DOWNS & MARTIN CHILDRENS SERVICES (EIN 954682828) - 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

1998

Legal Domicile

Principal Officer

Emmett Downs

Phone

9099230735

Tax Period

2024-01-01 to 2024-12-31

DOWNS & MARTIN CHILDRENS SERVICES, founded in 1998, is a community nonprofit in the Recreation & Sports sector that reported $2.2M in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion.

Mission

Short Term Residential Care facility

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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 $0

Program Service Revenue $2,233,099

Investment Income $2,122

Other Revenue $1,105

TOTAL REVENUE $2,236,326

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,319,198

Fundraising Expenses $0

Program Expenses $2,082,712

Other Expenses $1,102,340

TOTAL EXPENSES $2,421,538

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,236,326	$2,043,599	+0.1%
Expenses	$2,421,538	$1,826,654	+0.3%
Net Income	$-185,212	$216,945	-1.9%

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

$171,931

Total Directors

Key Employees

$81,718

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Emmett Downs	CEO	40.00	Officer	$171,931	$0	$171,931
Dan Akins	Board Director Treasurer	3.00	Officer Director	$0	$0	$0
Dwyane Washingtom	Director-Secreatry	3.00	Officer Director	$0	$0	$0
Birl Martin	Board Dir President	3.00	Officer Director	$0	$0	$0
Anita Downs	Assistant CEO	40.00	Key Emp	$81,718	$0	$81,718

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
2024	$2,236,326	$2,421,538	$990,318	$-185,212
2023	$2,043,599	$1,826,654	$1,127,055	$216,945
2022	$1,318,853	$1,302,484	$924,664	$16,369
2021	$1,026,066	$995,461	$797,820	$30,605
2020	$902,461	$749,518	$294,177	$152,943

DOWNS & MARTIN CHILDRENS SERVICES