Penn-Del Chapter of the Int'l Society of Arboriculture Penn-Del ISA (EIN 237325102) - 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

1987

Legal Domicile

Principal Officer

DAVID C RUYAK

Phone

4845239444

Tax Period

2023-01-01 to 2023-12-31

Penn-Del Chapter of the Int'l Society of Arboriculture Penn-Del ISA, founded in 1987, is a small nonprofit that reported $232K in total revenue in fiscal year 2023. Revenue decreased 12% compared to the prior year. Expenses of $260K exceeded revenue, resulting in a 12% operating deficit.

Mission

Education for professional arborists in Pennsylvania and Delaware

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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 $32,255

Program Service Revenue $179,945

Investment Income $20,000

Other Revenue $0

TOTAL REVENUE $232,200

Expense Breakdown

Grants Paid $0

Salaries & Benefits $72,203

Fundraising Expenses $0

Program Expenses $139,648

Other Expenses $187,487

TOTAL EXPENSES $259,690

Year-over-Year Comparison

	2023	2022	Change
Revenue	$232,200	$263,748	-0.1%
Expenses	$259,690	$263,882	0.0%
Net Income	$-27,490	$-134	+204.1%

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

N/A

Independent Members

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID C RUYAK	Executive Director	N/A	Key Emp	$0	$0	$0
BERNARD DINCHER	President Elect	N/A	Director	$0	$0	$0
BRIAN WOLYNIAK	Vice President	N/A	Director	$0	$0	$0
LANCE KING	Director	N/A	Director	$0	$0	$0
KRISTIN WILD	Director	N/A	Director	$0	$0	$0
MEGAN KACENSKI	Director	N/A	Director	$0	$0	$0
MATT ERB	Director	N/A	Director	$0	$0	$0
JOHN HOSBACH	Director	N/A	Director	$0	$0	$0
LESTER KISSINGER	Director	N/A	Director	$0	$0	$0
ROBERT KRULJAC	PastPresidents Rep	N/A	Director	$0	$0	$0
BRIAN CHASE	Director at Large	N/A	Director	$0	$0	$0
BRIAN RHOTEN	Director at Large	N/A	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
2023	$232,200	$259,690	$168,657	$-27,490
2022	$263,748	$263,882	$173,988	$-134
2021	$152,768	$117,537	$280,860	$35,231
2020	$270,847	$269,638	$239,384	$1,209
2019	$224,381	$274,040	$234,422	$-49,659
2018	$196,874	$276,192	$253,796	$-79,318

Penn-Del Chapter of the Int'l Society of Arboriculture Penn-Del ISA