SIERRA MADRE COMMUNITY NURSERY SCHOOL ASSOCIATION (EIN 951684090) - 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

1947

Legal Domicile

Principal Officer

TIM YAEGER

Phone

6263551655

Tax Period

2023-09-01 to 2024-08-31

SIERRA MADRE COMMUNITY NURSERY SCHOOL ASSOCIATION, founded in 1947, is a small nonprofit in the Education sector that reported $949K in total revenue in fiscal year 2023. Revenue surged 20% from the prior year, signaling strong growth momentum. Expenses of $867K left a modest 9% surplus.

Mission

THE GOAL OF SIERRA MADRE COMMUNITY NURSERY SCHOOL, A CO-OPERATIVE SCHOOL, IS TO PROVIDE AN ENVIRONMENT WHERE BOTH CHILDREN AND PARENTS CAN LEARN AND GROW TOGETHER AND AS INDIVIDUALS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $45,070

Program Service Revenue $840,517

Investment Income $1,566

Other Revenue $61,716

TOTAL REVENUE $948,869

Expense Breakdown

Grants Paid $0

Salaries & Benefits $660,326

Fundraising Expenses $25,965

Program Expenses $780,065

Other Expenses $206,730

TOTAL EXPENSES $867,056

Year-over-Year Comparison

	2023	2022	Change
Revenue	$948,869	$790,110	+0.2%
Expenses	$867,056	$847,508	+0.0%
Net Income	$81,813	$-57,398	-2.4%

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

150

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
KATHERINE MILLER	PRESIDENT	2.00	Officer Director	$0	$0	$0
ELIZABETH NUCCIO	1ST VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JAMIE STARY	2ND VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
TIM YAEGER	TREASURER	1.00	Officer Director	$0	$0	$0
ELIZABETH JOHNSTON	SECRETARY	1.00	Officer Director	$0	$0	$0
MARY MOORE	SCRIP	1.00	Director	$0	$0	$0
JOSH CONTRERAS	FACILITIES	1.00	Director	$0	$0	$0
LAUREN O'CONNOR	MEMBERSHIP	1.00	Director	$0	$0	$0
SAMANTHA STRYSKO	MEMBERSHIP	1.00	Officer Director	$0	$0	$0
ISIS BLACKSTOCK	MEMBERSHIP	1.00	Director	$0	$0	$0
CAREY GARRIS	INTERNAL PUBLICITY	1.00	Director	$0	$0	$0
BRIANNE BAIRD	SECRETARY	1.00	Director	$0	$0	$0
CONNIE NO	AUCTION	1.00	Director	$0	$0	$0
MARY JO PRINCE	PERSONNEL	1.00	Director	$0	$0	$0
EMILY HILGENBERG	AUCTION	1.00	Director	$0	$0	$0
LAURA KNIGHTEN	ALUMNI	1.00	Director	$0	$0	$0
KJERSTI HOLYFIELD	EXTERNAL PUBLICITY	1.00	Director	$0	$0	$0
MICHELL DUDA	CARNIVAL	1.00	Director	$0	$0	$0
LENA BIBERACHER	MEMBERSHIP	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
2024	$948,869	$867,056	$1,367,387	$81,813
2023	$790,110	$847,508	$1,357,773	$-57,398
2022	$826,882	$805,080	$1,415,124	$21,802
2021	$665,872	$702,312	$1,412,659	$-36,440
2020	$663,323	$730,067	$1,558,941	$-66,744
2019	$754,045	$715,163	$1,577,712	$38,882
2018	$755,533	$707,351	$1,544,703	$48,182

SIERRA MADRE COMMUNITY NURSERY SCHOOL ASSOCIATION