ASBURY COOPERATIVE NURSERY SCHOOL (EIN 132573239) - Form 990 Financial Analysis & Trantor Score

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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

1967

Legal Domicile

Principal Officer

THERESE GURIAN

Phone

9147793762

Tax Period

2024-07-01 to 2025-06-30

ASBURY COOPERATIVE NURSERY SCHOOL, founded in 1967, is a community nonprofit in the Education sector that reported $1.2M in total revenue in fiscal year 2024.

Mission

NONDENOMINATIONAL NURSERY SCHOOL THAT PROMOTES HEALTHY, EMOTIONAL AND SOCIAL DEVELOPMENT AMONG PRE-SCHOOL CHILDREN THROUGH COOPERATIVE PLAY.

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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 $0

Program Service Revenue $1,191,974

Investment Income $2,981

Other Revenue $4,422

TOTAL REVENUE $1,199,377

Expense Breakdown

Grants Paid $0

Salaries & Benefits $830,054

Fundraising Expenses $0

Program Expenses $1,093,404

Other Expenses $430,350

TOTAL EXPENSES $1,260,404

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,199,377	$1,194,955	+0.0%
Expenses	$1,260,404	$1,569	+802.3%
Net Income	$-61,027	$1,193,386	-1.1%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN MALLOY	TRUSTEE	2.00	Director	$0	$0	$0
BARBARA GIBSON	TRUSTEE	2.00	Director	$0	$0	$0
THERESE GURIAN	DIRECTOR	35.00	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	$1,199,377	$1,260,404	$508,156	$-61,027
2024	$1,199,598	$1,115,472	$531,174	$84,126
2023	$968,926	$1,034,833	$430,438	$-65,907
2022	$1,019,309	$1,069,568	$359,631	$-50,259
2021	$700,604	$722,369	$365,523	$-21,765
2020	$768,913	$930,292	$243,277	$-161,379
2019	$904,960	$793,890	$401,819	$111,070
2018	$739,709	$741,687	$298,422	$-1,978

ASBURY COOPERATIVE NURSERY SCHOOL