The Parent Cooperative for Early Le (EIN 362751470) - 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

Tax Period

2024-09-01 to 2025-08-31

The Parent Cooperative for Early Le, founded in 1973, is a small nonprofit in the Education sector that reported $974K in total revenue in fiscal year 2024. Expenses of $930K left a modest 4% surplus.

Mission

The PECL is a full-day, year-round preschool, serving families who require care for their children. We are a multicultural community, organized as a cooperative, jointly owned by thee families and professional staff. Parent Co-op is a partnership among the families,

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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 $84,617

Program Service Revenue $888,926

Investment Income $0

Other Revenue $0

TOTAL REVENUE $973,543

Expense Breakdown

Grants Paid $0

Salaries & Benefits $633,048

Fundraising Expenses $3,302

Program Expenses $927,190

Other Expenses $297,444

TOTAL EXPENSES $930,492

Year-over-Year Comparison

	2024	2023	Change
Revenue	$973,543	$969,538	+0.0%
Expenses	$930,492	$982,364	-0.1%
Net Income	$43,051	$-12,826	-4.4%

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
Rhabi Baker	Executive Director	10.00	Director	$0	$0	$0
Ben Diroll	President	10.00	Director	$0	$0	$0
Brian Biddle	Vice President	2.00	Director	$0	$0	$0
Ben Drury	Member	2.00	Director	$0	$0	$0
Dacia Hill	Member	2.00	Director	$0	$0	$0
Kathryn Kausal	Secretary	2.00	Director	$0	$0	$0
Farah Sheriff	Treasurer	2.00	Director	$0	$0	$0
Kelsy Cowley-Veal	Director	2.00	Director	$0	$0	$0
Khris Anderson	Member	2.00	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	$973,543	$930,492	$215,329	$43,051
2024	$969,538	$982,364	$173,119	$-12,826
2023	$957,652	$905,286	$119,010	$52,366
2022	$837,542	$821,698	$67,886	$15,844
2021	$777,237	$638,680	$156,242	$138,557
2020	$488,734	$586,157	$27,648	$-97,423
2019	$611,278	$608,011	$7,806	$3,267
2018	$403,387	$412,546	$1,560	$-9,159

The Parent Cooperative for Early Le