THE CHILDREN'S PRESCHOOL INC

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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

JULIE GREENWOOD

Phone

2037772491

Tax Period

2024-07-01 to 2025-06-30

THE CHILDREN'S PRESCHOOL INC, founded in 1971, is a small nonprofit that reported $439K in total revenue in fiscal year 2024.

Mission

EARLY CHILDHOOD EDUCATION

Program Service Accomplishments

Program 1

Expenses: $347,167 Revenue: $423,710

OPERATING A PARENT-TEACHER COOPERATIVE SCHOOL THAT IS WHOLLY NON-SECTARIAN, SPONSORED BY THE FIRST UNITARIAN UNIVERSALIST SOCIETY, AND WHICH EMPLOYS THE DISCOVERY METHOD. THE SCHOOL PROVIDES A...

OPERATING A PARENT-TEACHER COOPERATIVE SCHOOL THAT IS WHOLLY NON-SECTARIAN, SPONSORED BY THE FIRST UNITARIAN UNIVERSALIST SOCIETY, AND WHICH EMPLOYS THE DISCOVERY METHOD. THE SCHOOL PROVIDES A LEARNING EXPERIENCE FOR 26 CHILDREN THAT ENABLES THEM TO DISCOVER THEMSELVES, OTHERS AND THE WORLD AROUND THEM. THE SCHOOL IS COMMITTED TO THE IDEA THAT THE "POWER OF THE CHILD TO THRILL WITH WONDER AT THE EVERYDAY THINGS ABOUT HIM IS TOO PRECIOUS TO BE DISCOURAGED, AND TOO SIGNIFICANT TO BE NEGLECTED." THUS THE SCHOOL PROVIDES THE CHILDREN WITH OPPORTUNITIES TO: DISCOVER AND DEVELOP CREATIVITY, DISCOVER FEELINGS AND WAYS OF EXPRESSING THEM, DEVELOP SENSORY PERCEPTION, DISCOVER A VARIETY OF FORMS OF MOVEMENT AND MUSCLE DEVELOPING ACTIVITIES, DISCOVER THE NATURE OF LIVING THINGS AND DEVELOP AN AWARENESS OF DIFFERENCES BETWEEN ANIMATE AND THE INANIMATE, DISCOVER THE COMMUNITY AND THE CHILD'S RELATIONSHIP TO IT AND DISCOVER AND RESPECT DIFFERENCES AMONG PEOPLE AND SPECIES.

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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 $9,154

Program Service Revenue $423,710

Investment Income $3,942

Other Revenue $1,739

TOTAL REVENUE $438,545

Expense Breakdown

Grants Paid $24,000

Salaries & Benefits $344,088

Fundraising Expenses $5,697

Program Expenses $347,167

Other Expenses $80,746

TOTAL EXPENSES $448,834

Year-over-Year Comparison

	2024	2023	Change
Revenue	$438,545	$447,903	0.0%
Expenses	$448,834	$478,949	-0.1%
Net Income	$-10,289	$-31,046	-0.7%

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

$85,353

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JULIE GREENWOOD	PRESIDENT	5.00	Officer Director	$0	$0	$0
ALEXA SCHLIEKER	TREASURER	5.00	Officer Director	$0	$0	$0
ELISA BILLINGS	SECRETARY	5.00	Officer Director	$0	$0	$0
RAVIT AVNI-SINGER	DIRECTOR	2.00	Director	$0	$0	$0
KATY BOTTA	DIRECTOR	2.00	Director	$0	$0	$0
JAMIE BRUCE	DIRECTOR	2.00	Director	$0	$0	$0
JOANNE BURGER	DIRECTOR	2.00	Director	$0	$0	$0
BETTY MONZ	DIRECTOR	2.00	Director	$0	$0	$0
NATASHA RIVAS	DIRECTOR	2.00	Director	$0	$0	$0
REBECCA BALDASSARI	DIRECTOR	2.00	Director	$0	$0	$0
JESSICA GIACALONE	DIRECTOR	2.00	Director	$0	$0	$0
NORINE PAGE	DIRECTOR	2.00	Director	$0	$0	$0
ERIKA TINDILL	DIRECTOR	2.00	Director	$0	$0	$0
PETER SCHOTT	DIRECTOR	2.00	Director	$0	$0	$0
ALEXIS SMITH	DIRECTOR	2.00	Director	$0	$0	$0
ANDREW MYERS	DIRECTOR	40.00	Officer	$85,353	$0	$85,353

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	$438,545	$448,834	$764,338	$-10,289
2024	$447,903	$478,949	$784,685	$-31,046
2023	$519,946	$469,506	$814,731	$50,440
2022	$520,810	$389,564	$759,883	$131,246
2021	$311,053	$280,562	$671,629	$30,491
2020	$395,168	$403,228	$653,296	$-8,060
2019	$422,334	$386,224	$606,056	$36,110