LUDIC SPECTRUM CENTER INC

EIN: 842507346 501(c)(3) Education

Cleveland, TN

Total Revenue
$290,098
Total Expenses
$219,195
Total Assets
$118,914
Net Assets
$112,918
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2024
Legal Domicile
TN
Principal Officer
Tamara Bilbo Johnson
Phone
4234764722
Tax Period
2024-08-01 to 2025-07-31

LUDIC SPECTRUM CENTER INC, founded in 2024, is a small nonprofit in the Education sector that reported $290K in total revenue in fiscal year 2024. The organization ran a surplus of $71K, a strong 24% operating margin.

Mission

-To serve the community of individuals with autism by providing a quality program for students with Autism Spectrum Disorders and related disabilities. -To serve the community by providing support for those affected by Autism including families, preschools and child care facilities, and churches. -To invest in future professionals by providing opportunities for college and university students to observe and have hands-on experience through the program.

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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 (2024)

Revenue Breakdown

Contributions & Grants $83,618
Program Service Revenue $206,480
Investment Income $0
Other Revenue $0
TOTAL REVENUE $290,098

Expense Breakdown

Grants Paid $0
Salaries & Benefits $147,560
Fundraising Expenses $3,586
Program Expenses $215,609
Other Expenses $68,049
TOTAL EXPENSES $219,195

Year-over-Year Comparison

2024 2023 Change
Revenue $290,098 $297,265 0.0%
Expenses $219,195 $249,027 -0.1%
Net Income $70,903 $48,238 +0.5%
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

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Liquidity & Cash Position

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Governance

Voting Members
10
Independent Members
9
Employees
14
Volunteers
50

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
11
$104,000
Total Directors
0
$0
Key Employees
1
$104,000
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Tamara Bilbo Johnson Executive Director, President 80
Officer Key Emp
$52,000 $52,000 $104,000
Weston Porter Treasurer 1
Officer
$0 $0 $0
Thomas Beil Secretary 1
Officer
$0 $0 $0
Michaelia Black Board Member 1
Officer
$0 $0 $0
Darlene Porter Secretary 1
Officer
$0 $0 $0
Iris Ray Chairman of the Board 1
Officer
$0 $0 $0
Sharon Maloney Board Member 1
Officer
$0 $0 $0
Lorinda Roberts Board Member 1
Officer
$0 $0 $0
Kate Ferriera Board Member 1
Officer
$0 $0 $0
Chris Schelich Board Member 1
Officer
$0 $0 $0
Jaimme Preston Board Member 1
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 $290,098 $219,195 $118,914 $70,903
2024 $297,265 $249,027 $78,357 $48,238
2023 $309,776 $298,695 $34,331 $11,081
2023 $309,776 $298,695 $34,331 $11,081
2022 $246,089 $267,981 $-10,903 $-21,892
2022 $246,089 $267,981 $486 $-21,892
2021 $217,435 $252,653 $9,318 $-35,218
2020 $221,442 $185,255 $49,165 $36,187
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