24 HOUR OAKLAND PARENT TEACHER CHILDREN CENTER (EIN 942194448) - 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

1973

Legal Domicile

Tax Period

2024-07-01 to 2025-06-30

24 HOUR OAKLAND PARENT TEACHER CHILDREN CENTER, founded in 1973, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $1.2M left a modest 11% surplus.

Mission

CHILD CARE PROGRAM

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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 $1,285,463

Program Service Revenue $24,779

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,310,242

Expense Breakdown

Grants Paid $0

Salaries & Benefits $787,813

Fundraising Expenses $0

Program Expenses $1,051,844

Other Expenses $384,130

TOTAL EXPENSES $1,171,943

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,310,242	$1,815,115	-0.3%
Expenses	$1,171,943	$1,312,716	-0.1%
Net Income	$138,299	$502,399	-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

N/A

Employees

N/A

Volunteers

N/A

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
NINA TANNER SMITH	EXECUTIVE DIRECTOR	40.00	Director	$0	$0	$0
SHARON SPENCER	VICE PRESIDENT	2.00	Director	$0	$0	$0
LOLA HOLOMON	PRESIDENT	2.00	Director	$0	$0	$0
STEVE GLASER	SECRETARY AND TRESURER	2.00	Director	$0	$0	$0
MARIA MACK	BOARD MEMBER	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
2025	$1,310,242	$1,171,943	$1,618,879	$138,299
2024	$1,815,115	$1,312,716	$1,456,172	$502,399
2023	$1,924,178	$1,592,036	$987,602	$332,142
2022	$1,067,463	$1,027,039	$566,474	$40,424
2021	$1,043,081	$1,078,486	$520,471	$-35,405
2020	$1,007,815	$1,001,381	$472,640	$6,434
2019	$1,037,350	$1,015,059	$322,119	$22,291

24 HOUR OAKLAND PARENT TEACHER CHILDREN CENTER