WESTCHESTER SCHOOL FOR SPECIAL CHILDREN (EIN 133176016) - 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

1983

Legal Domicile

Principal Officer

LEONARD SPANO

Phone

9143764300

Tax Period

2024-07-01 to 2025-06-30

WESTCHESTER SCHOOL FOR SPECIAL CHILDREN, founded in 1983, is a mid-sized nonprofit that reported $22.3M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE SERVICES TO CHILDREN AND ADOLESCENTS WITH DEVELOPMENTAL DISABILITIES. THE SCHOOL RUNS PRESCHOOL AND SCHOOL AGE PROGRAMS.

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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 $16,833

Program Service Revenue $22,301,822

Investment Income $5,361

Other Revenue $14,691

TOTAL REVENUE $22,338,707

Expense Breakdown

Grants Paid $0

Salaries & Benefits $18,678,015

Fundraising Expenses $52,134

Program Expenses $19,978,752

Other Expenses $3,681,357

TOTAL EXPENSES $22,359,372

Year-over-Year Comparison

	2024	2023	Change
Revenue	$22,338,707	$20,274,160	+0.1%
Expenses	$22,359,372	$20,196,310	+0.1%
Net Income	$-20,665	$77,850	-1.3%

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

320

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

$915,460

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LEONARD SPANO	EXECUTIVE DI	35.00	Officer	$300,761	$70,000	$370,761
JAY TABASCO	ASST. EXEC D	35.00	Officer	$235,082	$70,000	$305,082
RICHARD DEVLIN	DIRECTOR OF	35.00	Officer	$169,617	$70,000	$239,617
RUMA CHOUDHURY	COORD. OF TH	35.00	Highest	$169,605	$33,680	$203,285
JODI TSE	EDUCATIONAL	35.00	Highest	$147,058	$39,584	$186,642
CORINNE SAFAROWIC	COORD. OF ED	35.00		$166,460	$0	$166,460
JONATHAN REMENY	COORD. OF AD	35.00		$151,125	$0	$151,125
LEANNE LUCIA	SPEECH PATHO	35.00	Highest	$140,815	$0	$140,815
MARIA CAPONONG	COORD. OF NU	35.00	Highest	$136,611	$0	$136,611
DAWN CASTRO	EDUCATIONAL	35.00	Highest	$128,231	$0	$128,231
ED DINGEE	DIRECTOR	2.00	Director	$0	$0	$0
VICTOR FEDERICO	DIRECTOR	2.00	Director	$0	$0	$0
MATT FRANK	DIRECTOR	2.00	Director	$0	$0	$0
ALBERT J FREY	BOARD CHAIRM	2.00	Director	$0	$0	$0
THOMAS GINIS	DIRECTOR	2.00	Director	$0	$0	$0
MIKE GRENADIER	DIRECTOR	2.00	Director	$0	$0	$0
PATRICK SHEA	DIRECTOR	2.00	Director	$0	$0	$0
HON CLINTON YOUNG	DIRECTOR	2.00	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	$22,338,707	$22,359,372	$10,305,022	$-20,665
2024	$20,274,160	$20,196,310	$8,989,550	$77,850
2023	$18,743,112	$18,498,329	$5,474,016	$244,783
2022	$16,056,712	$16,839,794	$5,397,606	$-783,082
2020	$15,527,584	$15,556,397	$7,190,230	$-28,813
2019	$11,392,545	$11,331,554	$3,214,768	$60,991
2018	$11,544,129	$11,357,577	$3,678,061	$186,552

WESTCHESTER SCHOOL FOR SPECIAL CHILDREN