CHESTER COUNTY NIGHT SCHOOL (EIN 236278321) - 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

1956

Legal Domicile

Principal Officer

JOLENE BORGESE

Phone

6106921964

Tax Period

2024-07-01 to 2025-06-30

CHESTER COUNTY NIGHT SCHOOL, founded in 1956, is a small nonprofit in the Education sector that reported $373K in total revenue in fiscal year 2024. Expenses of $411K exceeded revenue, resulting in a 10% operating deficit.

Mission

TO PROVIDE LEARNING CLASSES AND PROGRAMS TO RESIDENTS OF CHESTER COUNTY AND SURROUNDING AREAS

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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 $18,375

Program Service Revenue $355,028

Investment Income $1

Other Revenue $0

TOTAL REVENUE $373,404

Expense Breakdown

Grants Paid $0

Salaries & Benefits $125,212

Fundraising Expenses $0

Program Expenses $254,484

Other Expenses $286,043

TOTAL EXPENSES $411,255

Year-over-Year Comparison

	2024	2023	Change
Revenue	$373,404	$386,459	0.0%
Expenses	$411,255	$387,861	+0.1%
Net Income	$-37,851	$-1,402	+26.0%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LESLIE HEISMAN	DIRECTOR	40.00		$60,000	$0	$60,000
JOLENE BORGESE	BOARD PRESIDENT	5.00	Officer	$0	$0	$0
CAROLYN SMITH	BOARD TREASURER	5.00	Officer	$0	$0	$0
TRACY HEIM	BOARD SECRETARY	3.00	Officer	$0	$0	$0
TONY DAHM	VICE PRESIDENT	1.00	Officer	$0	$0	$0
JULIE KURKOWSKI	DIRECTOR	1.00		$0	$0	$0
REV CHARLES COLE	DIRECTOR	1.00		$0	$0	$0
BRYAN MCCLOSKEY	DIRECTOR	1.00		$0	$0	$0
MOLLY BORGESE	DIRECTOR	1.00		$0	$0	$0
MICHAEL BRAY	DIRECTOR	1.00		$0	$0	$0
SUSAN TIPTON	DIRECTOR	1.00		$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	$373,404	$411,255	$2,742	$-37,851
2024	$386,459	$387,861	$33,593	$-1,402
2023	$349,900	$357,387	$34,995	$-7,487
2022	$158,826	$186,274	$188,483	$-27,448
2021	$72,361	$102,542	$242,347	$-30,181
2020	$492,817	$461,714	$145,740	$31,103
2019	$494,057	$473,194	$132,012	$20,863
2018	$472,324	$535,741	$148,079	$-63,417

CHESTER COUNTY NIGHT SCHOOL