Childrens Physical Therapy Oakland (EIN 464245712) - 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

2013

Legal Domicile

Principal Officer

Alex Eaparza

Phone

5103334579

Tax Period

2025-01-01 to 2025-12-31

Childrens Physical Therapy Oakland, founded in 2013, is a small nonprofit in the Human Services sector that reported $366K in total revenue in fiscal year 2025.

Mission

CPTO provides therapy services for children birth to three years old. Therapy services include early intervention physical therapy and occupational therapy. CPTO provided 4744 therapy sessions for over 200 children in 2025. Our mission is to reduce developmental delays in young children to give them the best possible start to their lives.

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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 (2025)

Revenue Breakdown

Contributions & Grants $24,800

Program Service Revenue $341,369

Investment Income $0

Other Revenue $0

TOTAL REVENUE $366,169

Expense Breakdown

Grants Paid $0

Salaries & Benefits $391,935

Fundraising Expenses $0

Program Expenses $391,935

Other Expenses $9,325

TOTAL EXPENSES $401,260

Year-over-Year Comparison

	2025	2024	Change
Revenue	$366,169	N/A	N/A
Expenses	$401,260	N/A	N/A
Net Income	$-35,091	N/A	N/A

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

$309,000

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Juan Ortega	Vice-President	1.00	Director	$0	$0	$0
Zulma MachilandaHahn	Secretary	1.00	Director	$0	$0	$0
Alex Esparza	CFO	15.00	Officer	$0	$0	$0
Graciela Pagano	Program Director	20.00	Key Emp	$47,600	$36,400	$309,000
Priyanshi Domadia	Physical Therapist	40.00	Highest	$122,811	$0	$122,811

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	$366,169	$401,260	$-253	$-35,091

Childrens Physical Therapy Oakland