MAPLE HEIGHTS TEACHERS ASSOCIATION

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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

1971

Legal Domicile

Principal Officer

JENNNIFER CLEVELAND

Phone

3302567840

Tax Period

2024-01-01 to 2024-12-31

MAPLE HEIGHTS TEACHERS ASSOCIATION, founded in 1971, is a small nonprofit that reported $210K in total revenue in fiscal year 2024.

Mission

LABOR ORGANIZATION FOR THE BENEFIT OF CITY OF MAPLE HEIGHTS OHIO EDUCATORS

Program Service Accomplishments

Program 1

LABOR ORGANIZATION FOR THE BENEFIT OF CITY OF MAPLE HEIGHTS OHIO EDUCATORS

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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 $210,338

Investment Income $0

Other Revenue $0

TOTAL REVENUE $210,338

Expense Breakdown

Grants Paid $0

Salaries & Benefits $20,342

Fundraising Expenses $0

Other Expenses $193,671

TOTAL EXPENSES $214,013

Year-over-Year Comparison

	2024	2023	Change
Revenue	$210,338	$211,746	0.0%
Expenses	$214,013	$215,170	0.0%
Net Income	$-3,675	$-3,424	+0.1%

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

226

Employees

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

$17,932

Total Directors

$18,435

Key Employees

$2,009

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANIEL KOVALAK	PRESIDENT	20.00	Officer Director Highest	$9,252	$0	$9,252
ELIZABETH EVERISS	VICE PRESIDENT	20.00	Officer Director	$4,600	$0	$4,600
JENNIFER CLEVELAND	TREASURER	20.00	Officer Director	$2,266	$0	$2,266
MICHELLE ITA	REC SEC AND MEM	20.00	Officer Director	$907	$0	$907
KELLY LAURIE	LEAD REP	20.00	Officer Director	$907	$0	$907
KIMBERLY DECRANE	LEAD REP	20.00	Director Key Emp	$453	$0	$453
JULIE MILLER	LEAD REP	10.00	Key Emp	$453	$0	$453
JENNIFER BOUCHER	REP	10.00	Key Emp	$453	$0	$453
KATIE DARNELL	REP	0.00	Key Emp	$100	$0	$100
JENNIFER ROGAILINER	LEAD REP	0.00	Key Emp	$100	$0	$100
KEVIN MOELLER	LEAD REP	0.00	Key Emp	$100	$0	$100
JULIE HOGAN	LEAD REP	0.00	Key Emp	$100	$0	$100
LAURA ITA	LEAD REP	0.00	Key Emp	$50	$0	$50
DONNA SUMMER	ONE HALF LEAD REP	0.00	Key Emp	$50	$0	$50
NATALIE JONES	ONE HALF LEAD REP	0.00	Key Emp	$50	$0	$50
ERIN WINGERTER	ONE HALF LEAD REP	0.00	Key Emp	$50	$0	$50
COURTNEY KOUBEK	1 HLF LINCOLN REP	0.00	Director Key Emp	$50	$0	$50

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	No data	No data	No data	No data
2024	$210,338	$214,013	$23,388	$-3,675
2023	$211,746	$215,170	$27,941	$-3,424
2022	$215,588	$215,437	$30,429	$151
2021	$201,375	$199,043	$30,278	$2,332
2019	$205,923	$180,886	$25,037	$25,037