LOPEZ CHILDREN'S CENTER

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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

1976

Legal Domicile

Principal Officer

JESSICA DAHL

Phone

3604683896

Tax Period

2025-01-01 to 2025-12-31

LOPEZ CHILDREN'S CENTER, founded in 1976, is a small nonprofit that reported $621K in total revenue in fiscal year 2025. Revenue surged 32% from the prior year, signaling strong growth momentum. Expenses of $556K left a modest 10% surplus.

Mission

PRESCHOOL & CHILD CARE FOR RURAL LOPEZ ISLAND. OUR MISSION IS TO PROVIDE AN ENVIRONMENT THAT NURTURES THE SOCIAL, EMOTIONAL, COGNITIVE AND PHYSICAL DEVELOPMENT OF YOUNG CHILDREN.

Program Service Accomplishments

Program 1

Expenses: $534,266 Revenue: $291,577

CO-OP PRESCHOOL & FULL DAY CHILDCARE FOR AGES 2.5 TO 5 YRS. IN 2022 WE SERVED 45 STUDENTS IN 3 PLAY-BASED CLASSROOMS AND PROVIDED FAMILY EDUCATION WITH PARTNERSHIPS WITH SCHOOL DISTRICT, COMMUNITY...

CO-OP PRESCHOOL & FULL DAY CHILDCARE FOR AGES 2.5 TO 5 YRS. IN 2022 WE SERVED 45 STUDENTS IN 3 PLAY-BASED CLASSROOMS AND PROVIDED FAMILY EDUCATION WITH PARTNERSHIPS WITH SCHOOL DISTRICT, COMMUNITY COLLEGE AND OTHER LOCAL NON-PROFITS. WE WORK CLOSELY WITH ECEAP TO PROVIDE QUALITY EDUCATION TO ALL STUDENTS, TO REACH UNDERSERVED COMMUNITY MEMBERS, AND TO ALLOW ACCESS REGARDLESS OF INCOME. THE LOPEZ SCHOOL DISTRICT ASSISTS THROUGH THEIR SPECIAL EDUCATION DEPARTMENT AND IS PART OF ONGOING STAFF DEVELOPMENT. OUR GOAL IS TO PROVIDE A BEST PRACTICES LED OPPORUNITY FOR ALL CHILDREN ANED FAMILIES OF LOPEZ ISLAND TO GROW AND LEARN.

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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 $316,775

Program Service Revenue $291,574

Investment Income $3

Other Revenue $12,295

TOTAL REVENUE $620,647

Expense Breakdown

Grants Paid $0

Salaries & Benefits $393,677

Fundraising Expenses $16,111

Program Expenses $534,266

Other Expenses $161,902

TOTAL EXPENSES $555,579

Year-over-Year Comparison

	2025	2024	Change
Revenue	$620,647	$471,923	+0.3%
Expenses	$555,579	$576,562	0.0%
Net Income	$65,068	$-104,639	-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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JESSICA DAHL	PRESIDENT	2.00	Officer Director	$0	$0	$0
MERIDITH PERRY	SECRETARY	1.00	Officer Director	$0	$0	$0
RICHARD LOTZ	TREASURER	1.00	Officer Director	$0	$0	$0
HANNAH ROSE	DIRECTOR	1.00	Director	$0	$0	$0
ANGEL VELAZQUEZ	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
2025	$620,647	$555,579	$631,963	$65,068
2024	$471,923	$576,562	$569,463	$-104,639
2023	$344,569	$383,678	$676,884	$-39,109
2022	$349,288	$319,067	$724,396	$30,221
2021	$249,014	$238,535	$693,468	$10,479
2020	$247,195	$205,620	$682,325	$41,575
2019	$232,056	$244,298	$591,253	$-12,242
2018	$226,062	$234,274	$603,579	$-8,212