PARENT'S ASSOCIATION OF THE F&M CHILDREN'S CENTER

EIN: 311521686 501(c)(3)

LANCASTER, PA

Total Revenue
$29
Total Expenses
$12,545
Total Assets
N/A
Net Assets
N/A
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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
1981
Legal Domicile
PA
Principal Officer
CHRISTINE PIRO
Phone
7172934486
Tax Period
2021-01-01 to 2021-12-31

PARENT'S ASSOCIATION OF THE F&M CHILDREN'S CENTER, founded in 1981, is a micro nonprofit that reported $29 in total revenue in fiscal year 2021. Revenue fell 84% from the prior year — a significant decline worth monitoring. Expenses of $13K exceeded revenue, resulting in a 43159% operating deficit.

Mission

OPERATION OF A CHILD CARE CENTER

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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%)

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Financial Overview (2021)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $0
Investment Income $0
Other Revenue $29
TOTAL REVENUE $29

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $10,495
Other Expenses $12,545
TOTAL EXPENSES $12,545

Year-over-Year Comparison

2021 2020 Change
Revenue $29 $186 -0.8%
Expenses $12,545 $34,314 -0.6%
Net Income $-12,516 $-34,128 -0.6%
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

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Governance

Voting Members
2
Independent Members
2
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
2
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
HEATHER JENKINS PRESIDENT 0.50
Officer
$0 $0 $0
CHRISTINE PIRO TREASURER 0.50
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
2021 $29 $12,545 No data $-12,516
2020 $186 $34,314 $12,516 $-34,128
2019 $28,541 $40,736 $46,644 $-12,195
2018 $133,231 $139,685 $58,839 $-6,454
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