PANAMA UNION SCHOOL DISTRICT PARENT COUNCIL (EIN 770159339) - 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

1985

Legal Domicile

Principal Officer

LAURA LORIGO

Phone

6618318331

Tax Period

2024-07-01 to 2025-06-30

PANAMA UNION SCHOOL DISTRICT PARENT COUNCIL, founded in 1985, is a small nonprofit in the Education sector that reported $550K in total revenue in fiscal year 2024. Expenses of $657K exceeded revenue, resulting in a 19% operating deficit.

Mission

ACTIVITIES FOR THE BENEFITS OF ALL STUDENTS AT PANAMA- BUENA VISTA UNION SCHOOL DISTRICT.

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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 $86,816

Program Service Revenue $0

Investment Income $0

Other Revenue $463,468

TOTAL REVENUE $550,284

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $535,233

Other Expenses $656,864

TOTAL EXPENSES $656,864

Year-over-Year Comparison

	2024	2023	Change
Revenue	$550,284	$518,470	+0.1%
Expenses	$656,864	$484,927	+0.4%
Net Income	$-106,580	$33,543	-4.2%

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

150

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
HEATHER EVANS	CHIEF EXECUTIVE OFFICER	1.00	Director	$0	$0	$0
JUANITA JOSEPH	CHIEF FINANCIAL OFFICER	1.00	Director	$0	$0	$0
CAROLINA LOPEZ CONTRERAS	SECRETARY	1.00	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
2025	$550,284	$656,864	$835,131	$-106,580
2024	$518,470	$484,927	$923,459	$33,543
2023	$755,193	$560,464	$892,808	$194,729
2022	$326,305	$189,124	$704,118	$137,181
2021	$32,909	$194,622	$561,448	$-161,713

PANAMA UNION SCHOOL DISTRICT PARENT COUNCIL