THE LEARNING CIRCLE PRESCHOOL INC (EIN 651271115) - 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

2006

Legal Domicile

Principal Officer

KATRINA SELAWSKY

Phone

7818284800

Tax Period

2023-01-01 to 2023-12-31

THE LEARNING CIRCLE PRESCHOOL INC, founded in 2006, is a small nonprofit in the Education sector that reported $721K in total revenue in fiscal year 2023. Revenue grew 8% year-over-year, indicating healthy expansion. The organization ran a surplus of $115K, a strong 16% operating margin.

Mission

Provide educational programming for 39 children, ages 2.9-7 years. The mission of the Learning Circle Preschool is to create child-centered, individualized, developmentally appropriate programs serving preschool children and their families. Our core values are inclusion, diversity and fairness.

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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 $116,424

Program Service Revenue $602,096

Investment Income $2,821

Other Revenue $0

TOTAL REVENUE $721,341

Expense Breakdown

Grants Paid $0

Salaries & Benefits $437,828

Fundraising Expenses $655

Program Expenses $216,564

Other Expenses $168,127

TOTAL EXPENSES $605,955

Year-over-Year Comparison

	2023	2022	Change
Revenue	$721,341	$666,867	+0.1%
Expenses	$605,955	$584,987	+0.0%
Net Income	$115,386	$81,880	+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

Volunteers

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

$139,054

Total Directors

$89,384

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATRINA SELAWSKY	DIRECTOR & PRESIDENT	38.00	Officer Director Highest	$89,384	$0	$89,384
KIMBERLY OSBOURNE	SECRETARY	28.00	Officer	$49,670	$0	$49,670
SAM HAWKINS	TREASURER	2.00	Director	$0	$0	$0
AMANDA CZARNECKI	CO-VICE CHAIR (FUNDRAISING)	2.00	Director	$0	$0	$0
LAURA KURLINSKI	COMMUNITY REPRESENTATIVE	2.00	Director	$0	$0	$0
NANCY PRICE	CO-CHAIR	2.00	Director	$0	$0	$0
MEGHAN SILVESTRI	CO-CHAIR	2.00	Director	$0	$0	$0
KERRY ALBRECHT	MEMBER AT LARGE	2.00	Director	$0	$0	$0
SARAH CARON	MEMBER AT LARGE	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
2024	No data	No data	No data	No data
2023	$721,341	$605,955	$556,500	$115,386
2022	$666,867	$584,987	$446,364	$81,880
2021	$571,338	$541,532	$355,666	$29,806
2020	$451,316	$472,090	$329,606	$-20,774
2019	$484,929	$454,250	$339,321	$30,679
2019	$641,539	$463,357	$544,310	$178,182

THE LEARNING CIRCLE PRESCHOOL INC