PORTERVILLE HIGH SCHOOL BOOSTERS C… - Form 990 Financial Data

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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

1982

Legal Domicile

Tax Period

2018-06-01 to 2019-05-31

PORTERVILLE HIGH SCHOOL BOOSTERS CLUB, founded in 1982, is a micro nonprofit that reported $5K in total revenue in fiscal year 2018. Revenue fell 81% from the prior year — a significant decline worth monitoring. Expenses of $18K exceeded revenue, resulting in a 238% operating deficit.

Mission

PROVIDE SUPPORT FOR PORTERVILLE HIGH SCHOOL ACTIVITIES AND STUDENT SCHOLARSHIPS.

Program Service Accomplishments

Program 1

Expenses: $17,780

PROVIDE HIGH SCHOOL ATHLETIC EQUIPMENT, CLINICS, TRAVEL EXPENSES, UNIFORMS, AND CAMPS FOR ATHLETICS, CHOIR, BAND AND AGRICULTURAL GROUPS OF STUDENTS.

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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 $0

Program Service Revenue $0

Investment Income $12

Other Revenue $5,243

TOTAL REVENUE $5,255

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $17,780

Other Expenses $17,780

TOTAL EXPENSES $17,780

Year-over-Year Comparison

	2018	2017	Change
Revenue	$5,255	$28,326	-0.8%
Expenses	$17,780	$37,592	-0.5%
Net Income	$-12,525	$-9,266	+0.4%

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

N/A

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
SARAH WEAVER	Treasurer	10.00	Director	$0	$0	$0
PAMELA PEDERSEN	President	10.00	Director	$0	$0	$0
ADELLA RAPP	Vice President	10.00	Director	$0	$0	$0
CHERYL COONS	Secretary	10.00	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
2019	$5,255	$17,780	$75,771	$-12,525

PORTERVILLE HIGH SCHOOL BOOSTERS CLUB