P4L dba Lemonade Day (EIN 204235269) - 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

2006

Legal Domicile

Principal Officer

Nicole Cassier-Mason

Phone

7136265511

Tax Period

2023-01-01 to 2023-12-31

P4L dba Lemonade Day, founded in 2006, is a community nonprofit in the Youth Development sector that reported $1.9M in total revenue in fiscal year 2023. Revenue surged 59% from the prior year, signaling strong growth momentum. Expenses of $1.7M left a modest 10% surplus.

Mission

P4L empowers youth to become contributing members of society through lesson-based programs.

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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 $1,564,920

Program Service Revenue $382,852

Investment Income $2,038

Other Revenue $0

TOTAL REVENUE $1,949,810

Expense Breakdown

Grants Paid $77,896

Salaries & Benefits $899,202

Fundraising Expenses $295,910

Program Expenses $1,335,689

Other Expenses $770,939

TOTAL EXPENSES $1,748,037

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,949,810	$1,222,591	+0.6%
Expenses	$1,748,037	$810,791	+1.2%
Net Income	$201,773	$411,800	-0.5%

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

310

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

$270,548

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Joe Daly	Chairman	4.00	Officer Director	$0	$0	$0
Renea Burns	Director	2.00	Director	$0	$0	$0
Heath Butler	Director	2.00	Director	$0	$0	$0
Zach Ellis	Director	2.00	Director	$0	$0	$0
Douglas Erwin	Director	2.00	Director	$0	$0	$0
Charlie Hamilton	Director	2.00	Director	$0	$0	$0
Charles Harrell	Director	2.00	Director	$0	$0	$0
Hank Holmes	Director	2.00	Director	$0	$0	$0
Michael Holthouse	Director	2.00	Director	$0	$0	$0
Rachel Davison Humphries	Director	2.00	Director	$0	$0	$0
Jessie Jones	Director	2.00	Director	$0	$0	$0
Keith Kreuer	Director	4.00	Director	$0	$0	$0
Anaye Milligan	Director	2.00	Director	$0	$0	$0
Jacobo Ortiz-Blanes	Director	2.00	Director	$0	$0	$0
Amanda Pascale	Director	2.00	Director	$0	$0	$0
Jeff Warren	Treasurer	8.00	Officer	$56,927	$8,956	$65,883
Nicole Cassier-Mason	CEO	40.00	Officer	$191,200	$13,465	$204,665
Bailey Kinney	Houston Director	40.00	Highest	$111,200	$12,926	$124,126

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	No data	No data	No data	No data
2023	$1,949,810	$1,748,037	$2,110,415	$201,773
2022	$1,462,758	$1,508,976	$1,459,656	$-46,218
2022	$1,222,591	$810,791	$1,930,479	$411,800
2021	$1,422,542	$1,218,419	$1,560,551	$204,123
2020	$1,647,817	$1,260,387	$1,435,132	$387,430
2019	$1,156,389	$1,187,070	$1,024,283	$-30,681
2018	$942,485	$1,039,960	$930,261	$-97,475

P4L dba Lemonade Day