OCEAN VIEW ELEMENTARY PTO

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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

2017

Legal Domicile

Principal Officer

JENN PRENTICE

Phone

8054743730

Tax Period

2024-09-01 to 2025-08-31

OCEAN VIEW ELEMENTARY PTO, founded in 2017, is a small nonprofit in the Education sector that reported $220K in total revenue in fiscal year 2024. Expenses of $194K left a modest 12% surplus.

Mission

ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES. TO PROMOTE THE WELFARE OF CHILDREN AND YOUTH BY FOSTERING RELATIONSHIPS AMONG THE SCHOOL, PARENT AND TEACHERS. TO PROVIDE PROGRAMS AND SERVICES TO THE STUDENTS OF OCEAN VIEW ELEMENTARY.

Program Service Accomplishments

Program 1

Expenses: $46,212 Revenue: $219,804

OCEAN VIEW PTO PROVIDED SUPPORT FOR VARIOUS SCHOOL PROGRAMS INCLUDING BUT NOT LIMITED TO - READING CURRICULUM, LIBRARY FUND, ASSEMBLIES, CLASSROOM SUPPORT FOR SUPPLIES, KID'S BUSINESS FAIR AND...

OCEAN VIEW PTO PROVIDED SUPPORT FOR VARIOUS SCHOOL PROGRAMS INCLUDING BUT NOT LIMITED TO - READING CURRICULUM, LIBRARY FUND, ASSEMBLIES, CLASSROOM SUPPORT FOR SUPPLIES, KID'S BUSINESS FAIR AND TEACHER APPRECIATION.

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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 $378

Program Service Revenue $219,804

Investment Income $0

Other Revenue $0

TOTAL REVENUE $220,182

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $194,013

Other Expenses $194,013

TOTAL EXPENSES $194,013

Year-over-Year Comparison

	2024	2023	Change
Revenue	$220,182	$222,645	0.0%
Expenses	$194,013	$174,723	+0.1%
Net Income	$26,169	$47,922	-0.5%

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
STEPHANIE BAILEY	CO-VP FUNDRA	N/A	Officer	$0	$0	$0
SANDRA BROWNLEE	TEACHER LIAS	N/A	Officer	$0	$0	$0
JULIE CARTER	CO-SECRETARY	N/A	Officer	$0	$0	$0
MATT DAVID	PRINCIPAL	N/A	Officer	$0	$0	$0
JENNIFER DISANTO	VP PROGRAMS	N/A	Officer	$0	$0	$0
ERIKA GIBSON	VICE PRESIDE	N/A	Officer	$0	$0	$0
ADRIA HARRISON	CO-VP FUNDRA	N/A	Officer	$0	$0	$0
JENNIE JOHNSON	CO-TREASURER	N/A	Officer	$0	$0	$0
RACHEL MEAGER	COMMUNICATIO	N/A	Officer	$0	$0	$0
KEIRA MITCHELL	TEACHER LIAS	N/A	Officer	$0	$0	$0
COREY OAKLEY	CO-SECRETARY	N/A	Officer	$0	$0	$0
JENN PRENTICE	PRESIDENT	N/A	Officer	$0	$0	$0
MARJA RAFIEE	COMMUNICATIO	N/A	Officer	$0	$0	$0
KELLY REYNOLDS	TREASURER	N/A	Officer	$0	$0	$0
JAMEY STAMETS	ROOM PARENT	N/A	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	$220,182	$194,013	$96,741	$26,169
2024	$222,645	$174,723	$70,572	$47,922