SEATTLE CHILDREN'S HOSPITAL

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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

2002

Legal Domicile

Principal Officer

JOLENE LOGUE

Phone

2069874846

Tax Period

2018-10-01 to 2019-09-30

SEATTLE CHILDREN'S HOSPITAL, founded in 2002, is a small nonprofit that reported $160K in total revenue in fiscal year 2018. Revenue surged 33% from the prior year, signaling strong growth momentum.

Mission

THE PRESTON KUPPE GUILD WAS FOUNDED IN 2002 TO SUPPORT SEATTLE CHILDREN'S HOSPITAL (A 501(C)(3) TAX-EXEMPT HOSPITAL) BY RAISING AWARENESS AND FUNDS PRIMARILY FOR THE UNCOMPENSATED CARE PROGRAM, WHICH HELPS GUARANTEE THAT CHILDREN AT SEATTLE CHILDREN'S HOSPITAL RECEIVE THE BEST CARE REGARDLESS OF ABILITY TO PAY.

Program Service Accomplishments

Program 1

Expenses: $159,000

THE PRESTON KUPPE GUILD IS A MEMBER OF THE SEATTLE CHILDREN'S HOSPITAL GUILD ASSOCIATION, A TAX-EXEMPT FUNDRAISING ENTITY OF SEATTLE CHILDREN'S HOSPITAL. THE HOSPITAL PROVIDES PEDIATRIC PATIENT CARE, MEDICAL RESEARCH, TEACHING OF PEDIATRIC RESIDENTS AND OTHER HEALTHCARE PROVIDERS, AS WELL AS ADVOCACY FOR CHILDREN IN THE PACIFIC NORTHWEST. THE PRESTON KUPPE GUILD HELD ITS ANNUAL ART A LA CARTE AUCTION AND LUNCHEON AT THE GOLF CLUB AT NEWCASTLE. THE GUILD HAS A LONG STANDING RELATIONSHIP WITH THE NORTHWEST ART ALLIANCE, WHOSE JURIED ARTIST MEMBERS DONATE FINE ART AND CRAFT ITEMS THAT PROVIDE THE FOUNDATIONAL ELEMENTS OF THE AUCTION. THE GUILD DESIGNATED THE PROCEEDS FROM THIS YEAR'S EVENT TO BENEFIT THE ODESSA BROWN CHILDREN'S CLINIC.

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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 $167,940

Program Service Revenue $0

Investment Income $14

Other Revenue $-7,830

TOTAL REVENUE $160,124

Expense Breakdown

Grants Paid $159,000

Salaries & Benefits $0

Fundraising Expenses $3,741

Program Expenses $159,000

Other Expenses $3,741

TOTAL EXPENSES $162,741

Year-over-Year Comparison

	2018	2017	Change
Revenue	$160,124	$120,549	+0.3%
Expenses	$162,741	$115,858	+0.4%
Net Income	$-2,617	$4,691	-1.6%

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

$295,173

Total Directors