WEST BEE NURSERY SCHOOL INC

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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

1989

Legal Domicile

Principal Officer

VICKIE BARRY

Phone

8022577155

Tax Period

2024-07-01 to 2025-06-30

WEST BEE NURSERY SCHOOL INC, founded in 1989, is a small nonprofit in the Human Services sector that reported $267K in total revenue in fiscal year 2024. Revenue decreased 13% compared to the prior year.

Mission

PROVIDE EARLY CHILDHOOD EDUCATION TO CHILDREN, AGES THREE TO FIVE YEARS.

Program Service Accomplishments

Program 1

Expenses: $172,592 Revenue: $254,674

PROVIDE PRESCHOOL EXPERIENCES FOR CHILDREN AGES THREE TO FIVE YEARS. INCLUDES CHILDREN WITH IEP'S, LOW-INCOME FAMILIES, CHILDREN IN STATE CUSTODY, AND FAMILIES WHO RECIEVE STATE SUBSIDIES.

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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 $10,177

Program Service Revenue $254,674

Investment Income $2,597

Other Revenue $0

TOTAL REVENUE $267,448

Expense Breakdown

Grants Paid $0

Salaries & Benefits $243,293

Fundraising Expenses $50

Program Expenses $172,592

Other Expenses $49,532

TOTAL EXPENSES $292,825

Year-over-Year Comparison

	2024	2023	Change
Revenue	$267,448	$306,789	-0.1%
Expenses	$292,825	$260,862	+0.1%
Net Income	$-25,377	$45,927	-1.6%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VICKIE BARRY	PRESIDENT	0.75	Officer Director	$0	$0	$0
ASHLEY BOUCHARD	TREASURER	0.50	Officer Director	$0	$0	$0
EMILY MCLOUGHLIN	VICE PRESIDE	0.50	Officer Director	$0	$0	$0
ANNA MOORE	SECRETARY	0.50	Officer 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	$267,448	$292,825	$177,291	$-25,377
2024	$306,789	$260,862	$206,764	$45,927
2023	$143,340	$127,067	$161,805	$16,273
2022	$272,872	$241,431	$143,152	$31,441
2021	$183,043	$173,927	$133,545	$9,116