SMART WISDOM CENTER INC (EIN 831578764) - 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

2018

Legal Domicile

Principal Officer

MINGYAN GUO

Phone

9177415872

Tax Period

2023-01-01 to 2023-12-31

SMART WISDOM CENTER INC, founded in 2018, is a micro nonprofit in the Human Services sector that reported $8K in total revenue in fiscal year 2023. The organization ran a surplus of $5K, a strong 63% operating margin.

Mission

TO ORGANIZE AND CONDUCT FREE AND LOW-COST DAY CARE CENTER FOR UNEMPLOYED AND LOW-INCOME INDIVIDUALS AND FAMILIES TO THE CHINESE AMERICAN COMMUNITY IN NEW YORK COUNTY AND THE SURROUNDING AREA BY PROVIDING A SAFE PLACE FOR THE CHILDREN OF UNEMPLOYED AND WORKING PARENTS.

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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 $7,600

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $7,600

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $2,826

TOTAL EXPENSES $2,826

Year-over-Year Comparison

	2023	2022	Change
Revenue	$7,600	N/A	N/A
Expenses	$2,826	N/A	N/A
Net Income	$4,774	$0	N/A

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MINGYAN GUO	PRESIDENT	40.00	Officer	$0	$0	$0
DONG XING LI	SECRETARY	N/A	Officer	$0	$0	$0
HONG XIA LI	VICE PRESIDENT	N/A	Officer	$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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$7,600	$2,826	$4,774	$4,774
2022	No data	No data	No data	No data
2021	No data	No data	No data	No data
2020	No data	No data	No data	No data
2019	No data	No data	No data	No data
2018	No data	No data	No data	No data

SMART WISDOM CENTER INC