THE CHILDREN'S CENTER

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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

1978

Legal Domicile

Principal Officer

SARAH SULLIVAN

Phone

4067212106

Tax Period

2023-01-01 to 2023-12-31

THE CHILDREN'S CENTER, founded in 1978, is a small nonprofit in the Human Services sector that reported $341K in total revenue in fiscal year 2023. Revenue fell 21% from the prior year — a significant decline worth monitoring.

Mission

TO PROVIDE AN ATMOSPHERE THAT WILL ENHANCE SOCIAL, EMOTIONAL, PHYSICAL AND INTELLECTUAL SKILLS FOR CHILDREN IN A SAFE AND HAPPY ENVIRONMENT.

Program Service Accomplishments

Program 1

Expenses: $290,513 Revenue: $303,664

THE CHILDREN'S CENTER IS A LICENSED PRESCHOOL PROGRAM BY THE STATE OF MONTANA. THE EARLY PRESCHOOL PROGRAM HAS PREPARED APPROXIMATELY 10 CHILDREN FOR TRANSITION TO THE PRESCHOOL ROOM. THE PRESCHOOL...

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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 $37,576

Program Service Revenue $303,664

Investment Income $2

Other Revenue $0

TOTAL REVENUE $341,242

Expense Breakdown

Grants Paid $0

Salaries & Benefits $272,612

Fundraising Expenses $0

Program Expenses $290,513

Other Expenses $66,585

TOTAL EXPENSES $339,197

Year-over-Year Comparison

	2023	2022	Change
Revenue	$341,242	$431,391	-0.2%
Expenses	$339,197	$311,114	+0.1%
Net Income	$2,045	$120,277	-1.0%

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

$80,716

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERIN HOWARD	PRIOR EXEC D	40.00	Officer	$36,460	$0	$36,460
VIVIANE MANFRE	FINANCIAL OF	20.00	Officer	$22,610	$0	$22,610
SARAH SULLIVAN	EXECUTIVE DI	40.00	Officer	$21,646	$0	$21,646
CHRISTINE COLE	PRESIDENT	1.00	Officer Director	$0	$0	$0
TARAN EDINGER	TREASURER	1.00	Officer Director	$0	$0	$0
KRISTIN HAWKINSON	DIRECTOR	1.00	Director	$0	$0	$0
CHARITY STUBB	DIRECTOR	1.00	Director	$0	$0	$0
CAMERON WELLS	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	No data	No data	No data	No data
2023	$341,242	$339,197	$242,440	$2,045
2022	$431,391	$311,114	$289,558	$120,277
2021	$325,706	$276,417	$211,234	$49,289
2020	$254,760	$198,864	$162,700	$55,896
2020	$254,760	$190,523	$171,041	$64,237
2019	$210,184	$224,325	$47,154	$-14,141
2018	$238,765	$248,501	$64,943	$-9,736