THE CHILDREN'S GARDEN INC (EIN 010615880) - 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

2002

Legal Domicile

Principal Officer

JEAN PASSANTINO

Phone

9132368806

Tax Period

2024-07-01 to 2025-06-30

THE CHILDREN'S GARDEN INC, founded in 2002, is a small nonprofit in the Education sector that reported $590K in total revenue in fiscal year 2024. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $527K left a modest 11% surplus.

Mission

OPERATE A MONTESSORI SCHOOL FOR THE EDUCATION OF CHILDREN AGES 2 1/2 TO 6 YEARS OF AGE

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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 $138,150

Program Service Revenue $451,879

Investment Income $2

Other Revenue $250

TOTAL REVENUE $590,281

Expense Breakdown

Grants Paid $0

Salaries & Benefits $367,003

Fundraising Expenses $100

Program Expenses $468,915

Other Expenses $160,137

TOTAL EXPENSES $527,140

Year-over-Year Comparison

	2024	2023	Change
Revenue	$590,281	$472,530	+0.2%
Expenses	$527,140	$491,363	+0.1%
Net Income	$63,141	$-18,833	-4.4%

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

N/A

Employees

N/A

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

$72,558

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEAN PASSANTINO	PRESIDENT	40.00	Officer	$72,558	$0	$72,558
JOSEPH PASSANTINO	TREASURER	0.00	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	$590,281	$527,140	$304,357	$63,141
2024	$472,530	$491,363	$250,884	$-18,833
2023	$431,128	$430,225	$267,477	$903
2022	$403,560	$413,762	$268,504	$-10,202
2021	$380,469	$340,064	$265,838	$40,405
2020	$380,995	$354,638	$262,342	$26,357
2019	$380,280	$352,207	$216,330	$28,073
2018	$343,761	$341,062	$188,829	$2,699

THE CHILDREN'S GARDEN INC