BIRMINGHAM EARLY LEARNING CENTER I… - Form 990 Financial Data

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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

2023

Legal Domicile

Principal Officer

CASSANDRA COPELAND

Phone

2052516059

Tax Period

2024-06-01 to 2025-05-31

BIRMINGHAM EARLY LEARNING CENTER INC, founded in 2023, is a community nonprofit in the Education sector that reported $1.0M in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year.

Mission

THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROVIDE EDUCATION AND CHILDCARE SERVICES TO CHILDREN FROM INFANCY THROUGH FIVE YEARS OLD.

Program Service Accomplishments

Program 1

Expenses: $1,003,958 Revenue: $867,555

TO PROVIDE EDUCATION AND CHILDCARE SERVICES TO CHILDREN FROM INFANCY THROUGH FIVE YEARS OLD.

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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 $148,820

Program Service Revenue $850,564

Investment Income $3,123

Other Revenue $13,868

TOTAL REVENUE $1,016,375

Expense Breakdown

Grants Paid $0

Salaries & Benefits $746,922

Fundraising Expenses $0

Program Expenses $1,003,958

Other Expenses $269,441

TOTAL EXPENSES $1,016,363

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,016,375	$1,157,616	-0.1%
Expenses	$1,016,363	$1,154,232	-0.1%
Net Income	$12	$3,384	-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

$92,146

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID ANSARDI	TRUSTEE REPRESENTATIVE	1.00	Officer Director	$0	$0	$0
CHRISTINA BURGUNDER	CHAIR	1.00	Officer Director	$0	$0	$0
NICOLE CAUDELL	ELC AT LARGE MEMBER	1.00	Director	$0	$0	$0
MARK ADAMS	ELC AT LARGE MEMBER	1.00	Director	$0	$0	$0
BRETT WISSE	FUMC AT LARGE MEMBER	1.00	Director	$0	$0	$0
FRAN BURGAN	FUMC AT LARGE MEMBER	1.00	Director	$0	$0	$0
KENDALL HAGOOD	ELC PARENT CHAIR	1.00	Director	$0	$0	$0
SARAH COE	FUMC AT LARGE MEMBER	1.00	Director	$0	$0	$0
FRED TEARDO	ELC AT LARGE MEMBER	1.00	Director	$0	$0	$0
CASSANDRA COPELAND	EXECUTIVE DIRECTOR	40.00	Officer	$80,000	$12,146	$92,146

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	$1,016,375	$1,016,363	$446,963	$12
2024	$1,157,616	$1,154,232	$440,331	$3,384

BIRMINGHAM EARLY LEARNING CENTER INC