International School Parent Assoc

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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

1999

Legal Domicile

Principal Officer

Stephanie Gibson

Tax Period

2018-07-01 to 2019-06-30

International School Parent Assoc, founded in 1999, is a micro nonprofit in the Education sector that reported $8K in total revenue in fiscal year 2018. Revenue fell 66% from the prior year — a significant decline worth monitoring. Expenses of $15K exceeded revenue, resulting in a 84% operating deficit.

Mission

The organization sponsors grade level, family and parent functions in order to provide funds for extracirricular enrichment programs, the performing arts and athletics.

Program Service Accomplishments

Program 1

Expenses: $15,357

Grade level events, sponsorships, extracurricular activities

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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 (2018)

Revenue Breakdown

Contributions & Grants $46

Program Service Revenue $234

Investment Income $3

Other Revenue $8,084

TOTAL REVENUE $8,367

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $15,357

Other Expenses $12,357

TOTAL EXPENSES $15,357

Year-over-Year Comparison

	2018	2017	Change
Revenue	$8,367	$24,767	-0.7%
Expenses	$15,357	$20,512	-0.3%
Net Income	$-6,990	$4,255	-2.6%

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

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
Stephanie Gibson	Chair	10.00	Officer	$0	$0	$0
Sherrie Lizardo	Secretary	2.00	Officer	$0	$0	$0
Craig Blake	Treasurer	3.00	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
2019	$8,367	$15,357	$99,888	$-6,990