SOUTH WALPOLE COMMUNITY PRESCHOOL INC (EIN 043431046) - 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

ARLENE CHERELLA

Phone

5086684331

Tax Period

2024-07-01 to 2025-06-30

SOUTH WALPOLE COMMUNITY PRESCHOOL INC, founded in 1998, is a small nonprofit in the Education sector that reported $407K in total revenue in fiscal year 2024.

Mission

TO PROVIDE A CARING, CREATIVE ENVIRONMENT IN WHICH CHILDREN MAY GROW AND DEVELOP EMOTIONALLY, SOCIALLY, COGNITIVELY AND PHYSICALLY WHILE LEARNING TO CARE AND SHARE IN AN ACCEPTING AND AFFIRMING SETTING.

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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 $46,920

Program Service Revenue $337,436

Investment Income $201

Other Revenue $22,614

TOTAL REVENUE $407,171

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $332,605

Fundraising Expenses $0

Program Expenses $430,006

Other Expenses $107,188

TOTAL EXPENSES $442,793

Year-over-Year Comparison

	2024	2023	Change
Revenue	$407,171	$390,971	+0.0%
Expenses	$442,793	$480,991	-0.1%
Net Income	$-35,622	$-90,020	-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

N/A

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

$54,760

Total Directors

$54,760

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELE CUMMINGS	Executive Dir.	26.00	Officer Director	$42,624	$0	$42,624
ARLENE CHERELLA	President	26.00	Officer Director	$12,136	$0	$12,136
ERIN THOMAS	Secretary	1.00	Officer Director	$0	$0	$0
MICHELE CUMMINGS	Treasurer	0.00	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	$407,171	$442,793	$13,053	$-35,622
2024	$390,971	$480,991	$40,850	$-90,020
2023	$409,703	$409,005	$131,280	$698
2022	$491,729	$360,636	$139,686	$131,093
2021	$280,723	$299,622	$75,200	$-18,899
2020	$296,063	$306,575	$76,705	$-10,512
2019	$331,663	$298,479	$43,062	$33,184
2018	$263,667	$280,900	$15,901	$-17,233

SOUTH WALPOLE COMMUNITY PRESCHOOL INC