PORTER-LEATH EARLY CHILDHOOD FOUNDATION (EIN 201045305) - 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

2004

Legal Domicile

Principal Officer

ROBERT M FOCKLER

Phone

9017284600

Tax Period

2024-05-01 to 2025-04-30

PORTER-LEATH EARLY CHILDHOOD FOUNDATION, founded in 2004, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $261K in total revenue in fiscal year 2024. Revenue fell 44% from the prior year — a significant decline worth monitoring. Expenses of $234K left a modest 10% surplus.

Mission

THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO ASSIST THE COMMUNITY FOUNDATION OF GREATER MEMPHIS, INC. IN CARRYING OUT ITS CHARITABLE MISSION.

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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 $58,829

Program Service Revenue $0

Investment Income $201,884

Other Revenue $0

TOTAL REVENUE $260,713

Expense Breakdown

Grants Paid $183,188

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $209,201

Other Expenses $50,394

TOTAL EXPENSES $233,582

Year-over-Year Comparison

	2024	2023	Change
Revenue	$260,713	$468,642	-0.4%
Expenses	$233,582	$256,010	-0.1%
Net Income	$27,131	$212,632	-0.9%

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

N/A

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

$707,389

Total Directors

$909,506

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT M FOCKLER	PRESIDENT	1.00	Officer Director	$0	$50,479	$455,196
BARBARA S MORA	TREASURER	1.00	Officer Director	$0	$30,543	$252,193
VERONICA JAMISON	DIRECTOR	1.00	Director	$0	$34,012	$202,117
J MARTIN REGAN JR	SECRETARY	1.00	Officer Director	$0	$0	$0
SEAN LEE	CHAIR	1.00	Officer Director	$0	$0	$0
LURA TURNER	DIRECTOR	1.00	Director	$0	$0	$0
SOPHIE DUFFEL	DIRECTOR	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
2025	$260,713	$233,582	$5,288,114	$27,131
2024	$468,642	$256,010	$4,984,980	$212,632
2023	$128,278	$157,293	$4,480,710	$-29,015
2022	$740,435	$432,514	$4,471,595	$307,921
2021	$488,328	$309,373	$4,906,485	$178,955

PORTER-LEATH EARLY CHILDHOOD FOUNDATION