SLS PRESCHOOL

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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

1955

Legal Domicile

Principal Officer

JEFF ESCABAR

Phone

4154749489

Tax Period

2022-07-01 to 2023-06-30

SLS PRESCHOOL, founded in 1955, is a community nonprofit in the Education sector that reported $2.7M in total revenue in fiscal year 2022. Net assets of $7.3M represent 33 months of operating reserves.

Mission

THE SCHOOL WAS ORGANIZED TO PROVIDE A PRE-SCHOOL EDUCATIONAL EXPERIENCE AND OPPORTUNITIES FOR YOUNG CHILDREN IN THE GREATER SAN FRANCISCO BAY AREA.

Program Service Accomplishments

Program 1

Expenses: $2,053,470 Revenue: $1,869,850

TO INTRODUCE THE YOUNGEST CHILDREN TO A MORE STRUCTURED ENVIRONMENT AT SCHOOL AND TO NURTURE THEIR CURIOSITY THROUGH ART, MUSIC AND SCIENCE. WE THEN BUILD ON THE THEMES PRESENTED IN THESE FIRST...

TO INTRODUCE THE YOUNGEST CHILDREN TO A MORE STRUCTURED ENVIRONMENT AT SCHOOL AND TO NURTURE THEIR CURIOSITY THROUGH ART, MUSIC AND SCIENCE. WE THEN BUILD ON THE THEMES PRESENTED IN THESE FIRST CLASSES TO FOSTER POSITIVE SOCIAL INTERACTIONS, TEACH FOUNDATIONAL PRINCIPLES, DEVELOP FINE AND GROSS MOTOR SKILLS, AND ENCOURAGE COLLABORATIVE PLAY BY INCORPORATING VARIOUS SPECIALTY SUBJECTS. STUDENTS ARE EVENTUALLY PREPARED FOR KINDERGARTEN WITH A STRONG FOCUS ON EARLY LITERACY, MATH, AND SOCIAL INTERACTION.

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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 (2022)

Revenue Breakdown

Contributions & Grants $787,216

Program Service Revenue $1,869,850

Investment Income $45,658

Other Revenue $-32,547

TOTAL REVENUE $2,670,177

Expense Breakdown

Grants Paid $22,550

Salaries & Benefits $1,949,731

Fundraising Expenses $160,009

Program Expenses $2,053,470

Other Expenses $836,106

TOTAL EXPENSES $2,808,387

Year-over-Year Comparison

	2022	2021	Change
Revenue	$2,670,177	$2,573,188	+0.0%
Expenses	$2,808,387	$2,392,257	+0.2%
Net Income	$-138,210	$180,931	-1.8%

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

$261,443

Total Directors

Key Employees

$270,177

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY SUE MURRAY	ASSISTANT HEAD OF SCHOOL	40.00	Key Emp	$215,081	$55,096	$270,177
JULIANA MORGAN	CHIEF OPERATING OFFICER	40.00	Officer	$112,452	$31,554	$144,006
JEFF ESCABAR	HEAD OF SCHOOL	40.00	Officer	$109,903	$7,534	$117,437
JAKE WELCH	CHAIR	4.00	Officer Director	$0	$0	$0
JESSICA FARRON	DEPUTY CHAIR	4.00	Officer Director	$0	$0	$0
DAVID BOWMAN	TREASURER	4.00	Officer Director	$0	$0	$0
VLAD KROLL	SECRETARY	4.00	Officer Director	$0	$0	$0
ELOISE CONNOLLY	TRUSTEE	4.00	Director	$0	$0	$0
KATE CONNOLLY	TRUSTEE	4.00	Director	$0	$0	$0
DANI DEBOER	TRUSTEE	4.00	Director	$0	$0	$0
WHIT MILBURN	TRUSTEE	4.00	Director	$0	$0	$0
MARY SUE MURRAY	TRUSTEE	4.00	Director	$0	$0	$0
BUD NOLAN	TRUSTEE	4.00	Director	$0	$0	$0
ARPITA PITRODA	TRUSTEE	4.00	Director	$0	$0	$0
CARL PRESS	TRUSTEE	4.00	Director	$0	$0	$0
DAYNA QUANBECK	TRUSTEE	4.00	Director	$0	$0	$0
STEPHEN SEELBACH	TRUSTEE	4.00	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$2,670,177	$2,808,387	$10,414,171	$-138,210
2022	$2,573,188	$2,392,257	$11,033,752	$180,931
2021	$2,755,157	$2,385,110	$10,773,464	$370,047
2020	$2,673,515	$2,436,328	$9,993,300	$237,187
2019	$2,938,323	$2,615,035	$10,708,959	$323,288
2018	$2,618,931	$2,574,369	$10,619,688	$44,562