LEHIGH VALLEY CHAPTER OF PA SOCIETY OF PUBLIC ACCOUNTANTS (EIN 232792998) - 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

1981

Legal Domicile

Principal Officer

JUDITH N SCHULTZ CPA

Phone

6102620755

Tax Period

2024-07-01 to 2025-06-30

LEHIGH VALLEY CHAPTER OF PA SOCIETY OF PUBLIC ACCOUNTANTS, founded in 1981, is a micro nonprofit that reported $79K in total revenue in fiscal year 2024. Expenses of $76K left a modest 4% surplus.

Mission

TO PROVIDE CONTINUING EDUCATIONAL CREDITS FOR MEMBERS OF THE TAX AND ACCOUNTING PROFESSIONS BY HOLDING MONTHLY EDUCATIONAL MEETINGS AND 3 TO 4 ALL DAY SEMINARS ON TOPICS RELEVANT TO THEIR PROFESSIONS.

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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 $0

Program Service Revenue $73,282

Investment Income $4,637

Other Revenue $761

TOTAL REVENUE $78,680

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,400

Fundraising Expenses $0

Program Expenses $75,858

Other Expenses $67,714

TOTAL EXPENSES $75,858

Year-over-Year Comparison

	2024	2023	Change
Revenue	$78,680	$77,918	+0.0%
Expenses	$75,858	$79,336	0.0%
Net Income	$2,822	$-1,418	-3.0%

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

N/A

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

$2,400

Total Directors

$3,930

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
COLLEEN KRCELICH CPA	PRESIDENT	5.00	Officer Director	$0	$0	$0
MICHELLE YOUNG	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
MARY LEW KEHM CPA	DIRECTOR	10.00	Director	$1,530	$0	$1,530
BARBARA SOLTYSIAK CPA	DIRECTOR	5.00	Director	$0	$0	$0
SUSAN SMITH	SECRETARY	5.00	Officer Director	$0	$0	$0
JUDITH SCHULTZ CPA	TREASURER	10.00	Officer Director	$2,400	$0	$2,400
DAVID MARKLE	DIRECTOR	0.50	Director	$0	$0	$0
JUDY STANTZ	RECORDING SECRETARY	0.50	Officer 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	$78,680	$75,858	$148,780	$2,822
2024	$77,918	$79,336	$145,115	$-1,418
2023	$80,978	$91,267	$150,545	$-10,289
2022	$84,708	$86,680	$159,627	$-1,972
2021	$63,059	$38,705	$164,695	$24,354
2020	$110,216	$103,308	$138,797	$6,908
2019	$128,612	$130,678	$136,932	$-2,066
2018	$155,865	$151,424	$137,939	$4,441

LEHIGH VALLEY CHAPTER OF PA SOCIETY OF PUBLIC ACCOUNTANTS