THE OCEAN PARK CHILD CARE FOUNDATION (EIN 954005600) - 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

1985

Legal Domicile

Principal Officer

Kamilah Higgins

Phone

3103996405

Tax Period

2024-07-01 to 2025-06-30

THE OCEAN PARK CHILD CARE FOUNDATION, founded in 1985, is a small nonprofit in the Human Services sector that reported $807K in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $763K left a modest 5% surplus.

Mission

Provide day care services for children under 5 years of age. Center is open from 7:15 a.m. to 5:30 p.m. Monday thru Friday. Approximately 40 children are served.

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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 $736,320

Program Service Revenue $70,336

Investment Income $21

Other Revenue $0

TOTAL REVENUE $806,677

Expense Breakdown

Grants Paid $0

Salaries & Benefits $606,599

Fundraising Expenses $0

Program Expenses $642,045

Other Expenses $156,897

TOTAL EXPENSES $763,496

Year-over-Year Comparison

	2024	2023	Change
Revenue	$806,677	$708,194	+0.1%
Expenses	$763,496	$688,737	+0.1%
Net Income	$43,181	$19,457	+1.2%

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

$6,800

Total Directors

Key Employees

$91,536

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kamilah Higgins	Program Director	40	Key Emp	$91,536	$0	$91,536
Ron Nakasone	Chief Financial Officer	8	Officer	$6,800	$0	$6,800
Poppy Gee	Vice President	1	Officer	$0	$0	$0
Fred Whitlock	President	1	Officer	$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	$806,677	$763,496	$737,287	$43,181
2024	$708,194	$688,737	$645,249	$19,457
2023	$813,967	$672,658	$379,802	$141,309
2022	$540,663	$491,565	$190,497	$49,098
2021	$462,637	$494,258	$153,389	$-31,621
2020	$508,247	$449,707	$186,747	$58,540

THE OCEAN PARK CHILD CARE FOUNDATION