MEMORIAL ES PARENTAL TEACHER ORGANI ZATION (EIN 760637020) - 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

2021

Legal Domicile

Principal Officer

Stephanie Ceviker

Phone

3462980592

Tax Period

2024-06-01 to 2025-05-31

MEMORIAL ES PARENTAL TEACHER ORGANI ZATION, founded in 2021, is a small nonprofit in the Education sector that reported $234K in total revenue in fiscal year 2024.

Mission

PROVIDE SUPPORT TO 435 STUDENTS AND THEIR FAMILIES 45 CLASSROOM TEACHERS SCHOOL ADMIN AND SUPPORT STAFF AT MEMORIAL ELEMENTARY SCHOOL

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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 $223,907

Program Service Revenue $3,493

Investment Income $0

Other Revenue $6,514

TOTAL REVENUE $233,914

Expense Breakdown

Grants Paid $224,267

Salaries & Benefits $0

Fundraising Expenses $50

Program Expenses $226,190

Other Expenses $7,601

TOTAL EXPENSES $231,868

Year-over-Year Comparison

	2024	2023	Change
Revenue	$233,914	N/A	N/A
Expenses	$231,868	N/A	N/A
Net Income	$2,046	$0	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
Stephanie Ceviker	President	10.00	Officer	$0	$0	$0
Andrew Munoz	President-Elect	10.00	Officer	$0	$0	$0
Colin Duffett	Treasurer	10.00	Officer	$0	$0	$0
Catherine Powers James	Recording Secretary	1.00	Officer	$0	$0	$0
Lauren Schmied	Student-Centered Fundraising	10.00	Officer	$0	$0	$0
Katherine Hurst	Volunteer Upper Grades	10.00	Officer	$0	$0	$0
Sofia Silvagni	Volunteer Lower Grades	10.00	Officer	$0	$0	$0
Lindsey Anderson	Communications Co-Chair	10.00	Officer	$0	$0	$0
Misty Lanza	Communications Co-Chair	10.00	Officer	$0	$0	$0
Maria Payne	Signature Fundraising Chair	10.00	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	$233,914	$231,868	$130,188	$2,046
2023	$170,671	$113,603	$107,177	$57,068

MEMORIAL ES PARENTAL TEACHER ORGANI ZATION