THE OPEN CENTER FOR CHILDREN INC (EIN 042505196) - 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

1972

Legal Domicile

Principal Officer

ABIGAIL NEWCOMER

Phone

6176283891

Tax Period

2024-09-01 to 2025-08-31

THE OPEN CENTER FOR CHILDREN INC, founded in 1972, is a small nonprofit that reported $899K in total revenue in fiscal year 2024. Expenses of $871K left a modest 3% surplus.

Mission

TO CREATE A NURTURING EARLY EDUCATION AND CARE EXPERIENCE.

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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 $45,033

Program Service Revenue $815,958

Investment Income $36,292

Other Revenue $1,600

TOTAL REVENUE $898,883

Expense Breakdown

Grants Paid $0

Salaries & Benefits $688,129

Fundraising Expenses $3,745

Program Expenses $756,083

Other Expenses $182,584

TOTAL EXPENSES $870,713

Year-over-Year Comparison

	2024	2023	Change
Revenue	$898,883	$925,223	0.0%
Expenses	$870,713	$851,177	+0.0%
Net Income	$28,170	$74,046	-0.6%

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

$163,417

Total Directors

$89,391

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARISA SPITZ	DIRECTOR	40.00	Officer Director	$80,032	$9,359	$89,391
CHRISTINA GUNTHER MURPHY	PRESIDENT	3.00	Officer Director	$0	$0	$0
RACHEL POWE	CLERK	3.00	Officer Director	$0	$0	$0
DAVID BADER	TREASURER	3.00	Officer Director	$0	$0	$0
NATHAN SCOTT	FORMER TREASURER/BOARD MEMBER	3.00	Officer Director	$0	$0	$0
CHRISTINE ROBERTSON	BOARD MEMBER	2.00	Director	$0	$0	$0
ABIGAIL NEWCOMER	BOARD MEMBER	2.00	Director	$0	$0	$0
KEVIN DITROIA	BOARD MEMBER	2.00	Director	$0	$0	$0
LINDSEY DALTON	BOARD MEMBER	2.00	Director	$0	$0	$0
CYNTHIA MILO EVANS	CO-DIRECTOR	40.00	Officer	$65,014	$9,012	$74,026

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	$898,883	$870,713	$1,076,724	$28,170
2024	$925,223	$851,177	$1,132,621	$74,046
2023	$879,140	$761,746	$1,100,229	$117,394
2022	$777,218	$642,116	$833,982	$135,102
2021	$776,438	$596,170	$711,352	$180,268
2019	$620,975	$652,472	$473,503	$-31,497

THE OPEN CENTER FOR CHILDREN INC