APPA BOARD FOR EDUCATIONAL FACILITIES PROFESSIONALS CERTIFICATION (EIN 208615616) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Principal Officer

LALIT AGARWAL

Phone

7036841446

Tax Period

2024-04-01 to 2025-03-31

APPA BOARD FOR EDUCATIONAL FACILITIES PROFESSIONALS CERTIFICATION, founded in 2007, is a small nonprofit in the Community Improvement sector that reported $196K in total revenue in fiscal year 2017. Revenue fell 38% from the prior year — a significant decline worth monitoring. Expenses of $254K exceeded revenue, resulting in a 30% operating deficit.

Mission

STRENGTHENING AND SUSTAINING THE PROFESSION BY INCREASING PROFESSIONAL COMPETENCY AND SUPPORT THE EDUCATIONAL MISSION THROUGH ESTABLISHING AND VALIDATING STANDARDS FOR PROFESSIONAL PRACTICE

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $240,130

Investment Income $0

Other Revenue $0

TOTAL REVENUE $240,130

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $283,778

TOTAL EXPENSES $283,778

Year-over-Year Comparison

	2024	2023	Change
Revenue	$240,130	$380,085	-0.4%
Expenses	$283,778	$256,852	+0.1%
Net Income	$-43,648	$123,233	-1.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PETER STRAZDAS	CHAIR	2.00	Officer Director	$0	$0	$0
ERIK C BACKUS	VICE CHAIR	2.00	Officer Director	$0	$0	$0
ELIZABETH A CLARK	BOARD MEMBER	2.00	Director	$0	$0	$0
DR RUSSELL GARCIA	BOARD MEMBER	2.00	Director	$0	$0	$0
DAN WHATLEY	BOARD MEMBER	2.00	Officer Director	$0	$0	$0
ANA THEIMER	BOARD MEMBER	2.00	Director	$0	$0	$0
LALIT AGARWAL	EX-OFFICIO FOR APPA	2.00	Officer	$0	$0	$0
ROBIN R HOLLY-JUDD	APPA BOARD LIAISON	2.00	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	$240,130	$283,778	$289,430	$-43,648
2024	$380,085	$256,852	$351,753	$123,233
2023	$286,225	$206,898	$220,120	$79,327
2022	$349,080	$193,379	$163,493	$155,701
2021	$172,072	$191,547	$10,837	$-19,475
2020	$1,164,816	$294,080	$18,192	$870,736
2019	$147,510	$257,545	$16,459	$-110,035
2018	$195,740	$253,803	$77,412	$-58,063

APPA BOARD FOR EDUCATIONAL FACILITIES PROFESSIONALS CERTIFICATION