WYOMING PARENT SCHOOL 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

1963

Legal Domicile

Principal Officer

SARAH FLAGLER

Phone

5132067000

Tax Period

2024-07-01 to 2025-06-30

WYOMING PARENT SCHOOL ASSOCIATION, founded in 1963, is a small nonprofit in the Education sector that reported $102K in total revenue in fiscal year 2024. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $139K exceeded revenue, resulting in a 37% operating deficit.

Mission

THE MISSION OF WPSA IS TO ENRICH THE SCHOOL EXPERIENCE FOR THE GREATEST NUMBER OF THE DISTRICT'S CHILDREN THROUGH FUNDRAISING AND SERVICE ACTIVITIES.

Program Service Accomplishments

Program 1

Expenses: $132,470 Revenue: $2,944

SCHOLARSHIPS AND SPECIAL PROJECTSSINCE THE FOUNDING OF WYOMING IN THE 1800'S, PARENTS AND CAREGIVERS OF THE CITY'S CHILDREN HAVE PLAYED A CRITICAL ROLE IN THE SUCCESS OF THE WYOMING CITY SCHOOLS...

SCHOLARSHIPS AND SPECIAL PROJECTSSINCE THE FOUNDING OF WYOMING IN THE 1800'S, PARENTS AND CAREGIVERS OF THE CITY'S CHILDREN HAVE PLAYED A CRITICAL ROLE IN THE SUCCESS OF THE WYOMING CITY SCHOOLS. THIS TRADITION CONTINUES TODAY AS THE WYOMING PARENT SCHOOL ASSOCIATION (WPSA).EACH YEAR, WPSA PROVIDES COUNTLESS HOURS OF VOLUNTEERISM TO THE SCHOOLS IN THE FORM OF SERVICE HOURS IN THE CLASSROOM AND FOR FUNDRAISING EVENTS. THE MONEY RAISED BY THE ORGANIZATION (TYPCIALLY OVER $100,000) IS ALLOCATED TO EDUCATIONAL MATERIALS, TECHNOLOGY, EQUIPMENT, ACADEMIC COMPETITIONS AND ADDITIONAL INSTRUCTION HOURS.

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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 $14,942

Program Service Revenue $0

Investment Income $14

Other Revenue $86,792

TOTAL REVENUE $101,748

Expense Breakdown

Grants Paid $128,171

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $132,470

Other Expenses $10,942

TOTAL EXPENSES $139,113

Year-over-Year Comparison

	2024	2023	Change
Revenue	$101,748	$134,922	-0.2%
Expenses	$139,113	$126,774	+0.1%
Net Income	$-37,365	$8,148	-5.6%

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

450

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
SARAH SKIDMORE	PRESIDENT	5.00	Officer Director	$0	$0	$0
JENNY RANZ	SECRETARY	5.00	Officer Director	$0	$0	$0
JENNIFER SMITH	TREASURER	5.00	Officer Director	$0	$0	$0
TIA MILLER	EX OFFICIO	5.00	Officer Director	$0	$0	$0
PENINA GUNYON	PRESIDENT-ELECT	5.00	Officer Director	$0	$0	$0
MELANIE NIKLEWSKI	HIGH SCHOOL PAC CHAIR	5.00	Officer Director	$0	$0	$0
LINDSEY KOENIG	MIDDLE SCHOOL PAC CHAIR	5.00	Officer Director	$0	$0	$0
SARAH GREENE	PRIMARY SCHOOL PAC CHAIR	5.00	Officer Director	$0	$0	$0
RAQUEL BEVINGTON	WEBSITE ADMINISTRATOR	5.00	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	$101,748	$139,113	$181,400	$-37,365
2024	No data	No data	No data	No data
2023	$135,477	$100,747	$210,617	$34,730
2022	$112,081	$90,353	$175,887	$21,728
2021	$88,568	$98,972	$154,159	$-10,404
2020	$108,595	$113,056	$164,563	$-4,461
2019	$121,867	$120,689	$169,024	$1,178
2018	$111,563	$128,334	$167,846	$-16,771