THE EARLY SCHOOL

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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

1974

Legal Domicile

Principal Officer

BUFFY CUSHMAN-PATZ

Phone

8089555881

Tax Period

2023-09-01 to 2024-08-31

THE EARLY SCHOOL, founded in 1974, is a community nonprofit in the Education sector that reported $1.6M in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $247K, a strong 16% operating margin.

Mission

OUR MISSION IS TO PROVIDE YOUNG CHILDREN IN HAWAI'I EXPERIENCES THAT CULTIVATE THEIR SOCIAL, EMOTIONAL, PHYSICAL, AND COGNITIVE DEVELOPMENT THROUGH PLAY, EXPLORATION, AND CONNECTION.

Program Service Accomplishments

Program 1

Expenses: $764,429 Revenue: $779,805

THE PRESCHOOL PROGRAM (FOR CHILDREN AGES 3-5 YEARS-OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE DEVELOPMENTAL NEEDS AS SET FORTH BY THE HAWAII EARLY LEARNING AND DEVELOPMENT STANDARDS. IT...

THE PRESCHOOL PROGRAM (FOR CHILDREN AGES 3-5 YEARS-OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE DEVELOPMENTAL NEEDS AS SET FORTH BY THE HAWAII EARLY LEARNING AND DEVELOPMENT STANDARDS. IT EMPHASIZES EXPLORATION, SOCIAL-EMOTIONAL LEARNING, AND EMBRACING THE NATURAL AND URBAN ENVIRONMENT. WITH A TOTAL ENROLLMENT OF 45 STUDENTS AND MAINTAINING A TOTAL OF 11 STAFF MEMBERS, THE PROGRAM IS ABLE TO MAINTAIN VERY LOW STUDENT TO TEACHER RATIOS. THE PROGRAM USES A COLLABORATIVE STYLE OF MANAGEMENT WHICH ENCOURAGES PARTICIPATION AT VARIOUS LEVELS FROM FAMILIES, STAFF MEMBERS, AND INTERESTED REPRESENTATIVES FROM THE LARGER COMMUNITY. THE PROGRAM OPERATES ALL 12-MONTHS OF A CALENDAR YEAR WITH DESIGNATED HOLIDAYS AND BREAKS. THROUGH TUITION AND FEES REVENUE (APPROXIMATELY 18,480 PER STUDENT ANNUALLY) THE PROGRAM IS ABLE TO MAINTAIN AND RECRUIT A QUALIFIED TEACHING STAFF AND ADMINISTRATION.

Program 2

Expenses: $397,817 Revenue: $405,819

THE YOUNG CHILDREN'S PROGRAM (FOR CHILDREN AGES 18 MONTHS TO 3 YEARS-OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE SPECIFIC DEVELOPMENTAL NEEDS OF INFANTS AND TODDLERS AS SET FORTH BY THE...

THE YOUNG CHILDREN'S PROGRAM (FOR CHILDREN AGES 18 MONTHS TO 3 YEARS-OLD) UTILIZES AN EMERGENT CURRICULUM TO ADDRESS THE SPECIFIC DEVELOPMENTAL NEEDS OF INFANTS AND TODDLERS AS SET FORTH BY THE HAWAII EARLY LEARNING AND DEVELOPMENT STANDARDS. IT EMPHASIZES EXPLORATION, SOCIAL-EMOTIONAL LEARNING, AND EMBRACING THE NATURAL AND URBAN ENVIRONMENT. WITH A TOTAL ENROLLMENT OF 20 STUDENTS AND MAINTAINING A TOTAL OF 8 STAFF MEMBERS, THE PROGRAM IS ABLE TO MAINTAIN VERY LOW STUDENT TO TEACHER RATIOS. THE PROGRAM USES A COLLABORATIVE STYLE OF MANAGEMENT WHICH ENCOURAGES PARTICIPATION AT VARIOUS LEVELS FROM FAMILIES, STAFF MEMBERS, AND INTERESTED REPRESENTATIVES FROM THE LARGER COMMUNITY. THE PROGRAM OPERATES ALL 12-MONTHS OF A CALENDAR YEAR WITH DESIGNATED HOLIDAYS AND BREAKS. THROUGH TUITION AND FEES REVENUE (APPROXIMATELY 21,516 PER STUDENT ANNUALLY) THE PROGRAM IS ABLE TO MAINTAIN AND RECRUIT A QUALIFIED TEACHING STAFF AND ADMINISTRATION.

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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 $383,825

Program Service Revenue $1,185,624

Investment Income $30,026

Other Revenue $-8,452

TOTAL REVENUE $1,591,023

Expense Breakdown

Grants Paid $0

Salaries & Benefits $955,242

Fundraising Expenses $24,166

Program Expenses $1,162,246

Other Expenses $388,973

TOTAL EXPENSES $1,344,215

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,591,023	$1,426,900	+0.1%
Expenses	$1,344,215	$1,309,363	+0.0%
Net Income	$246,808	$117,537	+1.1%

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

$146,643

Total Directors