JORNADA ELEMENTARY SCHOOL PARENT TEACHER ORGANIZATION (EIN 850444678) - 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

2003

Legal Domicile

Principal Officer

MICHAEL RODRIGUEZ

Phone

5755279536

Tax Period

2024-07-01 to 2025-06-30

JORNADA ELEMENTARY SCHOOL PARENT TEACHER ORGANIZATION, founded in 2003, is a micro nonprofit in the Education sector that reported $2K in total revenue in fiscal year 2024. Revenue fell 92% from the prior year — a significant decline worth monitoring. Expenses of $3K exceeded revenue, resulting in a 21% operating deficit.

Mission

TO ASSIST IN SERVING THE TOTAL SCHOOL COMMUNITY TOWARD THE BETTERMENT OF THE EDUCATIONAL PROCESS WITHIN AND RELATIVE TO THE SCHOOL.

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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 $6,278

Program Service Revenue $0

Investment Income $0

Other Revenue $-4,150

TOTAL REVENUE $2,128

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,241

Other Expenses $2,569

TOTAL EXPENSES $2,569

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,128	$26,074	-0.9%
Expenses	$2,569	$37,197	-0.9%
Net Income	$-441	$-11,123	-1.0%

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
MARIANA LEAL	PARENT REPRESENTATIVE	2.00	Director	$0	$0	$0
LUCERO LEAL	PARENT REPRESENTATIVE	2.00	Director	$0	$0	$0
MICHAEL RODRIGUEZ	PRESIDENT	5.00	Officer	$0	$0	$0
SARA SAMANIEGO	SECRETARY	3.00	Officer	$0	$0	$0
ERIKA OJEDA	TREASURER	3.00	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	$2,128	$2,569	$3,075	$-441
2024	No data	No data	No data	No data
2023	$33,740	$40,353	$14,845	$-6,613
2022	$10,759	$25,592	$21,360	$-14,833
2021	$2,666	$3,200	$36,044	$-534
2020	$42,145	$38,930	$36,608	$3,215
2019	$53,550	$58,972	$33,576	$-5,422

JORNADA ELEMENTARY SCHOOL PARENT TEACHER ORGANIZATION