SOUTHWEST FLORIDA VIRTUAL CHARTER SCHOOL BOARD INC (EIN 452973313) - Form 990 Financial Analysis & Trantor Score

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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

2011

Legal Domicile

Principal Officer

MELISSA LEY

Phone

9547604939

Tax Period

2019-07-01 to 2020-06-30

Mission

IT IS THE MISSION OF FL CYBER CHARTER ACADEMIES, FKA, FL VIRTUAL ACADEMIES TO PROVIDE A HIGH-QUALITY, ONLINE PUBLIC CHARTER SCHOOL, THAT WILL BUILD A COMMUNITY OF STUDENTS, FAMILIES, EDUCATORS, AND A GOVERNING BOARD DEDICATED TO PROVIDING A HIGH QUALITY LEARNING ENVIRONMENT THAT WILL BE ACCOUNTABLE FOR DEVELOPING EACH STUDENT'S FULL POTENTIAL BY UTILIZING RESEARCH-BASED TECHNOLOGY APPLICATIONS, MEANINGFUL TEACHER/STUDENT/PARENT INVOLVEMENT, AND ENGAGING, INDIVIDUAL LEARNING. OUR GOAL IS TO PRODUCE EXEMPLARY LEVELS OF STUDENT ACHIEVEMENT, EQUIPPING EVERY STUDENT

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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 $0

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $0

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $0

TOTAL EXPENSES $0

Year-over-Year Comparison

	2019	2018	Change
Revenue	N/A	$115,958	-1.0%
Expenses	N/A	$88,349	-1.0%
Net Income	N/A	$27,609	N/A

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MELISSA LEY	BOARD CHAIR/PRESIDENT	0.50	Director	$0	$0	$0
GARY MANCINI	VICE PRESIDENT	0.50	Director	$0	$0	$0
JENNIFER CATHCART	TREASURER	0.50	Director	$0	$0	$0
ROSAELIA DESOUSA	SECRETARY	0.50	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
2020	No data	No data	No data	No data
2019	$115,958	$88,349	$1,177,371	$27,609

SOUTHWEST FLORIDA VIRTUAL CHARTER SCHOOL BOARD INC