PMTS Franchisee 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

2013

Legal Domicile

Principal Officer

William Nixon

Phone

2027375339

Tax Period

2018-01-01 to 2018-12-31

PMTS Franchisee Association, founded in 2013, is a small nonprofit that reported $155K in total revenue in fiscal year 2018. Expenses of $147K left a modest 5% surplus.

Mission

To further the goals of the associations members to improve the industry as a whole through combined efforts and lobbying, as well as provide education on best practices to its members.

Program Service Accomplishments

Program 1

Expenses: $146,879 Revenue: $154,607

Provide education on best practices to its members. Improve industry through combined efforts and lobbying.

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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 $154,607

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $154,607

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $146,879

Other Expenses $146,879

TOTAL EXPENSES $146,879

Year-over-Year Comparison

	2018	2017	Change
Revenue	$154,607	N/A	N/A
Expenses	$146,879	N/A	N/A
Net Income	$7,728	N/A	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

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
NeCole Cumberlander	Chair and president	2.00	Director	$0	$0	$0
Steve Cowan	Director and treasurer	2.00	Director	$0	$0	$0
Greg Kellogg	Director	2.00	Director	$0	$0	$0
Arlyne Lyons	Director	2.00	Director	$0	$0	$0
Scott Bills	Director	2.00	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
2018	$154,607	$146,879	No data	$7,728