CROTON COMMUNITY 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

1945

Legal Domicile

Principal Officer

LAUREN DORIEN

Tax Period

2023-07-01 to 2024-06-30

CROTON COMMUNITY NURSERY SCHOOL, founded in 1945, is a small nonprofit in the Education sector that reported $210K in total revenue in fiscal year 2023. Revenue grew 20% year-over-year, indicating healthy expansion.

Mission

CROTON COMMUNITY NURSERY SCHOOL PROVIDES AND EDUCATIONAL AND SOCIAL FORMAT OF LEARNING FOR CHILDREN PRIOR TO ATTAINING KINDERGARTEN AGE.

Program Service Accomplishments

Program 1

CROTON COMMUNITY NURSERY SCHOOL PROVIDES AND EDUCATIONAL AND SOCIAL FORMAT OF LEARNING FOR CHILDREN PRIOR TO ATTAINING KINDERGARTEN AGE.

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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 $51,125

Program Service Revenue $120,700

Investment Income $30,648

Other Revenue $7,795

TOTAL REVENUE $210,268

Expense Breakdown

Grants Paid $7,400

Salaries & Benefits $161,981

Fundraising Expenses $1,835

Program Expenses $212,447

Other Expenses $58,864

TOTAL EXPENSES $228,245

Year-over-Year Comparison

	2023	2022	Change
Revenue	$210,268	$175,316	+0.2%
Expenses	$228,245	$213,782	+0.1%
Net Income	$-17,977	$-38,466	-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
BRIANNE CIMAGLIA	PARENT LIASI	N/A	Director	$0	$0	$0
LAUREN DORIEN	PRESIDENT	N/A	Officer Director	$0	$0	$0
JAYNE MERLA	MAINTENANCE	N/A	Director	$0	$0	$0
KATIE PALMER	SOCIAL	N/A	Director	$0	$0	$0
JULIE PERVES	SECRETARY	N/A	Officer Director	$0	$0	$0
DANIKA RUSSO	FUNDRAISER	N/A	Director	$0	$0	$0
LAROUE SHATZKIN	PUBLICITY	N/A	Director	$0	$0	$0
KEYANA SHAW	VICE PRESIDE	N/A	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	No data	No data	No data	No data
2024	$210,268	$228,245	$236,564	$-17,977
2023	$175,316	$213,782	$254,511	$-38,466
2022	$181,156	$197,341	$293,034	$-16,185
2021	$202,429	$165,026	$309,187	$37,403
2020	$124,585	$154,242	$271,785	$-29,657
2019	$145,170	$158,455	$280,773	$-13,285