PARENT PARTICIPATION NURSERY SCHOOL (EIN 990148715) - 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

1971

Legal Domicile

Principal Officer

CAITLIN STRICKLAND

Phone

8082548833

Tax Period

2024-07-01 to 2025-06-30

PARENT PARTICIPATION NURSERY SCHOOL, founded in 1971, is a small nonprofit in the Education sector that reported $350K in total revenue in fiscal year 2024. Expenses of $309K left a modest 12% surplus.

Mission

PARENT PARTICIPATION NURSERY SCHOOL IS A KAILUA BASED SCHOOL FOR CHILDREN AGES 3 TO 6. THE SCHOOL IS MANAGED BY THE PARENTS OF CHILDREN WHO ATTEND THE SCHOOL. THE SCHOOL IS OPEN YEAR ROUND AND OFFERS A FLEXIBLE SCHEDULE.

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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 $29,940

Program Service Revenue $309,652

Investment Income $10,526

Other Revenue $-208

TOTAL REVENUE $349,910

Expense Breakdown

Grants Paid $0

Salaries & Benefits $215,265

Fundraising Expenses $0

Program Expenses $302,617

Other Expenses $90,451

TOTAL EXPENSES $309,366

Year-over-Year Comparison

	2024	2023	Change
Revenue	$349,910	$359,774	0.0%
Expenses	$309,366	$295,881	+0.0%
Net Income	$40,544	$63,893	-0.4%

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

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
NADEGE POWERS	MEMBERSHIP D	3.00	Director	$0	$0	$0
COURTNEY PAITSEL	SECRETARY	1.00	Officer	$0	$0	$0
MICHELLE PENNINGTON	VICE PRESIDE	1.00	Officer	$0	$0	$0
CHRISTOPHER SECRETI	TREASURER	1.00	Officer	$0	$0	$0
CAITLIN STRICKLAND	PRESIDENT	1.00	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	$349,910	$309,366	$861,228	$40,544
2024	$359,774	$295,881	$829,136	$63,893
2023	$281,277	$296,909	$764,705	$-15,632
2022	$347,366	$246,547	$781,574	$100,819
2021	$256,778	$192,828	$717,890	$63,950
2020	$190,796	$196,711	$658,448	$-5,915
2019	$262,436	$176,214	$647,080	$86,222

PARENT PARTICIPATION NURSERY SCHOOL