PALS PRESCHOOL AND KINDERGARTEN (EIN 371154987) - 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

1983

Legal Domicile

Principal Officer

CAROL A LUND

Phone

3096911277

Tax Period

2023-01-01 to 2023-12-31

PALS PRESCHOOL AND KINDERGARTEN, founded in 1983, is a community nonprofit that reported $3.9M in total revenue in fiscal year 2023. Expenses of $3.6M left a modest 8% surplus.

Mission

THE ORGANIZATION WAS FORMED TO ESTABLISH A PRESCHOOL, ACTIVITIES INCLUDE 2 SCHOOLS SERVING 230 STUDENTS.

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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 $136,950

Program Service Revenue $3,612,617

Investment Income $97,279

Other Revenue $5,549

TOTAL REVENUE $3,852,395

Expense Breakdown

Grants Paid $197,060

Salaries & Benefits $2,414,583

Fundraising Expenses $0

Program Expenses $3,117,175

Other Expenses $945,035

TOTAL EXPENSES $3,556,678

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,852,395	$3,954,949	0.0%
Expenses	$3,556,678	$3,443,712	+0.0%
Net Income	$295,717	$511,237	-0.4%

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

106

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

$90,000

Total Directors

$90,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KRISTIN N LUND	Vice President	30.00	Officer Director	$90,000	$0	$90,000
CAROL A LUND	President	1.00	Officer Director	$0	$0	$0
THOMAS C LUND	VP/SEC/TREAS	1.00	Officer Director	$0	$0	$0
MATTHEW R LUND	ASST SECRETARY	1.00	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
2024	No data	No data	No data	No data
2023	$3,852,395	$3,556,678	$5,312,782	$295,717
2022	$3,954,949	$3,443,712	$5,059,462	$511,237
2021	$3,694,793	$2,938,278	$4,640,069	$756,515
2020	$2,215,783	$2,174,581	$4,106,566	$41,202
2019	$2,595,958	$2,753,251	$3,661,820	$-157,293
2018	$2,582,210	$2,788,956	$3,907,821	$-206,746

PALS PRESCHOOL AND KINDERGARTEN