CIRCLE OF FRIENDS PRESCHOOL AND CHILDREN'S CENTER INC (EIN 043408810) - 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

1998

Legal Domicile

Principal Officer

SARA CASTELLO

Phone

5088772593

Tax Period

2024-09-01 to 2025-08-31

CIRCLE OF FRIENDS PRESCHOOL AND CHILDREN'S CENTER INC, founded in 1998, is a community nonprofit in the Human Services sector that reported $2.0M in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year.

Mission

TO DEVELOP SELF-ESTEEM THROUGH SHARING AND EXPLORATION IN A LOVING, SAFE AND NURTURING ENVIRONMENT.

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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 $114,073

Program Service Revenue $1,884,735

Investment Income $37,838

Other Revenue $0

TOTAL REVENUE $2,036,646

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,596,116

Fundraising Expenses $0

Program Expenses $1,821,562

Other Expenses $476,875

TOTAL EXPENSES $2,072,991

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,036,646	$2,160,904	-0.1%
Expenses	$2,072,991	$2,109,670	0.0%
Net Income	$-36,345	$51,234	-1.7%

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

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

$123,744

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SARA CASTELLO	CO-PRESIDENT/TREASURER	3.00	Officer Director	$0	$0	$0
BREDA HURLEY	CO-PRESIDENT	2.00	Officer Director	$0	$0	$0
MADISON BAZZANNO	CLERK	1.00	Officer Director	$0	$0	$0
STEPHANIE MELTZER	SOCIAL CHAIR	2.00	Officer Director	$0	$0	$0
DELIA NOWAK	SOCIAL CHAIR	2.00	Officer Director	$0	$0	$0
KIM LANZA	DIRECTOR	1.00	Director	$0	$0	$0
JULIA BALKEMA	FORMER DIRECTOR	1.00	Director	$0	$0	$0
LAURA MCGILVRAY	SCHOOL DIRECTOR	40.00	Officer	$118,197	$5,547	$123,744

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	$2,036,646	$2,072,991	$2,190,747	$-36,345
2024	$2,160,904	$2,109,670	$2,298,562	$51,234
2023	$2,035,968	$1,958,773	$2,338,966	$77,195
2022	$1,814,481	$1,651,835	$1,118,094	$162,646
2021	$1,694,013	$1,335,937	$945,888	$358,076
2020	$1,188,010	$1,294,424	$480,093	$-106,414
2019	$1,397,589	$1,352,495	$677,154	$45,094
2018	$1,313,269	$1,299,943	$559,606	$13,326

CIRCLE OF FRIENDS PRESCHOOL AND CHILDREN'S CENTER INC