INSTITUTE OF COGNITIVE DEVELOPMENT INC (EIN 751584080) - 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

1977

Legal Domicile

Principal Officer

JERI SLONE

Phone

3256563824

Tax Period

2023-01-01 to 2023-12-31

INSTITUTE OF COGNITIVE DEVELOPMENT INC, founded in 1977, is a community nonprofit that reported $2.5M in total revenue in fiscal year 2023. Expenses of $2.3M left a modest 6% surplus.

Mission

THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE RESIDENTIAL AND SERVICES AND PROMOTE INDEPENDENT LIVING TO INDVIDUALS WITH INTELLECTUAL DISABILITIES AND EMERGENCY SHELTER TO VICTIMS OF DOMESTIC VIOLENCE.

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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 $1,161,617

Program Service Revenue $1,196,159

Investment Income $0

Other Revenue $98,015

TOTAL REVENUE $2,455,791

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,715,191

Fundraising Expenses $0

Program Expenses $2,242,632

Other Expenses $594,205

TOTAL EXPENSES $2,309,396

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,455,791	$2,381,695	+0.0%
Expenses	$2,309,396	$2,320,390	0.0%
Net Income	$146,395	$61,305	+1.4%

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

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

$61,250

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRIAN RUPPERT	PRESIDENT/TREASURER	1.00	Officer Director	$0	$0	$0
MARTHA MURO	SECRETARY	1.00	Officer Director	$0	$0	$0
AMY MIZELL-FLINT	DIRECTOR	1.00	Director	$0	$0	$0
JUDGE SUSAN WERNER	DIRECTOR	1.00	Director	$0	$0	$0
MIKE PELZEL	DIRECTOR	1.00	Director	$0	$0	$0
GREG ROWE	DIRECTOR	1.00	Director	$0	$0	$0
JEREMY WILKINSON	DIRECTOR	1.00	Director	$0	$0	$0
DAMON COLVIN	DIRECTOR	1.00	Director	$0	$0	$0
JERI SLONE	EXECUTIVE DIRECTOR	40.00	Officer	$61,250	$0	$61,250

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	$2,455,791	$2,309,396	$2,186,494	$146,395
2022	$2,381,695	$2,320,390	$2,187,150	$61,305
2021	$1,922,240	$2,015,480	$1,001,864	$-93,240
2020	$1,866,730	$1,705,721	$1,058,554	$161,009
2019	$1,363,654	$1,291,617	$945,616	$72,037
2018	$1,250,745	$1,266,521	$817,205	$-15,776
2018	$1,235,329	$1,242,286	$818,192	$-6,957

INSTITUTE OF COGNITIVE DEVELOPMENT INC