PROFESSIONAL ELECTRICAL APPARATUS … - Form 990 Financial Data

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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

1997

Legal Domicile

Principal Officer

MICHELLE MILLER

Phone

7208816043

Tax Period

2023-01-01 to 2023-12-31

PROFESSIONAL ELECTRICAL APPARATUS RECONDITIONING LEAGUE INC, founded in 1997, is a small nonprofit in the Community Improvement sector that reported $370K in total revenue in fiscal year 2023. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

PROMOTE THE BUSINESS OF MEMBERS

Program Service Accomplishments

Program 1

DISTRIBUTE INFORMATION AFFECTING REQUALIFICATION OF NEW AND USED SURPLUS ELECTRICAL APPARATUS AND SUPPLIES, FOSTER RELATIONS BETWEEN DISTRIBUTORS AND OTHERS IN ELECTRICAL INDUSTRY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $255,308

Program Service Revenue $113,211

Investment Income $1,583

Other Revenue $0

TOTAL REVENUE $370,102

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $401,581

TOTAL EXPENSES $401,581

Year-over-Year Comparison

	2023	2022	Change
Revenue	$370,102	$335,264	+0.1%
Expenses	$401,581	$308,427	+0.3%
Net Income	$-31,479	$26,837	-2.2%

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

N/A

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
DON WEST	PRESIDENT	1.00	Officer Director	$0	$0	$0
WINSTON KRAUSS	SECRETARY	1.00	Officer Director	$0	$0	$0
DAVE KREGER	TREASURER	1.00	Officer Director	$0	$0	$0
CASEY BLEVINS	PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
CAMDEN SPILLER	DIRECTOR	1.00	Director	$0	$0	$0
PAUL JESSON	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL HABEEB	DIRECTOR	1.00	Director	$0	$0	$0
NICK MILSTEAD	DIRECTOR	1.00	Director	$0	$0	$0
MICHELLE MILLER	ACCOUNT EXECUTIVE	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
2024	No data	No data	No data	No data
2023	$370,102	$401,581	$190,667	$-31,479
2022	$335,264	$308,427	$267,012	$26,837
2021	$198,365	$203,101	$258,346	$-4,736
2020	$322,383	$223,497	$334,895	$98,886
2019	$379,874	$312,019	$290,171	$67,855
2018	$311,824	$268,625	$262,618	$43,199

PROFESSIONAL ELECTRICAL APPARATUS RECONDITIONING LEAGUE INC