Payton's Lemonade Stand (EIN 861939617) - 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

2021

Legal Domicile

Principal Officer

Michael Obert

Phone

5134045637

Tax Period

2023-01-01 to 2023-12-31

Payton's Lemonade Stand, founded in 2021, is a community nonprofit in the Philanthropy & Grantmaking sector that reported $2.3M in total revenue in fiscal year 2023. Revenue surged 880% from the prior year, signaling strong growth momentum.

Mission

To empower the next generation of philanthropists by harnessing the power of kids serving kids.

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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 $2,286,356

Program Service Revenue $0

Investment Income $3,066

Other Revenue $0

TOTAL REVENUE $2,289,422

Expense Breakdown

Grants Paid $2,123,950

Salaries & Benefits $75,356

Fundraising Expenses $22,514

Program Expenses $2,208,607

Other Expenses $46,464

TOTAL EXPENSES $2,245,770

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,289,422	$233,581	+8.8%
Expenses	$2,245,770	$204,267	+10.0%
Net Income	$43,652	$29,314	+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

Employees

Volunteers

881

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

$70,000

Total Directors

$70,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Michael Obert	Treasurer	10.00	Officer Director	$0	$0	$0
Maura Cagney Tipton	President (exit 11/2023)	1.00	Officer Director	$0	$0	$0
Nichole Lawrence	President	1.00	Officer Director	$0	$0	$0
Emily Osterkamp	Secretary	1.00	Officer Director	$0	$0	$0
Brian Bain	Board Member	1.00	Director	$0	$0	$0
Chris LaTulippe	Board Member	1.00	Director	$0	$0	$0
Jessica Obert	Executive Director	40.00	Officer Director	$70,000	$0	$70,000

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	$2,289,422	$2,245,770	$125,627	$43,652
2022	$233,581	$204,267	$81,975	$29,314

Payton's Lemonade Stand