THE CHILDREN'S PRE-SCHOOL CENTER INC (EIN 770050078) - 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

1984

Legal Domicile

Principal Officer

OLLIA YENIKOMSHIAN

Phone

6504935770

Tax Period

2023-01-01 to 2023-12-31

THE CHILDREN'S PRE-SCHOOL CENTER INC, founded in 1984, is a community nonprofit in the Education sector that reported $3.1M in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year.

Mission

TO SUPPORT WORKING FAMILIES BY PROVIDING HIGH QUALITY CHILD CARE.

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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 $61,788

Program Service Revenue $3,054,191

Investment Income $1,028

Other Revenue $0

TOTAL REVENUE $3,117,007

Expense Breakdown

Grants Paid $13,349

Salaries & Benefits $2,506,051

Fundraising Expenses $0

Program Expenses $2,784,490

Other Expenses $680,155

TOTAL EXPENSES $3,199,555

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,117,007	$3,346,115	-0.1%
Expenses	$3,199,555	$3,596,195	-0.1%
Net Income	$-82,548	$-250,080	-0.7%

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

$189,915

Total Directors

$189,915

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
OLLIA YENIKOMSHIAN	EXECUTIVE DIRECTOR	40.00	Officer Director	$113,017	$13,496	$126,513
ADORA GARRICK	ACTING DIRECTOR	40.00	Officer Director	$51,943	$11,459	$63,402
PATRICK KAJIRIAN	CO-CHAIR	2.00	Officer Director	$0	$0	$0
GEORGIANA KUHLMANN	CO-CHAIR	2.00	Officer Director	$0	$0	$0
JEREMY KARNOWSKI	TREASURER	2.00	Officer Director	$0	$0	$0
XI CHEN	SECRETARY	1.00	Officer Director	$0	$0	$0
AMRITA DAMANI	BOARD MEMBER	1.00	Director	$0	$0	$0
DARCY GRINOLDS	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID MAHLER	BOARD MEMBER	1.00	Director	$0	$0	$0
JUSTIN MASTERS	BOARD MEMBER	1.00	Director	$0	$0	$0
JYOTI RAMNATH	BOARD MEMBER	1.00	Director	$0	$0	$0
ANDREW TIBBITS	BOARD MEMBER	1.00	Director	$0	$0	$0
BELLA YU	BOARD MEMBER	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	No data	No data	No data	No data
2023	$3,117,007	$3,199,555	$590,534	$-82,548
2022	$3,346,115	$3,596,195	$647,880	$-250,080
2021	$3,886,704	$3,288,622	$1,031,048	$598,082
2020	$2,425,914	$3,173,430	$866,877	$-747,516
2019	$3,526,499	$3,365,278	$1,263,524	$161,221
2018	$2,969,956	$3,151,631	$956,853	$-181,675

THE CHILDREN'S PRE-SCHOOL CENTER INC