Central Park School for Children

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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

2000

Legal Domicile

Principal Officer

Arlie Harris

Phone

9196821200

Tax Period

2023-07-01 to 2024-06-30

Central Park School for Children, founded in 2000, is a community nonprofit in the Education sector that reported $8.8M in total revenue in fiscal year 2023.

Mission

Operation of a North Carolina public charter school.

Program Service Accomplishments

Program 1

Expenses: $7,480,252

Provides instruction to approximately 585 students in Durham, NC. The after school program provides before and after school child care as well as intersession camps.

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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 $681,162

Program Service Revenue $8,164,648

Investment Income $0

Other Revenue $0

TOTAL REVENUE $8,845,810

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,529,423

Fundraising Expenses $0

Program Expenses $7,480,252

Other Expenses $2,229,138

TOTAL EXPENSES $8,758,561

Year-over-Year Comparison

	2023	2022	Change
Revenue	$8,845,810	$8,422,296	+0.1%
Expenses	$8,758,561	$8,252,082	+0.1%
Net Income	$87,249	$170,214	-0.5%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Marcia Brooks	Chair	001.75	Officer Director	$0	$0	$0
Shannon Salentine	Vice Chair	001.75	Officer Director	$0	$0	$0
Joe Fitzsimons	Treasurer	001.75	Officer Director	$0	$0	$0
Bob Chapman	Director	001.00	Director	$0	$0	$0
Nish Evans	Director	001.00	Director	$0	$0	$0
Richard Hart	Director	001.00	Director	$0	$0	$0
Tracey Hawkins	Director	001.00	Director	$0	$0	$0
Alice Maniloff	Director	001.00	Director	$0	$0	$0
Vicky Patton	Director	001.00	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	$8,845,810	$8,758,561	$9,004,386	$87,249
2023	$8,422,296	$8,252,082	$9,020,161	$170,214
2022	$10,615,144	$7,848,506	$7,459,737	$2,766,638
2021	$7,380,297	$8,061,856	$8,112,385	$-681,559
2020	$7,029,081	$7,896,371	$6,585,406	$-867,290
2019	$7,163,121	$7,368,098	$6,475,222	$-204,977
2018	$6,312,679	$6,915,099	$5,114,909	$-602,420