BRUIN COMMUNITY PARENTS

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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

2010

Legal Domicile

Principal Officer

ROMAN REWOLINSKI

Phone

4255157692

Tax Period

2024-01-01 to 2024-12-31

BRUIN COMMUNITY PARENTS, founded in 2010, is a small nonprofit in the Education sector that reported $278K in total revenue in fiscal year 2024. Revenue surged 42% from the prior year, signaling strong growth momentum. Expenses of $243K left a modest 12% surplus.

Mission

Bruin Community Parents is a nonprofit parent-teacher organization dedicated to supporting the educational, extracurricular, and enrichment programs of Cascade High School. The organization raises and distributes funds, coordinates volunteers, and collaborates with affiliated booster clubs to enhance student opportunities, promote community engagement, and support the overall school environment.

Program Service Accomplishments

Program 1

Expenses: $69,153 Revenue: $127,894

Description of Program Service: Bruin Community Parents provided financial and organizational support to the Cascade High School cheer program to enable student participation in regional and national cheer competitions. The organization coordinated fundraising activities and distributed funds to offset competition-related expenses such as registration fees, travel, uniforms, and program needs. Funds raised in excess of current-year expenses were retained and designated to support future cheer program activities and other exempt student programs consistent with the organization's mission. Primary purpose: Educational and extracurricular student support Who benefited: Student participants in the Cascade High School cheer program

Program 2

Expenses: $37,523 Revenue: $36,535

Description of Program Service: Bruin Community Parents organized and funded a supervised graduation night celebration to provide a safe, alcohol- and drug-free environment for graduating seniors...

Description of Program Service: Bruin Community Parents organized and funded a supervised graduation night celebration to provide a safe, alcohol- and drug-free environment for graduating seniors following commencement. The program included event planning, fundraising, volunteer coordination, and payment of expenses related to facilities, activities, food, and supervision. The program's purpose was to promote student safety and well-being during graduation celebrations. Primary purpose: Student safety and community support Who benefited: Graduating seniors of Cascade High School

Program 3

Expenses: $8,937 Revenue: $9,728

Description of Program Service: Bruin Community Parents administered scholarship awards and provided financial and programmatic support for school-related academic, extracurricular, and enrichment...

Description of Program Service: Bruin Community Parents administered scholarship awards and provided financial and programmatic support for school-related academic, extracurricular, and enrichment activities. This included awarding scholarships to graduating seniors and supporting parent-teacher and booster-affiliated initiatives that enhance educational opportunities for students. Funds were raised through community fundraising activities and distributed in accordance with organizational policies. Primary purpose: Educational support and financial assistance Who benefited: Cascade High School students and related school programs

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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 $277,956

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $277,956

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $243,348

Other Expenses $243,348

TOTAL EXPENSES $243,348

Year-over-Year Comparison

	2024	2023	Change
Revenue	$277,956	$195,579	+0.4%
Expenses	$243,348	$177,391	+0.4%
Net Income	$34,608	$18,188	+0.9%

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
ROMAN REWOLINSKI	TREASURER	5	Officer	$0	$0	$0
HEIDI SPAGNOLI	PRESIDENT	5	Officer	$0	$0	$0
LESLIE RABIDEAU	VICE PRESIDENT	5	Officer	$0	$0	$0
KATIE WILSON	SECRETARY	5	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
2024	$277,956	$243,348	$153,292	$34,608