LIBERTYVILLE COOPERATIVE NURSERY S… - Form 990 Financial Data

🔒

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

1945

Legal Domicile

Principal Officer

LISA SEFTON

Phone

8473670926

Tax Period

2024-07-01 to 2025-06-30

LIBERTYVILLE COOPERATIVE NURSERY SCHOOL, founded in 1945, is a small nonprofit that reported $285K in total revenue in fiscal year 2024. Revenue decreased 5% compared to the prior year. Expenses of $246K left a modest 14% surplus.

Mission

WE FIRMLY BELIEVE THAT ONE OF THE GREATEST GIFTS WE CAN GIVE OUR CHILDREN IS THE PASSION FOR CURIOSITY. THE EARLY LOVE OF LEARNING DEVELOPS AND SERVES THEM THROUGHOUT THEIR LIVES. OUR PLAY-BASED APPROACH CAPITALIZES ON THE NORMAL CURIOSITY AND INTEREST OF THE CHILDREN. LCNS IS WHOLLY DEDICATED TO PROVIDING THE ENCOURAGEMENT AND AGE-APPROPRIATE, CHILD-CENTERED CURRICULUM THAT PROVIDES LEARNING EXPERIENCES TO DEVELOP A CHILD'S SKILLS, CONFIDENCE AND OVERALL APTITUDE. LEARNING THROUGH ACTIVE PARTICIPATION BRINGS MEANING AND INTEREST TO A CHILD'S WORLD. OUR TEACHERS ACT AS FACILITATORS WITHIN AN ACTIVE, COLLABORATIVE ENVIRONMENT. CHILDREN ARE GUIDED THROUGH DEVELOPMENTALLY APPROPRIATE ACTIVITIES THAT ENCOURAGE CREATIVE AND PURPOSEFUL INVESTIGATION. OUR PLAY-BASED PHILOSOPHY PROMOTES ALL AREAS OF DEVELOPMENT, INCLUDING LANGUAGE, SELF-REGULATION, FINE/GROSS MOTOR SKILLS AND COGNITIVE FUNCTIONING.

Program Service Accomplishments

Program 1

Expenses: $200,996 Revenue: $247,259

NURSERY SCHOOL WITH APPROXIMATELY 56 STUDENTS. THE GOAL IS TO PROVIDE A SOLID FOUNDATION OF INDEPENDENCE AND LEARNING FOR THE CHILDRENS' FUTURE EDUCATION. CURRICULUM IS ALIGNED WITH THE STATE'S EARLY LEARNING AND DEVELOPMENT STANDARDS TO ENSURE THE STUDENTS WILL BE PREPARED WITH THE FUNDAMENTAL SKILLS NECESSARY TO SUCCEED IN THE ELEMENTARY COMMON CORE STANDARDS.

🔒

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 (2024)

Revenue Breakdown

Contributions & Grants $10,628

Program Service Revenue $247,259

Investment Income $17,159

Other Revenue $10,149

TOTAL REVENUE $285,195

Expense Breakdown

Grants Paid $0

Salaries & Benefits $182,331

Fundraising Expenses $0

Program Expenses $200,996

Other Expenses $63,180

TOTAL EXPENSES $245,511

Year-over-Year Comparison

	2024	2023	Change
Revenue	$285,195	$301,236	-0.1%
Expenses	$245,511	$260,054	-0.1%
Net Income	$39,684	$41,182	0.0%

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

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

$22,802

Total Directors

$61,425

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EMILY SCHAGRIN	ADVISOR	0.50	Director	$0	$0	$0
ANNA LISKA	PRESIDENT/COMMUNICATION	0.50	Officer Director	$0	$0	$0
TAYLOR RASMUSSEN	WEBMASTER	0.50	Director	$0	$0	$0
SARAH HOGAN	EVENTS COORDINATOR	0.50	Director	$0	$0	$0
JOHANNA SWARTZENDRUBER	EVENTS COORDINATOR	0.50	Director	$0	$0	$0
KRISTYN NORDEEN	EVENTS COORDINATOR	0.50	Director	$0	$0	$0
LESLIE DEBAUN	REGISTRAR/ADMISSIONS	0.50	Director	$0	$0	$0
JACKIE ARGALL	CARE 4 LCNS/OUTREACH	0.50	Director	$0	$0	$0
LAURA ROEL	FUNDRAISING	0.50	Director	$0	$0	$0
KATIE CAPP	FUNDRAISING	0.50	Director	$0	$0	$0
TAYLOR BOARDMAN	EDUCATION	0.50	Director	$0	$0	$0
LISA SEFTON	TREASURER	16.00	Officer Director	$22,032	$770	$22,802
ADRIENNE JOHNSON	EXECUTIVE DIRECTOR	34.00	Director	$37,286	$1,337	$38,623
MEGHAN DOUGHERTY	SECRETARY	0.50	Officer Director	$0	$0	$0
CHRISTINA BRUSH	PRESIDENT/COMMUNICATION	0.50	Officer 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
2025	$285,195	$245,511	$659,934	$39,684
2024	$301,236	$260,054	$614,607	$41,182
2023	$301,466	$263,648	$550,456	$37,818
2022	$277,846	$271,214	$513,190	$6,632
2021	$247,876	$183,869	$503,287	$64,007

LIBERTYVILLE COOPERATIVE NURSERY SCHOOL