FEDERATION DAY CARE SERVICES D/B/A FEDERATION EARLY LEARNING SERVICES (EIN 231352554) - 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

1911

Legal Domicile

Principal Officer

PAMELA THOMAS-EISLER

Phone

2156767550

Tax Period

2023-09-01 to 2024-08-31

FEDERATION DAY CARE SERVICES D/B/A FEDERATION EARLY LEARNING SERVICES, founded in 1911, is a community nonprofit in the Human Services sector that reported $8.6M in total revenue in fiscal year 2023. Revenue grew 13% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE QUALITY CHILD CARE SERVICES TO CHILDREN AND SUPPORTING SERVICES FOR THEIR PARENTS IN THE PHILADELPHIA AREA.

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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 $311,576

Program Service Revenue $7,865,386

Investment Income $425,387

Other Revenue $6,800

TOTAL REVENUE $8,609,149

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,263,031

Fundraising Expenses $270,362

Program Expenses $7,497,603

Other Expenses $3,176,260

TOTAL EXPENSES $9,439,291

Year-over-Year Comparison

	2023	2022	Change
Revenue	$8,609,149	$7,639,073	+0.1%
Expenses	$9,439,291	$8,898,120	+0.1%
Net Income	$-830,142	$-1,259,047	-0.3%

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

222

Volunteers

116

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

$201,729

Total Directors

$201,729

Key Employees

$174,673

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TAKAAKI AGAWA	PRESIDENT & CEO	38.00	Officer Director	$200,102	$1,627	$201,729
EVAN SEGAL	CHAIR	1.50	Officer Director	$0	$0	$0
JOANNE KRUEGER	VICE CHAIR	1.50	Officer Director	$0	$0	$0
SCOTT B SCHWARTZ	TREASURER	1.50	Officer Director	$0	$0	$0
MICHAEL DUBIN	CORRESPONDING SECRETARY	1.50	Officer Director	$0	$0	$0
RYAN UDELL	RECORDING SECRETARY	1.50	Officer Director	$0	$0	$0
CATHY SEILER	HONORARY LIFE DIRECTORS	0.75	Director	$0	$0	$0
DAVID POLLACK	HONORARY LIFE DIRECTORS	0.75	Director	$0	$0	$0
MARCIA WASSERMAN	HONORARY LIFE DIRECTORS	0.75	Director	$0	$0	$0
RONALD PERILSTEIN	HONORARY LIFE DIRECTORS	0.75	Director	$0	$0	$0
SCOTT BARSKY	HONORARY LIFE DIRECTORS	0.75	Director	$0	$0	$0
STEVEN GABLE	HONORARY LIFE DIRECTORS	0.75	Director	$0	$0	$0
ALLISON GOLDIS	BOARD MEMBER	0.75	Director	$0	$0	$0
ARDATH A WEISS	BOARD MEMBER	0.75	Director	$0	$0	$0
DEBORAH BRECHER	BOARD MEMBER	0.75	Director	$0	$0	$0
ELLEN DISTEFANO	BOARD MEMBER	0.75	Director	$0	$0	$0
ELLEN FRIEDMAN	BOARD MEMBER	0.75	Director	$0	$0	$0
ELLEN K HARRIS	BOARD MEMBER	0.75	Director	$0	$0	$0
GARY NOVICK	BOARD MEMBER	0.75	Director	$0	$0	$0
HALIE W O'SHEA	BOARD MEMBER	0.75	Director	$0	$0	$0
ILENE GARLIN	BOARD MEMBER	0.75	Director	$0	$0	$0
JILL KLEEMAN	BOARD MEMBER	0.75	Director	$0	$0	$0
MICHAEL KOFFLER	BOARD MEMBER	0.75	Director	$0	$0	$0
LAURA DERRICK	OBSERVER	0.75	Director	$0	$0	$0
DAVID PUDLIN	TRUSTEES	0.75	Director	$0	$0	$0
GAIL ROSENBERG	TRUSTEES	0.75	Director	$0	$0	$0
ROBERT A CLAIR	TRUSTEES	0.75	Director	$0	$0	$0
PAMELA THOMAS-EISLER	VICE PRESIDENT & CFO	38.00	Key Emp	$157,508	$17,165	$174,673
DAVID REINFELD	DIRECTOR OF DEVELOPMENT	38.00	Highest	$105,377	$5,962	$111,339

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	$8,609,149	$9,439,291	$4,608,661	$-830,142
2023	$7,639,073	$8,898,120	$4,994,655	$-1,259,047
2022	$9,444,809	$8,584,942	$5,468,299	$859,867
2021	$8,469,963	$8,202,510	$6,192,299	$267,453
2020	$7,281,411	$8,848,720	$5,465,459	$-1,567,309
2019	$88,458,640	$88,698,069	$12,623,594	$-239,429
2018	$85,281,099	$85,128,792	$12,370,110	$152,307

FEDERATION DAY CARE SERVICES D/B/A FEDERATION EARLY LEARNING SERVICES