MARTHA GUDELSKY CHILD DEVELOPMENT CENTER INC

EIN: 810840521 501(c)(3) Human Services

SILVER SPRING, MD

Total Revenue
$201,412
Total Expenses
$1,411,310
Total Assets
$20,974,025
Net Assets
$20,892,904
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2015
Legal Domicile
MD
Principal Officer
RITA G REGINO
Phone
3016220100
Tax Period
2025-01-01 to 2025-06-30

MARTHA GUDELSKY CHILD DEVELOPMENT CENTER INC, founded in 2015, is a small nonprofit in the Human Services sector that reported $201K in total revenue in fiscal year 2025. Revenue fell 93% from the prior year — a significant decline worth monitoring. Expenses of $1.4M exceeded revenue, resulting in a 601% operating deficit.

Mission

TO ORGANIZE, OPERATE, MANAGE, AND MAINTAIN ONE OR MORE CHILD CARE FACILITIES AND/OR INTER-GENERATIONAL ENRICHMENT FACILITIES, WHICH OFFER QUALITY CHILD DEVELOPMENT AND ENRICHMENT PROGRAMS, INTER-GENERATIONAL ENRICHMENT PROGRAMS, AND/OR OTHER FAMILY ENRICHMENT PROGRAMS, PRIMARILY SERVING CHILDREN AND FAMILIES OF LOW AND MODERATE SOCIO-ECONOMIC MEANS, AND IN ORDER TO ACCOMPLISH THIS ROLE PURPOSE OF THE CORPORATION, IT ENGAGES WITH, AND PROVIDES THE FINANCIAL SUPPORT TO, CENTRONIA, A SECTION 501(C) (3) AND 509 A (2) PUBLIC CHARITY.

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $0
Investment Income $201,412
Other Revenue $0
TOTAL REVENUE $201,412

Expense Breakdown

Grants Paid $1,257,040
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $1,257,040
Other Expenses $154,270
TOTAL EXPENSES $1,411,310

Year-over-Year Comparison

2025 2024 Change
Revenue $201,412 $2,711,084 -0.9%
Expenses $1,411,310 $416,913 +2.4%
Net Income $-1,209,898 $2,294,171 -1.5%
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

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Governance

Voting Members
5
Independent Members
N/A
Employees
N/A
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
4
$0
Total Directors
5
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
RITA G REGINO PRESIDENT 25.00
Officer Director
$0 $0 $0
MYRNA PERALTA DIRECTOR, EXEC VP 0.00
Officer Director
$0 $0 $0
HERLENE NAGLER SECRETARY 10.00
Officer Director
$0 $0 $0
RICK DAVID TREASURER 15.00
Officer Director
$0 $0 $0
ROLFE GUDELSKY DIRECTOR 15.00
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
2025 $201,412 $1,411,310 $20,974,025 $-1,209,898
2024 $2,711,084 $416,913 $22,102,802 $2,294,171
2023 $3,124,384 No data $19,951,252 No data
2022 $2,305,430 No data $16,684,128 No data
2021 $2,126,674 No data $14,378,697 No data
2020 $1,788,358 No data $12,252,023 No data
2019 $3,149,992 No data $10,463,665 No data
2018 $3,150,935 No data $7,313,680 No data
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