UNIVERSITY NOW DAY NURSERY

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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

1970

Legal Domicile

Principal Officer

ERIKA GILFETHER

Phone

6092589600

Tax Period

2023-07-01 to 2024-06-30

UNIVERSITY NOW DAY NURSERY, founded in 1970, is a community nonprofit in the Human Services sector that reported $5.0M in total revenue in fiscal year 2023. Revenue decreased 5% compared to the prior year.

Mission

TO PROVIDE A JOYFUL, PLAY-BASED LEARNING EXPERIENCE; TO NURTURE ALL ASPECTS OF A CHILDS DEVELOPMENT.

Program Service Accomplishments

Program 1

Expenses: $4,357,052 Revenue: $4,779,373

CHILDREN FROM THREE MONTHS TO FIVE YEARS OF AGE CAN EXPERIENCE, EXPLORE AND DEVELOP IN A WARM AND CARING ENVIRONMENT. UNOW BELIEVES THAT ALL ASPECTS OF A CHILD'S DEVELOPMENT-PHYSICAL, SOCIAL...

CHILDREN FROM THREE MONTHS TO FIVE YEARS OF AGE CAN EXPERIENCE, EXPLORE AND DEVELOP IN A WARM AND CARING ENVIRONMENT. UNOW BELIEVES THAT ALL ASPECTS OF A CHILD'S DEVELOPMENT-PHYSICAL, SOCIAL, EMOTIONAL AND COGNITIVE-ARE EQUALLY IMPORTANT, AND THAT ALL CHILDREN POSSESS THE RIGHT TO LEARN IN THEIR OWN WAY AND AT THEIR OWN PACE IN THE CONTINUAL PROCESS OF DISCOVERING THE SELF, OTHER HUMAN BEINGS AND THE WORLD.

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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 $169,579

Program Service Revenue $4,779,373

Investment Income $26,602

Other Revenue $2,970

TOTAL REVENUE $4,978,524

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,218,938

Fundraising Expenses $0

Program Expenses $4,357,052

Other Expenses $634,110

TOTAL EXPENSES $4,853,048

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,978,524	$5,254,206	-0.1%
Expenses	$4,853,048	$4,769,443	+0.0%
Net Income	$125,476	$484,763	-0.7%

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

114

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

$253,108

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERIKA GILFETHER	EXECUTIVE DI	40.00	Director	$92,360	$4,668	$97,028
LISA KRAMER	DIRECTOR/ ST	40.00	Director	$58,099	$3,237	$61,336
MEAGHAN DOUGHERTY	DIRECTOR/ ST	40.00	Director	$48,755	$2,912	$51,667
CAITLIN DUNCAN	DIRECTOR/STA	40.00	Director	$40,780	$2,297	$43,077
ALLIYA AKHTAR	DIRECTOR	1.00	Director	$0	$0	$0
RADHIKA ANDERSON	DIRECTOR	1.00	Director	$0	$0	$0
RA'ANAN BOUSTAN	CO- PRESIDEN	2.00	Officer Director	$0	$0	$0
JENNA CLANCY	SECRETARY	2.00	Officer Director	$0	$0	$0
LEANNE EVANS	DIRECTOR	1.00	Director	$0	$0	$0
DMITRIY GORENSHTEYN	DIRECTOR	1.00	Director	$0	$0	$0
PETE HAND	TREASURER	2.00	Officer Director	$0	$0	$0
CATHY KURPIEWSKI	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
MEAGAN LEVINSON	CO- PRESIDEN	2.00	Officer Director	$0	$0	$0
ANNETTE MACALUSO	DIRECTOR	1.00	Director	$0	$0	$0
SHAWN MAXAM	DIRECTOR	1.00	Director	$0	$0	$0
LILY MIAO	DIRECTOR	1.00	Director	$0	$0	$0
DAN-EL PADILLA PERALTA	DIRECTOR	1.00	Director	$0	$0	$0
ISSAC SOLOTAROFF	DIRECTOR	1.00	Director	$0	$0	$0
SARAH STASZAK	DIRECTOR	1.00	Director	$0	$0	$0
LINDSAY STEIRER	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL SUO	DIRECTOR	1.00	Officer Director	$0	$0	$0
CECILY SWANSON	DIRECTOR	1.00	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	No data	No data	No data	No data
2024	$4,978,524	$4,853,048	$1,821,532	$125,476
2023	$5,254,206	$4,769,443	$1,670,347	$484,763
2022	$4,459,072	$4,291,326	$1,175,629	$167,746
2021	$4,026,988	$4,034,798	$1,160,912	$-7,810
2020	$3,898,365	$4,020,501	$1,083,961	$-122,136
2019	$3,762,902	$3,711,105	$1,359,965	$51,797
2018	$3,194,319	$3,147,668	$1,177,442	$46,651