FRESNO CHILD ABUSE PREVENTION COUNCIL INC (EIN 942788744) - 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

1981

Legal Domicile

Principal Officer

ESTHER FRANCO

Phone

5592681118

Tax Period

2024-07-01 to 2025-06-30

FRESNO CHILD ABUSE PREVENTION COUNCIL INC, founded in 1981, is a small nonprofit in the Crime & Legal sector that reported $327K in total revenue in fiscal year 2024. The organization ran a surplus of $57K, a strong 18% operating margin.

Mission

TO COORDINATE COMMUNITY EFFORTS IN CHILD ABUSE PREVENTION, INTERVENTIONS, TREATMENT AND EDUCATION, ADVOCATE FOR THE SPECIAL NEEDS OF ABUSED CHILDREN AND THEIR FAMILIES AND TO ACTIVELY PROMOTE COMMUNICATION BETWEEN PROFESSIONALS IN PUBLIC AND PRIVATE AGENCIES.

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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 $48,760

Program Service Revenue $271,256

Investment Income $684

Other Revenue $5,838

TOTAL REVENUE $326,538

Expense Breakdown

Grants Paid $0

Salaries & Benefits $199,215

Fundraising Expenses $0

Program Expenses $265,615

Other Expenses $69,843

TOTAL EXPENSES $269,058

Year-over-Year Comparison

	2024	2023	Change
Revenue	$326,538	$319,194	+0.0%
Expenses	$269,058	$300,590	-0.1%
Net Income	$57,480	$18,604	+2.1%

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

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

$108,651

Total Directors

$108,651

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ESTHER FRANCO	EXECUTIVE DIRECTOR	40.00	Officer Director	$95,000	$13,651	$108,651
SANDRA CRAMOLINI	PRESIDENT	0.00	Officer Director	$0	$0	$0
DEBRA BEKERIAN	VICE PRESIDENT	0.00	Officer Director	$0	$0	$0
CRUZ AVILA	DIRECTOR	0.00	Director	$0	$0	$0
SANDRA FLORES	DIRECTOR	0.00	Director	$0	$0	$0
SARAH PUTMAN	DIRECTOR	0.00	Director	$0	$0	$0
DANIEL MACIAS	DIRECTOR	0.00	Director	$0	$0	$0
KRISTIN CARRAWAY	DIRECTOR	0.00	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	$326,538	$269,058	$260,903	$57,480
2024	No data	No data	No data	No data
2023	$311,555	$289,358	$159,223	$22,197
2022	$323,758	$294,872	$141,586	$28,886
2021	$293,705	$267,929	$112,272	$25,776
2020	$275,493	$296,905	$87,474	$-21,412
2019	$338,066	$331,505	$108,084	$6,561
2018	$314,864	$319,753	$97,498	$-4,889

FRESNO CHILD ABUSE PREVENTION COUNCIL INC