LOWELL DAY NURSERY ASSOCIATION INC (EIN 042104403) - 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

1885

Legal Domicile

Principal Officer

LINA GRUCA

Phone

9784545981

Tax Period

2023-07-01 to 2024-06-30

LOWELL DAY NURSERY ASSOCIATION INC, founded in 1885, is a community nonprofit in the Education sector that reported $1.8M in total revenue in fiscal year 2023. Expenses of $1.6M left a modest 14% surplus.

Mission

TO PROVIDE A HIGH STANDARD OF EDUCATION AND CARE FOR TODDLERS, PRESCHOOL AND KINDERGARTEN CHILDREN BY HAVING A WELL EDUCATED WORKFORCE, A PARTNERSHIP WITH PARENTS, AND MUTUAL RESPECT FOR ALL.

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,451,156

Program Service Revenue $362,972

Investment Income $2,149

Other Revenue $5,255

TOTAL REVENUE $1,821,532

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,230,712

Fundraising Expenses $0

Program Expenses $1,347,993

Other Expenses $337,003

TOTAL EXPENSES $1,567,715

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,821,532	$1,753,932	+0.0%
Expenses	$1,567,715	$1,322,783	+0.2%
Net Income	$253,817	$431,149	-0.4%

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

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

$80,461

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LINA GRUCA	EXECUTIVE DI	40.00	Officer	$80,086	$375	$80,461
NORMAND BOISSONNEAULT	PRESIDENT	1.00	Officer Director	$0	$0	$0
BRIAN LEAHY	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
PAULINE KING	TREASURER	1.00	Officer Director	$0	$0	$0
ANGELA VELOSO	FORMER TREAS	1.00	Officer Director	$0	$0	$0
MEAGHAN LALLY-MCGURL	CLERK	1.00	Officer Director	$0	$0	$0
ATHALIA GONZALEZ	DIRECTOR	1.00	Director	$0	$0	$0
DIEDRE CONNOLLY	DIRECTOR	1.00	Director	$0	$0	$0
ELIZABETH DICK	DIRECTOR	1.00	Director	$0	$0	$0
BRITTANY ERAMO	DIRECTOR	1.00	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	No data	No data	No data	No data
2024	$1,821,532	$1,567,715	$1,688,111	$253,817
2023	$1,753,932	$1,322,783	$1,407,414	$431,149
2022	$1,554,985	$1,252,451	$970,726	$302,534
2021	$1,084,074	$974,219	$702,374	$109,855
2020	$1,014,041	$893,571	$576,081	$120,470
2019	$951,809	$996,492	$444,528	$-44,683

LOWELL DAY NURSERY ASSOCIATION INC