RAVINIA NURSERY 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

1942

Legal Domicile

Principal Officer

CATHY COHEN

Phone

8478313700

Tax Period

2023-08-01 to 2024-07-31

RAVINIA NURSERY SCHOOL, founded in 1942, is a small nonprofit that reported $586K in total revenue in fiscal year 2023. Revenue grew 14% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE THE VERY BEST PRESCHOOL ENVIRONMENT WITH AN EXTRAORDINARY COMMITMENT TO:* PRESCHOOL CHILDREN AND THEIR FAMILIES* INNOVATIVE AND CREATIVE LEARNING THROUGH PLAY* CARING AND COMPETENT TEACHERS* COMMUNITY AND SOCIETY* QUALITY IN ALL THAT WE DO

Program Service Accomplishments

Program 1

Expenses: $439,295 Revenue: $520,684

RAVINIA NURSERY SCHOOL IS A DEVELOPMENTAL PRESCHOOL FOR CHILDREN AGES THREE, FOUR, AND FIVE YEARS OLD, PROVIDING A SAFE, WARM AND NURTURING ENVIRONMENT THAT ALLOWS THE CHILDREN TO MOVE ON THEIR OWN PACE IN A SELF-DIRECTED MANNER.SUMMER CAMP IS A SEVEN-WEEK LONG PROGRAM OPEN TO CHILDREN AGES 2, 3, 4, AND 5. MUCH OF THE PROGRAM TAKES PLACE OUTSIDE ON OUR PLAYGROUND. ACTIVITIES INVOLVE SAND AND WATER PLAY, GROUP GAMES, SPORT ACTIVITIES, ARTS AND CRAFTS AND SPECIAL PROJECTS. THE CHILDREN ALSO SPEND TIME SINGING, LISTENING TO STORIES, LEARNING ABOUT PETS, TAKING NATURE WALKS AND GARDENING. PRESCHOOLERS WILL BRING THEIR LUNCH AND END EACH DAY WITH A PICNIC ON THE PLAYGROUND.REVENUES ARE RECEIVED IN THE FORM OF TUITION AND REGISTRATION FEES.

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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 $7,396

Program Service Revenue $520,684

Investment Income $10,550

Other Revenue $47,702

TOTAL REVENUE $586,332

Expense Breakdown

Grants Paid $0

Salaries & Benefits $399,633

Fundraising Expenses $0

Program Expenses $439,295

Other Expenses $187,425

TOTAL EXPENSES $587,058

Year-over-Year Comparison

	2023	2022	Change
Revenue	$586,332	$516,188	+0.1%
Expenses	$587,058	$548,215	+0.1%
Net Income	$-726	$-32,027	-1.0%

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

$110,886

Total Directors

$69,372

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CATHY COHEN	CO-DIRECTORS	40.00	Officer Director	$50,923	$0	$50,923
MICHAEL JABS	PRESIDENT	8.00	Officer Director	$0	$0	$0
JEANNINE TAYEH	TEASURER	8.00	Officer Director	$0	$0	$0
NICOLE DEBELLA	VP ADMIN	8.00	Officer Director	$0	$0	$0
ERIN FRENCH	VP MARKETING & ADVERTISING	8.00	Officer Director	$0	$0	$0
DEANNA ARTHUR	SECRETARY	8.00	Officer Director	$0	$0	$0
JESSICA ODUM	VP ADMIN	8.00	Officer Director	$0	$0	$0
JENNIFER SIANIS	BOARD MEMBER	3.00	Director	$18,449	$0	$18,449
LAUREN CARDICK	BOARD MEMBER	3.00	Director	$0	$0	$0
CAITLIN SCHAFF	BOARD MEMBER	3.00	Director	$0	$0	$0
STACEY KLAPMAN	BOARD MEMBER	3.00	Director	$0	$0	$0
MEGAN LEKAN	BOARD MEMBER	3.00	Director	$0	$0	$0
AMALIA SCHWARTS	BOARD MEMBER	3.00	Director	$0	$0	$0
CHRISTIE RUSSERT	BOARD MEMBER	3.00	Director	$0	$0	$0
HILARY SHAPIRO	BOARD MEMBER	3.00	Director	$0	$0	$0
SARAH GORSKY	BOARD MEMBER	3.00	Director	$0	$0	$0
MELINA GOLCHINI	BOARD MEMBER	3.00	Director	$0	$0	$0
BRIAN BIMSCHLEGER	BOARD MEMBER	3.00	Director	$0	$0	$0
MEAGAN SHANAHAN PHEIL	BOARD MEMBER	3.00	Director	$0	$0	$0
LAUREN COMFIELD	BOARD MEMBER	3.00	Director	$0	$0	$0
SUSAN LENZINI	CO-DIRECTORS	40.00	Officer	$59,963	$0	$59,963

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	$586,332	$587,058	$620,803	$-726
2023	$516,188	$548,215	$615,025	$-32,027
2022	$491,336	$520,028	$579,723	$-28,692
2021	$517,527	$497,848	$611,944	$19,679
2020	$422,077	$479,840	$570,369	$-57,763
2019	$505,258	$521,522	$506,213	$-16,264