Live Oak Preschool (EIN 942430157) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1977

Legal Domicile

Principal Officer

Shirleyann Jennings

Phone

7074331543

Tax Period

2023-07-01 to 2024-06-30

Live Oak Preschool, founded in 1977, is a small nonprofit in the Education sector that reported $325K in total revenue in fiscal year 2023. Revenue decreased 16% compared to the prior year. Expenses of $377K exceeded revenue, resulting in a 16% operating deficit.

Mission

Live Oak is a preschool dedicated to building a superior foundation for lifelong learning in a nurturing, loving surrounding.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,572

Program Service Revenue $283,266

Investment Income $0

Other Revenue $39,739

TOTAL REVENUE $324,577

Expense Breakdown

Grants Paid $0

Salaries & Benefits $273,906

Fundraising Expenses $0

Program Expenses $307,118

Other Expenses $103,503

TOTAL EXPENSES $377,409

Year-over-Year Comparison

	2023	2022	Change
Revenue	$324,577	$387,003	-0.2%
Expenses	$377,409	$430,003	-0.1%
Net Income	$-52,832	$-43,000	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$74,997

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Shirleyann Jennings	Executive Dir.	40.00	Officer	$74,997	$0	$74,997
Jen Sprague	Director	2.00	Director	$0	$0	$0
Andi Justice	Vice President	2.00	Director	$0	$0	$0
Lauren Anderson	Director	2.00	Director	$0	$0	$0
Kelly Matthies	Treasurer	2.00	Director	$0	$0	$0
Kiona Duncan	Director	2.00	Director	$0	$0	$0
Whitney Opperman	President	2.00	Director	$0	$0	$0
Kasey Pattee	Secretary	2.00	Director	$0	$0	$0
Angelica Chesley	Director	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	No data	No data	No data	No data
2024	$324,577	$377,409	$689,633	$-52,832
2023	$387,003	$430,003	$729,178	$-43,000
2022	$413,927	$366,051	$725,751	$47,876
2021	$342,879	$325,953	$675,771	$16,926
2020	$418,962	$394,404	$641,854	$24,558
2019	$445,602	$398,279	$557,120	$47,323

Live Oak Preschool