PENFIELD CHILDREN'S CENTER INC

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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

1968

Legal Domicile

Principal Officer

POLINA MAKIEVSKY

Phone

4143447676

Tax Period

2024-01-01 to 2024-12-31

PENFIELD CHILDREN'S CENTER INC, founded in 1968, is a community nonprofit in the Health Care sector that reported $10.0M in total revenue in fiscal year 2024. Revenue surged 49% from the prior year, signaling strong growth momentum. Expenses of $9.2M left a modest 7% surplus.

Mission

THE ORGANIZATION'S SOLE PURPOSE IS TO HELP INFANTS AND YOUNG CHILDREN WITH ALL ABILITIES REACH THEIR FULL POTENTIAL THROUGH EDUCATION, THERAPY SERVICES AND FAMILY PROGRAMS.

Program Service Accomplishments

Program 1

Expenses: $2,669,662 Revenue: $691,835

BIRTH TO THREE PROGRAM: 1151 CHILDREN RECEIVED BIRTH-TO-3 EARLY INTERVENTION SERVICES FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES OR DELAYS. 5 CHILDREN RECEIVED SPECIALIZED NURSING SERVICES. 5...

BIRTH TO THREE PROGRAM: 1151 CHILDREN RECEIVED BIRTH-TO-3 EARLY INTERVENTION SERVICES FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES OR DELAYS. 5 CHILDREN RECEIVED SPECIALIZED NURSING SERVICES. 5 CHILDREN RECEIVED THERAPY SERVICES.

Program 2

Expenses: $4,251,781 Revenue: $1,456,481

ALL OTHER PROGRAMS:380 CHILDREN UNDER SIX YEARS OF AGE WERE SERVED BY THE BEHAVIORAL CLINIC FOR AGGRESSION, SERIOUS TANTRUMS, OPPOSITIONAL BEHAVIOR, PROPERTY DESTRUCTION, HYPERACTIVITY, SELF-INJURY, SEPARATION ANXIETY AND CHILDREN WHO HAVE EXPERIENCED TRAUMA. APPROXIMATELY 30 CHILDREN AGES THREE YEARS TO FOURTEEN YEARS RECEIVED SERVICES IN PENFIELD'S OUTPATIENT CLINIC. 107 CHILDREN AGES FOUR WEEKS TO NINE YEARS WERE ENROLLED IN PENFIELD'S CHILD CARE PROGRAM. 1720 CHILDREN PARTICIPATED IN PENFIELD'S FAMILY PROGRAMS.

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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 $7,747,511

Program Service Revenue $2,148,316

Investment Income $60,936

Other Revenue $0

TOTAL REVENUE $9,956,763

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,840,096

Fundraising Expenses $236,091

Program Expenses $6,921,443

Other Expenses $2,387,401

TOTAL EXPENSES $9,227,497

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,956,763	$6,675,941	+0.5%
Expenses	$9,227,497	$7,847,014	+0.2%
Net Income	$729,266	$-1,171,073	-1.6%

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

146

Volunteers

145

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

$607,738

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
POLINA MAKIEVSKY	PRESIDENT	36.00	Officer	$193,247	$0	$193,247
ANN BECKER	VP PROGRAMS	40.00	Officer	$139,580	$0	$139,580
MEGAN WURZ	VP DEVELOPMENT/COMM.	1.00	Officer	$138,267	$0	$138,267
KARA COLEMAN	CFO/VP ADMINISTRATION	40.00	Officer	$136,644	$0	$136,644
AL ARAQUE	CHAIR	5.00	Officer Director	$0	$0	$0
PATRICK FENNELLY	VICE CHAIR	5.00	Officer Director	$0	$0	$0
SARAH SCHNEIDER	VICE CHAIR	5.00	Officer Director	$0	$0	$0
JENNIFER LA MACCHIA	SECRETARY	5.00	Officer Director	$0	$0	$0
JEFFREY BARTH	TREASURER	5.00	Officer Director	$0	$0	$0
ANN GRANITZ	DIRECTOR	1.00	Director	$0	$0	$0
BETSY WYATT	DIRECTOR	1.00	Director	$0	$0	$0
DIRK CARSON	DIRECTOR	1.00	Director	$0	$0	$0
DONALD WILSON	DIRECTOR	1.00	Director	$0	$0	$0
ERICKAJOY DANIELS	DIRECTOR	1.00	Director	$0	$0	$0
JESSICA ZERATSKY	DIRECTOR	1.00	Director	$0	$0	$0
JOE SCHMIDT	DIRECTOR	1.00	Director	$0	$0	$0
JON SCHUMACHER	DIRECTOR	1.00	Director	$0	$0	$0
KIMBERLY RENNIE	DIRECTOR	1.00	Director	$0	$0	$0
LISA VAN LANDEGHEM	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL BROPHY	DIRECTOR	1.00	Director	$0	$0	$0
PATRICIA SCHUYLER	DIRECTOR	1.00	Director	$0	$0	$0
PHYLLIS KING	DIRECTOR	1.00	Director	$0	$0	$0
RAHIM KEVAL	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT MIKULAY	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT KOLODZINSKI	DIRECTOR	1.00	Director	$0	$0	$0
STEVE KEANE	DIRECTOR	1.00	Director	$0	$0	$0
STEVEN THOMAS	DIRECTOR	1.00	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
2024	$9,956,763	$9,227,497	$5,842,989	$729,266
2023	$6,675,941	$7,847,014	$5,733,825	$-1,171,073
2022	$6,430,181	$7,112,872	$6,583,778	$-682,691
2021	$8,793,397	$6,084,096	$6,491,693	$2,709,301
2020	$6,870,642	$6,022,237	$4,195,955	$848,405
2019	$5,664,697	$6,870,180	$2,963,246	$-1,205,483
2018	$6,165,422	$7,078,197	$4,057,109	$-912,775