Lester Community Playground (EIN 823382917) - 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

2017

Legal Domicile

Principal Officer

Patty Esslinger

Phone

6304650536

Tax Period

2019-01-01 to 2019-12-31

Lester Community Playground, founded in 2017, is a small nonprofit that reported $410K in total revenue in fiscal year 2019. Revenue surged 4790% from the prior year, signaling strong growth momentum. The organization ran a surplus of $397K, a strong 97% operating margin.

Mission

The organization was established with the goal of replacing outdated playground equipment at Lester Elementary School that is currently not accessible to all students and members of the local community.

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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 (2019)

Revenue Breakdown

Contributions & Grants $408,321

Program Service Revenue $0

Investment Income $1,520

Other Revenue $0

TOTAL REVENUE $409,841

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $12,379

Other Expenses $12,536

TOTAL EXPENSES $12,536

Year-over-Year Comparison

	2019	2018	Change
Revenue	$409,841	$8,381	+47.9%
Expenses	$12,536	$315	+38.8%
Net Income	$397,305	$8,066	+48.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Patty Esslinger	Pres. & Treas.	10.00	Officer Director	$0	$0	$0
Kirsten Finn	Secretary	2.00	Officer Director	$0	$0	$0
Joy Myers	Communications	2.00	Officer Director	$0	$0	$0
Katy O'Donnell	Fundraising	2.00	Officer 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	$409,841	$12,536	$405,371	$397,305

Lester Community Playground