ROSA PARKS ELEMENTARY SCHOOL PTA

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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

2007

Legal Domicile

Principal Officer

JENNY PETERSON

Tax Period

2019-07-01 to 2020-06-30

ROSA PARKS ELEMENTARY SCHOOL PTA, founded in 2007, is a small nonprofit that reported $108K in total revenue in fiscal year 2019. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $124K exceeded revenue, resulting in a 15% operating deficit.

Mission

CHILDRENS ADVOCACY

Program Service Accomplishments

Program 1

Expenses: $85,711 Revenue: $38,526

THE FOLLOWING PROGRAMS PROVIDED TO THE 1100 STUDENTS OF THE SCHOOL.DIASTER PREPAREDNESS, LIBRARY BOOKS, FAMILY EVENTS, RED RIBBON ACTIVITIES, ASSEMBLIES, FIELD TRIPS, EDUCATIONAL MATERIALS

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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 (2019)

Revenue Breakdown

Contributions & Grants $69,034

Program Service Revenue $38,526

Investment Income $0

Other Revenue $0

TOTAL REVENUE $107,560

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $23,924

Program Expenses $85,711

Other Expenses $100,061

TOTAL EXPENSES $123,985

Year-over-Year Comparison

	2019	2018	Change
Revenue	$107,560	$200,311	-0.5%
Expenses	$123,985	$195,506	-0.4%
Net Income	$-16,425	$4,805	-4.4%

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
JENNY PETERSON	PRESIDENT	20.00	Officer	$0	$0	$0
PRISCILLA GATILLON	TREASURER	15.00	Officer	$0	$0	$0
SARA BLUME	MEMBERSHIP	10.00	Officer	$0	$0	$0
SANDRA ANDRADE	AUDITOR	10.00	Officer	$0	$0	$0
LISA TODD	SECRETARY	15.00	Officer	$0	$0	$0
GEETA SUD	VP WAYS AND MEANS	15.00	Officer	$0	$0	$0
JEN LOVELL	PROGRAMS	10.00	Officer	$0	$0	$0
KIM HOLMES	HISTORIAN	10.00	Officer	$0	$0	$0
JENNIFER JONES	PARLIAMENTARIAN	10.00	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
2020	$107,560	$123,985	$29,726	$-16,425
2019	$200,311	$195,506	$46,151	$4,805