CENTER FOR POSITIVE SEXUALITY

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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

2007

Legal Domicile

Principal Officer

Emily Prior

Phone

8186613615

Tax Period

2021-07-01 to 2022-06-30

CENTER FOR POSITIVE SEXUALITY, founded in 2007, is a micro nonprofit in the Human Services sector that reported $18K in total revenue in fiscal year 2021. Revenue fell 30% from the prior year — a significant decline worth monitoring. Expenses of $23K exceeded revenue, resulting in a 33% operating deficit.

Mission

The Center funds and publishes research and delivers education in the area of positive sexuality.

Program Service Accomplishments

Program 1

Expenses: $6,749 Revenue: $5,385

Conference: We put on and sponsor a biannual conference where we invite scholars to present their research and we invite clinicians, students, researchers, and the public to attend. The conference...

Conference: We put on and sponsor a biannual conference where we invite scholars to present their research and we invite clinicians, students, researchers, and the public to attend. The conference attracted around 150 people in person.

Program 2

Expenses: $1,050 Revenue: $10

Certification Program: As an extension of our educational mission, the research and educational groups have collaborated to create a guided online training course for clinicians and other...

Certification Program: As an extension of our educational mission, the research and educational groups have collaborated to create a guided online training course for clinicians and other professionals. At the completion of the course, the student gets a certificate in positive sexuality.

Program 3

Expenses: $5,940 Revenue: $0

Research: The Center produces an online peer-reviewed journal that publishes research into positive sexuality.

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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 (2021)

Revenue Breakdown

Contributions & Grants $12,458

Program Service Revenue $4,990

Investment Income $109

Other Revenue $0

TOTAL REVENUE $17,557

Expense Breakdown

Grants Paid $7,659

Salaries & Benefits $0

Fundraising Expenses $635

Program Expenses $20,079

Other Expenses $15,130

TOTAL EXPENSES $23,424

Year-over-Year Comparison

	2021	2020	Change
Revenue	$17,557	$25,170	-0.3%
Expenses	$23,424	$23,308	+0.0%
Net Income	$-5,867	$1,862	-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

N/A

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
Emily Prior	Executive Director / Chair of the Board	12	Officer Director	$0	$0	$0
Adrian Colesberry	Treasurer	2	Officer Director	$0	$0	$0
Andrew Pari	Board Secretary/Certification Program Director	3	Officer Director	$0	$0	$0
Eric Chambers	Research Director, Board Member	3	Director	$0	$0	$0
Daniel Copulsky	Board Member/Research Coordinator	3	Director	$0	$0	$0
Daniel Garrett	Board Member, Interim Education Director	3	Director	$0	$0	$0
Julia Schiffman	Board Member/Outreach Coordinator	3	Director	$0	$0	$0
D J Williams	Board Member/Co-Founder Journal of Positive Sexuality	2	Director	$0	$0	$0
Victoria Reuvini	Board Member/Social Media Coordinator	3	Officer	$0	$0	$0
Anita Star	Director of Human Resources	3	Key Emp	$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
2022	$17,557	$23,424	$117,465	$-5,867