YORK DAY NURSERY INC

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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

1932

Legal Domicile

Principal Officer

SARA BRADLEY

Phone

7178541300

Tax Period

2024-07-01 to 2025-06-30

YORK DAY NURSERY INC, founded in 1932, is a community nonprofit in the Education sector that reported $2.4M in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $2.3M left a modest 5% surplus.

Mission

TO ESTABLISH YORK DAY EARLY LEARNING AS THE AGENCY OF CHOICE FOR HIGH QUALITY EARLY CHILDHOOD EDUCATION AND CARE TO CHILDREN OF WORKING FAMILIES OF ALL INCOME LEVELS THROUGHOUT YORK COUNTY, PENNSYLVANIA.

Program Service Accomplishments

Program 1

Expenses: $1,170,113 Revenue: $966,864

THE EARLY CHILDHOOD EDUCATION CURRICULUM PROVIDES TEACHING STRATEGIES AND LEARNING ENVIRONMENTS BASED UPON WHAT EARLY CHILDHOOD EDUCATORS KNOW ABOUT THE WAY YOUNG CHILDREN DEVELOP AND LEARN BEST. THE CREATIVE CURRICULUM IS USED IN EACH CLASSROOM AS THE BASIS FOR CREATING AND MAINTAINING A HIGH-QUALITY PROGRAM. THE YORK DAY NURSERY, INC. HAS A FOUR STAR STATUS UNDER THE KEYSTONE STARS CHILD CARE QUALITY INITIATIVE.

Program 2

Expenses: $701,612 Revenue: $579,742

THE PENNSYLVANIA PRE-K COUNTS PROGRAM PROVIDES 15 THREE-YEAR-OLD AND 15 FOUR-YEAR-OLD CHILDREN WITH HIGH QUALITY PRE-KINDERGARTEN THROUGH PA PRE-K COUNTS. THE PROGRAM IS DESIGNED FOR CHILDREN WHO ARE AT RISK OF SCHOOL FAILURE, EITHER BECAUSE OF INCOME, LANGUAGE, CULTURAL OR SPECIAL NEEDS ISSUES.

Program 3

Expenses: $105,906 Revenue: $87,510

THE CHILD AND ADULT CARE FOOD PROGRAM IS ADMINISTERED THROUGH THE PA DEPARTMENT OF EDUCATION, WITH THE PURPOSE OF PROVIDING TASTY AND HEALTHY MEALS AND SNACKS, WE ARE REIMBURSED A SET RATE BASED ON THE NUMBER OF BREAKFASTS, LUNCHES, AND AFTERNOON SNACKS SERVED TO THE CHILDREN IN OUR CARE.

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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 $554,504

Program Service Revenue $1,634,116

Investment Income $250,700

Other Revenue $163

TOTAL REVENUE $2,439,483

Expense Breakdown

Grants Paid $273,244

Salaries & Benefits $1,474,677

Fundraising Expenses $53,882

Program Expenses $1,977,631

Other Expenses $564,384

TOTAL EXPENSES $2,312,305

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,439,483	$2,651,562	-0.1%
Expenses	$2,312,305	$2,501,260	-0.1%
Net Income	$127,178	$150,302	-0.2%

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

$165,662

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JT HAND	PRESIDENT	2.00	Officer Director	$0	$0	$0
CHRISTOPHER REED	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
AMANDA RUHLMAN	TREASURER	2.00	Officer Director	$0	$0	$0
JACLYN GINGERICH	SECRETARY	1.00	Officer Director	$0	$0	$0
BEN CHIARO TILL 92024	DIRECTOR	1.00	Director	$0	$0	$0
ROBYN MAITOZA START 92024	DIRECTOR	1.00	Director	$0	$0	$0
ANGELA MANDES	DIRECTOR	1.00	Director	$0	$0	$0
ANISHA MORRISON	DIRECTOR	1.00	Director	$0	$0	$0
ZACHARY NAHASS	DIRECTOR	1.00	Director	$0	$0	$0
EMILY SEITZ	DIRECTOR	1.00	Director	$0	$0	$0
CAITLIN STEEL	DIRECTOR	1.00	Director	$0	$0	$0
AMY YOUNG	DIRECTOR	1.00	Director	$0	$0	$0
JODY CHESLA	DIRECTOR OF FINANCE	40.00	Officer	$60,605	$7,739	$68,344
SARA BRADLEY	EXECUTIVE DIRECTOR	40.00	Officer	$89,378	$7,940	$97,318

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	$2,439,483	$2,312,305	$3,942,959	$127,178
2024	$2,651,562	$2,501,260	$3,853,772	$150,302
2023	$3,410,265	$3,504,656	$3,634,536	$-94,391
2022	$3,288,334	$2,907,354	$3,537,848	$380,980
2021	$2,454,632	$1,831,010	$3,690,296	$623,622
2020	$1,580,080	$1,798,262	$3,099,356	$-218,182
2019	$1,723,974	$1,718,954	$3,050,534	$5,020