COMMUNITY BASED EDUCATION & DEVELOPMENT dba CBD COLLEGE (EIN 954579025) - 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

1996

Legal Domicile

Phone

2134272200

Tax Period

2024-04-01 to 2025-03-31

COMMUNITY BASED EDUCATION & DEVELOPMENT dba CBD COLLEGE, founded in 1996, is a mid-sized nonprofit in the Education sector that reported $31.1M in total revenue in fiscal year 2024. Revenue surged 27% from the prior year, signaling strong growth momentum. Expenses of $29.2M left a modest 6% surplus.

Mission

TO OPERATE A SCHOOL

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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 $20,493,518

Program Service Revenue $10,381,296

Investment Income $146,168

Other Revenue $37,809

TOTAL REVENUE $31,058,791

Expense Breakdown

Grants Paid $3,333,000

Salaries & Benefits $15,711,956

Fundraising Expenses $0

Program Expenses $16,451,983

Other Expenses $10,111,526

TOTAL EXPENSES $29,156,482

Year-over-Year Comparison

	2024	2023	Change
Revenue	$31,058,791	$24,464,844	+0.3%
Expenses	$29,156,482	$24,154,703	+0.2%
Net Income	$1,902,309	$310,141	+5.1%

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

147

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

$455,586

Total Directors

$449,586

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALAN HESHEL	PRESIDENT/CEO	40.00	Officer Director	$449,586	$0	$449,586
CHARLES R SANSOM	CTO	40.00		$347,834	$0	$347,834
ALEXANDER GELFAND	DMS PROG Director	40.00		$317,922	$0	$317,922
CHANEL HAYES	DEAN OF EDUCATION	40.00		$280,171	$0	$280,171
DANIEL HESHEL	DIR CLINICAL OPER	40.00		$223,966	$0	$223,966
PATRICIA KOUROPOVA	CH OPER OFFICER	40.00		$197,780	$0	$197,780
MORDY KATZ	Treasurer	0.00	Officer	$6,000	$0	$6,000
ALEXANDER DUSOVICH	Director	0.00	Director	$0	$0	$0
VLADIMIR FERKELMAN	Secretary	0.00	Officer Director	$0	$0	$0
JONATHAN P DATZ	Director	0.00	Director	$0	$0	$0
POLINA TSIKMAN	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	$31,058,791	$29,156,482	$13,010,633	$1,902,309
2024	$24,464,844	$24,154,703	$12,773,316	$310,141
2023	$24,642,376	$21,392,742	$13,182,892	$3,249,634
2023	$22,023,276	$20,552,433	$10,569,100	$1,470,843
2022	$22,133,106	$20,131,037	$9,374,006	$2,002,069
2021	$18,425,212	$17,226,716	$8,067,870	$1,198,496
2020	$14,716,901	$14,458,943	$5,157,185	$257,958
2019	$12,423,369	$12,083,569	$4,788,256	$339,800
2018	$12,525,504	$12,127,289	$4,158,459	$398,215

COMMUNITY BASED EDUCATION & DEVELOPMENT dba CBD COLLEGE