TOWERS PLAY-N-LEARN (EIN 061529937) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2009

Legal Domicile

Principal Officer

ELIZABETH O'HARA

Phone

7184783885

Tax Period

2023-01-01 to 2023-12-31

TOWERS PLAY-N-LEARN, founded in 2009, is a small nonprofit in the Human Services sector that reported $281K in total revenue in fiscal year 2023. Revenue fell 39% from the prior year — a significant decline worth monitoring. Expenses of $313K exceeded revenue, resulting in a 11% operating deficit.

Mission

TO PROVIDE CARE AND EDUCATION FOR PRESCHOOL CHILDREN.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $281,029

Program Service Revenue $0

Investment Income $3

Other Revenue $0

TOTAL REVENUE $281,032

Expense Breakdown

Grants Paid $0

Salaries & Benefits $251,842

Fundraising Expenses $0

Program Expenses $285,632

Other Expenses $61,490

TOTAL EXPENSES $313,332

Year-over-Year Comparison

	2023	2022	Change
Revenue	$281,032	$457,813	-0.4%
Expenses	$313,332	$355,275	-0.1%
Net Income	$-32,300	$102,538	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
MICHAEL CHAN	PRESIDENT	2.00	Officer	$0	$0	$0
FLAVIA SOSA	TREASURER	2.00	Officer	$0	$0	$0
ADRIAN PETROFF	SECRETARY	2.00	Officer	$0	$0	$0
ELIZABETH O'HARA	DIRECTOR	35.00	Highest	$100,500	$0	$100,500

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
2024	No data	No data	No data	No data
2023	$281,032	$313,332	$78,283	$-32,300
2022	$457,813	$355,275	$110,583	$102,538
2021	$235,046	$244,642	$36,313	$-9,596
2020	$196,953	$198,253	$17,641	$-1,300
2019	$267,626	$268,454	$18,941	$-828
2018	$284,872	$283,404	$19,769	$1,468

TOWERS PLAY-N-LEARN