OPEN HOUSE NURSERY SCHOOL

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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

1978

Legal Domicile

Principal Officer

ALETHIA CONSTANTINO

Phone

7186255252

Tax Period

2023-09-01 to 2024-08-31

OPEN HOUSE NURSERY SCHOOL, founded in 1978, is a community nonprofit that reported $2.5M in total revenue in fiscal year 2023.

Mission

TO PROVIDE EDUCATION AND DAY CARE SERVICES TO A BROAD RANGE OF FAMILIES.

Program Service Accomplishments

Program 1

Expenses: $2,114,177 Revenue: $2,330,615

DAY CARE/ EDUCATION IS PROVIDED TO PRESCHOOL CHILDREN. ABOUT 80 STUDENTS ATTEND THE REGULAR EDUCATIONAL YEAR, AND MORE THAN 45 CHILDREN ATTEND OUR SUMMER PROGRAMS. POLICIES ARE NONDISCRIMINATORY...

DAY CARE/ EDUCATION IS PROVIDED TO PRESCHOOL CHILDREN. ABOUT 80 STUDENTS ATTEND THE REGULAR EDUCATIONAL YEAR, AND MORE THAN 45 CHILDREN ATTEND OUR SUMMER PROGRAMS. POLICIES ARE NONDISCRIMINATORY. FINANCIAL AID IS PROVIDED TO FAMILIES THROUGH SCHOLARSHIPS ON THE BASIS OF FINANCIAL NEED.

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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 $125,695

Program Service Revenue $2,330,615

Investment Income $60,327

Other Revenue $14,836

TOTAL REVENUE $2,531,473

Expense Breakdown

Grants Paid $13,390

Salaries & Benefits $1,846,852

Fundraising Expenses $92,343

Program Expenses $2,114,177

Other Expenses $648,032

TOTAL EXPENSES $2,508,274

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,531,473	$2,563,178	0.0%
Expenses	$2,508,274	$2,188,549	+0.1%
Net Income	$23,199	$374,629	-0.9%

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

$267,555

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALETHIA CONSTANTINO	PRESIDENT	5.00	Officer Director	$0	$0	$0
JOSEPHINE VELLA	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ELIZABETH GUERNSEY	SECRETARY	1.00	Officer Director	$0	$0	$0
ENRICA CALIRI	TREASURER	1.00	Officer Director	$0	$0	$0
REBECCA RINGLE KAMAREI	BOARD MEMBER	1.00	Director	$0	$0	$0
CHRISTIE CLARK	BOARD MEMBER	1.00	Director	$0	$0	$0
EILEEN SHANNON	BOARD MEMBER	1.00	Director	$0	$0	$0
VICTORIA CAIRO	BOARD MEMBER	1.00	Director	$0	$0	$0
NICOLE BUSEMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
HELEN VONG	BOARD MEMBER	1.00	Director	$0	$0	$0
TOM CUCINOTTA	EXECUTIVE DIRECTOR	40.00	Officer	$116,874	$31,548	$148,422
CAREY JOHNSON	OPERATIONS DIRECTOR	40.00	Officer	$88,997	$30,136	$119,133

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	$2,531,473	$2,508,274	$4,062,021	$23,199
2023	$2,563,178	$2,188,549	$4,444,738	$374,629
2022	$2,372,514	$2,191,199	$2,222,165	$181,315
2021	$1,900,938	$1,909,697	$2,159,434	$-8,759
2020	$2,561,755	$2,181,627	$1,708,587	$380,128
2019	$2,440,788	$2,258,827	$1,779,798	$181,961
2018	$2,363,597	$2,165,425	$1,545,128	$198,172