Palencia Elementary School PTO Inc (EIN 455493223) - 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

2012

Legal Domicile

Principal Officer

Amy Gramatges

Phone

9045474010

Tax Period

2024-07-01 to 2025-06-30

Palencia Elementary School PTO Inc, founded in 2012, is a small nonprofit in the Education sector that reported $171K in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year. Expenses of $286K exceeded revenue, resulting in a 67% operating deficit.

Mission

To encourage and enhance education of all students while strengthening and developing the relationships between our parents, school and the community.

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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 $27,721

Program Service Revenue $86,188

Investment Income $0

Other Revenue $57,226

TOTAL REVENUE $171,135

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $280,159

Other Expenses $285,581

TOTAL EXPENSES $285,581

Year-over-Year Comparison

	2024	2023	Change
Revenue	$171,135	$187,787	-0.1%
Expenses	$285,581	$142,330	+1.0%
Net Income	$-114,446	$45,457	-3.5%

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
Victoria Rosenbaum	Director	2.00	Director	$0	$0	$0
Emily Turner	Director	2.00	Director	$0	$0	$0
Caryle Koehler	Director	2.00	Director	$0	$0	$0
Christina Oleksyn	Director	2.00	Director	$0	$0	$0
Sara Seifert	Director	2.00	Director	$0	$0	$0
Brookley Paarlberg	Director	2.00	Director	$0	$0	$0
Victoria Stauffer	Director	2.00	Director	$0	$0	$0
Lindy Lollar	Director, President	2.00	Officer	$0	$0	$0
Ashley Miller	Director, Secretary	2.00	Officer	$0	$0	$0
Amy Gramatges	Director, Treasurer	2.00	Officer	$0	$0	$0
Lindsey Holmes	Director, Vice President	2.00	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
2025	$171,135	$285,581	$156,153	$-114,446
2024	No data	No data	No data	No data
2023	$253,010	$270,086	$225,142	$-17,076
2022	$245,727	$181,570	$242,218	$64,157
2021	$197,240	$121,626	$178,061	$75,614
2020	$143,039	$156,531	$102,447	$-13,492
2019	$194,617	$148,535	$115,939	$46,082
2018	$173,098	$163,045	$69,857	$10,053

Palencia Elementary School PTO Inc