ALBUQUERQUE PRESCHOOL COOPERATIVE (EIN 850196580) - 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

1965

Legal Domicile

Principal Officer

CHRISTINA VIALPANDO

Phone

5053440389

Tax Period

2024-06-01 to 2025-05-31

ALBUQUERQUE PRESCHOOL COOPERATIVE, founded in 1965, is a small nonprofit in the Education sector that reported $305K in total revenue in fiscal year 2024. Expenses of $270K left a modest 11% surplus.

Mission

TO PROVIDE QUALITY PRE-SCHOOL EDUCATION AND CHILDCARE FOR CHILDREN AGES 2 TO 6 YEARS OLD IN AN UN-HURRIED, PRESSURE-FREE ENVIRONMENT.

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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 $1,300

Program Service Revenue $286,807

Investment Income $11,039

Other Revenue $5,408

TOTAL REVENUE $304,554

Expense Breakdown

Grants Paid $0

Salaries & Benefits $234,739

Fundraising Expenses $0

Program Expenses $180,002

Other Expenses $34,853

TOTAL EXPENSES $269,592

Year-over-Year Comparison

	2024	2023	Change
Revenue	$304,554	$299,544	+0.0%
Expenses	$269,592	$268,057	+0.0%
Net Income	$34,962	$31,487	+0.1%

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

$62,247

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
YVETTE ASENAP	EXECUTIVE DI	40.00	Officer	$51,412	$10,835	$62,247
CHRISTINA VIALPANDO	PRESIDENT	5.00	Officer Director	$0	$0	$0
ERIKA GUERRERO	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
TRISHA BLOM	SECRETARY	5.00	Officer Director	$0	$0	$0
MONIKA HOBBS	TREASURER	5.00	Officer Director	$0	$0	$0
JENNIFER MARCINKO	FUNDRAISING	5.00	Director	$0	$0	$0
CHRISTINE MEANS	MARKETING	5.00	Director	$0	$0	$0
AJA LONJA	COMMUNITY	5.00	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
2025	$304,554	$269,592	$459,587	$34,962
2024	$299,544	$268,057	$421,669	$31,487
2023	$263,243	$237,906	$369,358	$25,337
2022	$368,916	$198,925	$356,950	$169,991
2021	$62,597	$112,111	$221,196	$-49,514
2020	$211,693	$217,964	$259,743	$-6,271
2019	$224,353	$188,820	$236,832	$35,533
2018	$214,355	$197,358	$205,117	$16,997

ALBUQUERQUE PRESCHOOL COOPERATIVE