OBERLIN EARLY CHILDHOOD CENTER (EIN 237313925) - 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

1973

Legal Domicile

Principal Officer

TRICIA HARREL

Phone

4407748193

Tax Period

2023-01-01 to 2023-12-31

OBERLIN EARLY CHILDHOOD CENTER, founded in 1973, is a small nonprofit in the Human Services sector that reported $688K in total revenue in fiscal year 2023. Revenue fell 22% from the prior year — a significant decline worth monitoring. Net assets of $2.1M represent 37 months of operating reserves.

Mission

THE ORGANIZATION OPERATES A CHILDHOOD CENTER IN OBERLIN, OHIO FOR UP TP 100 CHILDREN AGES SIX WEEKS TO FIVE YEARS OLD. THE CENTER PROVIDES A UNIQUE, CHILD CENTERED CAMPUS FOR ANYONE IN NEED REGARDLESS OF FINANCIAL ABILITY.

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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 $189,912

Program Service Revenue $496,052

Investment Income $0

Other Revenue $2,179

TOTAL REVENUE $688,143

Expense Breakdown

Grants Paid $0

Salaries & Benefits $506,900

Fundraising Expenses $1,670

Program Expenses $667,125

Other Expenses $226,836

TOTAL EXPENSES $733,736

Year-over-Year Comparison

	2023	2022	Change
Revenue	$688,143	$884,164	-0.2%
Expenses	$733,736	$724,138	+0.0%
Net Income	$-45,593	$160,026	-1.3%

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

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMELIA WOODWARD	SECRETARY	4.00	Officer Director	$0	$0	$0
LINDA HOPTRY	TREASURER	4.00	Officer Director	$0	$0	$0
PETER CROWLY	TRUSTEE	4.00	Director	$0	$0	$0
BROOK ESCOBEDO	CHAIR	4.00	Officer Director	$0	$0	$0
DAVID SONNER	TRUSTEE	4.00	Director	$0	$0	$0
TRICIA HARREL	EXECUTIVE DIRECTOR	40.00	Officer	$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
2024	No data	No data	No data	No data
2023	$688,143	$733,736	$2,169,312	$-45,593
2022	$884,164	$724,138	$2,063,625	$160,026
2021	$908,775	$598,460	$2,076,535	$310,315
2020	$441,158	$554,178	$1,753,626	$-113,020
2019	$842,265	$915,163	$1,657,190	$-72,898
2018	$909,320	$1,023,151	$1,564,173	$-113,831

OBERLIN EARLY CHILDHOOD CENTER