BELMONT COOPERATIVE NURSERY SCHOOL (EIN 042484587) - 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

1971

Legal Domicile

Principal Officer

KAYLA WIGGIN

Phone

6174893259

Tax Period

2024-07-01 to 2025-06-30

BELMONT COOPERATIVE NURSERY SCHOOL, founded in 1971, is a small nonprofit that reported $517K in total revenue in fiscal year 2024. Revenue decreased 13% compared to the prior year. Expenses of $604K exceeded revenue, resulting in a 17% operating deficit.

Mission

THE ORGANIZATION IS A REGGIO-EMILIA INSPIRED COOPERATIVE NURSERY 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 $31,755

Program Service Revenue $463,672

Investment Income $2,444

Other Revenue $19,160

TOTAL REVENUE $517,031

Expense Breakdown

Grants Paid $0

Salaries & Benefits $448,704

Fundraising Expenses $0

Program Expenses $586,028

Other Expenses $154,907

TOTAL EXPENSES $603,611

Year-over-Year Comparison

	2024	2023	Change
Revenue	$517,031	$595,027	-0.1%
Expenses	$603,611	$616,715	0.0%
Net Income	$-86,580	$-21,688	+3.0%

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

$91,110

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KRISTEN WATERS	DIRECTOR	35.00	Director	$91,110	$0	$91,110
KAYLA WIGGIN	TREASURER	3.00	Officer	$0	$0	$0
AVA LEE	CHAIR	3.00	Officer	$0	$0	$0
EMILY KENNERLEY	ASSISTANT CHAIR	3.00	Officer	$0	$0	$0
HEATHER LANCE	SECRETARY	3.00	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	$517,031	$603,611	$371,250	$-86,580
2024	$595,027	$616,715	$457,830	$-21,688
2023	$670,318	$574,203	$479,518	$96,115
2022	$463,945	$458,942	$383,403	$5,003
2021	$420,217	$342,512	$378,400	$77,705
2020	$287,403	$351,990	$268,802	$-64,587
2019	$364,333	$371,514	$260,230	$-7,181

BELMONT COOPERATIVE NURSERY SCHOOL