MAKE A CHILD SMILE INC (EIN 752576724) - 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

1995

Legal Domicile

Principal Officer

EVELINE RIVERS-MCCOY

Phone

8063553572

Tax Period

2024-01-01 to 2024-12-31

MAKE A CHILD SMILE INC, founded in 1995, is a micro nonprofit in the Human Services sector that reported $51K in total revenue in fiscal year 2024. Revenue fell 30% from the prior year — a significant decline worth monitoring. Net assets of $382K represent 91 months of operating reserves.

Mission

TO IMPROVE EDUCATIONAL OUTCOMES AND SUPPLY BASIC CHILDHOOD NEEDS TO ECONOMICALLY DISADVANTAGED CHILDREN DURING THE CHRISTMAS AND WINTER SEASON.

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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 (2024)

Revenue Breakdown

Contributions & Grants $39,133

Program Service Revenue $0

Investment Income $11,271

Other Revenue $256

TOTAL REVENUE $50,660

Expense Breakdown

Grants Paid $0

Salaries & Benefits $37,677

Fundraising Expenses $5,370

Program Expenses $35,583

Other Expenses $15,470

TOTAL EXPENSES $53,147

Year-over-Year Comparison

	2024	2023	Change
Revenue	$50,660	$72,421	-0.3%
Expenses	$53,147	$59,713	-0.1%
Net Income	$-2,487	$12,708	-1.2%

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

1500

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

$20,000

Total Directors

$20,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EVELINE RIVERS-MCCOY	EXECUTIVE DI	20.00	Officer Director	$20,000	$0	$20,000
KATHRYN COPPINGER	SECRETARY	1.00	Officer Director	$0	$0	$0
PETE DIMARINO	TREASURER	1.00	Officer Director	$0	$0	$0
STACY EDWARDS	DIRECTOR	1.00	Director	$0	$0	$0
BLAKE GOLDSTON	INTERIM PRES	1.00	Officer Director	$0	$0	$0
KRISTI GREENWAY	DIRECTOR	1.00	Director	$0	$0	$0
JAN HEMPHILL	DIRECTOR	1.00	Director	$0	$0	$0
DENISE SIMPSON	DIRECTOR	1.00	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	$50,660	$53,147	$382,884	$-2,487
2023	$72,421	$59,713	$364,973	$12,708
2022	$30,232	$111,280	$327,294	$-81,048
2021	$78,584	$79,829	$457,913	$-1,245
2020	$257,098	$119,362	$452,675	$137,736
2019	$155,180	$175,552	$345,713	$-20,372
2018	$256,616	$210,632	$391,984	$45,984

MAKE A CHILD SMILE INC