trustee	1.0	Director	$0	$0	$0
Steve Phillips	Trustee END 5/31/24	1.0	Director	$0	$0	$0
Cory R Rhoades	Chief Financial Officer	1.0	Officer	$0	$136,241	$1,002,449
Jack Sosebee	Senior Vice President	1.0	Officer	$0	$90,963	$608,983
Mary Cara Martz	Secretary	1.0	Officer	$0	$21,095	$205,002
Nancy C Cychol	President/Chief Hospital Services	1.0	Officer	$0	$107,119	$1,309,211
Rick W Merrill	CEO	1.0	Officer	$55,108	$550,074	$3,305,517
Stephen W Kimmel	EVP, System Finance	1.0	Officer	$24,354	$175,382	$1,393,062
Shirley Graham	Director of Finance	40.0	Key Emp	$178,255	$25,642	$203,897
William Robison	AVP, Exec Director of CSC	40.0	Key Emp	$175,855	$24,285	$200,140
Duy Le	Manager ABA/BDC	40.0	Highest	$126,050	$28,292	$154,342
Kimberly Kelly	Assistant Principal	40.0	Highest	$100,639	$7,830	$108,469
Margaret Dempsey	Manager of Psychology	40.0	Highest	$158,015	$24,743	$182,758
Tracie Mann	Headmaster Jane Justin School	40.0	Highest	$121,269	$18,016	$139,285
Tracy Harrington	Psychologist	40.0	Highest	$133,990	$17,131	$151,121

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	$5,901,049	$8,400,981	$14,265,534	$-2,499,932
2023	$7,121,428	$10,861,711	$15,776,632	$-3,740,283
2022	$9,375,193	$9,401,256	$13,818,395	$-26,063
2021	$9,360,325	$8,995,731	$14,339,570	$364,594
2020	$4,931,543	$8,406,724	$15,828,702	$-3,475,181
2019	$6,903,381	$8,748,095	$15,194,905	$-1,844,714

Child Study Center