JOHNSONS CORNERS PRE-SCHOOL

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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

1972

Legal Domicile

Principal Officer

Jennie Lester

Phone

3308251528

Tax Period

2022-07-01 to 2023-06-30

JOHNSONS CORNERS PRE-SCHOOL, founded in 1972, is a small nonprofit in the Education sector that reported $383K in total revenue in fiscal year 2022. Revenue surged 114% from the prior year, signaling strong growth momentum. The organization ran a surplus of $70K, a strong 18% operating margin.

Mission

Early Childhood Education. To help children grow and learn in a safe environment at a low cost to the community. Also to provide a Safe Summer to school age kids. We have a summer camp for school age children.

Program Service Accomplishments

Program 1

Expenses: $312,215 Revenue: $222,610

We have helped 256 students this year. JCP along with parents have helped these children learn and grow. We have sent 56 kids to kindergarten and have done outstanding on testing. We also care for...

We have helped 256 students this year. JCP along with parents have helped these children learn and grow. We have sent 56 kids to kindergarten and have done outstanding on testing. We also care for school age children during the summer with safe, fun, and learning activities

Program 2

Expenses: $0 Revenue: $0

We have accomplished to receive the Step Up To Quality Star One Rating from the State of Ohio.

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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 (2022)

Revenue Breakdown

Contributions & Grants $160,000

Program Service Revenue $222,610

Investment Income $0

Other Revenue $0

TOTAL REVENUE $382,610

Expense Breakdown

Grants Paid $0

Salaries & Benefits $246,749

Fundraising Expenses $0

Program Expenses $312,215

Other Expenses $65,466

TOTAL EXPENSES $312,215

Year-over-Year Comparison

	2022	2021	Change
Revenue	$382,610	$178,710	+1.1%
Expenses	$312,215	N/A	N/A
Net Income	$70,395	$178,710	-0.6%

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
Amanda Renninger	Treasurer	0.5	Director	$0	$0	$0
Randi Paisley	Secretary	0.5	Director	$0	$0	$0
Stephanie Saunders	President	0.5	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
2023	$382,610	$312,215	$72,212	$70,395