THE CHILDREN'S CENTER OF OSWEGO INC (EIN 160975651) - 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

1971

Legal Domicile

Principal Officer

RHONDA MANDEL

Phone

3153122587

Tax Period

2024-09-01 to 2025-08-31

THE CHILDREN'S CENTER OF OSWEGO INC, founded in 1971, is a small nonprofit in the Human Services sector that reported $837K in total revenue in fiscal year 2024. Revenue decreased 5% compared to the prior year. Expenses of $790K left a modest 6% surplus.

Mission

TO PROVIDE HIGH QUALITY CHILD CARE.

🔒

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 (2024)

Revenue Breakdown

Contributions & Grants $94,755

Program Service Revenue $737,605

Investment Income $3,626

Other Revenue $672

TOTAL REVENUE $836,658

Expense Breakdown

Grants Paid $0

Salaries & Benefits $647,913

Fundraising Expenses $0

Program Expenses $677,884

Other Expenses $142,420

TOTAL EXPENSES $790,333

Year-over-Year Comparison

	2024	2023	Change
Revenue	$836,658	$882,601	-0.1%
Expenses	$790,333	$810,128	0.0%
Net Income	$46,325	$72,473	-0.4%

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

$75,880

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RHONDA MANDEL	PRESIDENT	0.30	Officer Director	$0	$0	$0
BECKY WATERS	VICE PRESIDENT	0.30	Officer Director	$0	$0	$0
SCOTT PRESTON	SECRETARY	0.30	Officer Director	$0	$0	$0
JOAN CARROLL	TREASURER	0.30	Officer Director	$0	$0	$0
MICHAEL PAESTELLA	DIRECTOR	0.30	Director	$0	$0	$0
MATTHEW SEUBERT	DIRECTOR	0.30	Director	$0	$0	$0
JOANNA GOPLEN	DIRECTOR	0.30	Director	$0	$0	$0
PAM CLOONAN	DIRECTOR	0.30	Director	$0	$0	$0
PENNY HALSTEAD	DIRECTOR	0.30	Director	$0	$0	$0
MICHELLE BANDLA	DIRECTOR	0.30	Director	$0	$0	$0
KATHLEEN LEA	CENTER DIRECTOR	40.00	Officer	$75,880	$0	$75,880

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	$836,658	$790,333	$783,095	$46,325
2024	$882,601	$810,128	$741,364	$72,473
2023	$666,185	$653,136	$674,436	$13,049
2022	$471,380	$518,765	$662,128	$-47,385
2021	$552,091	$468,004	$707,978	$84,087
2020	$414,390	$406,432	$624,530	$7,958
2019	$549,622	$525,880	$617,546	$23,742
2018	$542,981	$525,231	$588,307	$17,750

THE CHILDREN'S CENTER OF OSWEGO INC