OAK PARK & RIVER FOREST DAY NURSERY (EIN 362182082) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1927

Legal Domicile

Principal Officer

MICHELLE ARNOLD

Phone

7083838211

Tax Period

2023-07-01 to 2024-06-30

OAK PARK & RIVER FOREST DAY NURSERY, founded in 1927, is a community nonprofit in the Human Services sector that reported $1.2M in total revenue in fiscal year 2023. Expenses of $1.4M exceeded revenue, resulting in a 16% operating deficit.

Mission

TO PROVIDE EXCEPTIONAL EARLY CHILDHOOD EDUCATION THAT LEADS TO SCHOOL READINESS

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $567,205

Program Service Revenue $625,922

Investment Income $25,218

Other Revenue $2,284

TOTAL REVENUE $1,220,629

Expense Breakdown

Grants Paid $0

Salaries & Benefits $943,255

Fundraising Expenses $24,499

Program Expenses $1,253,454

Other Expenses $475,989

TOTAL EXPENSES $1,419,244

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,220,629	$1,194,991	+0.0%
Expenses	$1,419,244	$1,093,669	+0.3%
Net Income	$-198,615	$101,322	-3.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$31,970

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE ARNOLD	PRESIDENT	30.00	Officer Director	$0	$0	$0
AISHA DALLEY	VICE PRESIDENT	2.25	Officer Director	$0	$0	$0
KEVIN SMITH	TREASURER	2.25	Officer Director	$0	$0	$0
MAUREEN DELANEY	SECRETARY	2.00	Officer Director	$0	$0	$0
SHUWANDA HUDSON	MEMBER AT LARGE	1.25	Director	$0	$0	$0
DEVIN JACKSON	MEMBER AT LARGE	1.00	Director	$0	$0	$0
KWIJONA CALVIN	MEMBER AT LARGE	1.25	Director	$0	$0	$0
BRIAN FARRER	MEMBER AT LARGE	1.00	Director	$0	$0	$0
ANDREIA LEON	MEMBER AT LARGE	1.25	Director	$0	$0	$0
LESLIE FARRER	MEMBER AT LARGE	1.25	Director	$0	$0	$0
KAREN NEWTON	MEMBER AT LARGE	1.25	Director	$0	$0	$0
ARENZ COOPER	MEMBER AT LARGE	1.25	Director	$0	$0	$0
HEATHER CLAXTON-DOUGLAS	MEMBER AT LARGE	1.00	Director	$0	$0	$0
LORI ANDERSON	MEMBER AT LARGE	1.00	Director	$0	$0	$0
NICOLE SILVER	MEMBER AT LARGE	1.30	Director	$0	$0	$0
DR CATHERINE EASON	EXECUTIVE DIRECTOR	40.00	Officer	$31,970	$0	$31,970

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	$1,220,629	$1,419,244	$645,300	$-198,615
2023	$1,194,991	$1,093,669	$785,259	$101,322
2022	$1,233,887	$1,253,356	$673,463	$-19,469
2021	$1,202,611	$1,155,658	$907,736	$46,953

OAK PARK & RIVER FOREST DAY NURSERY