IEY-SST PARENTS ASSOCIATION

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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

1986

Legal Domicile

Principal Officer

KIM HODDER

Phone

5094485941

Tax Period

2020-10-01 to 2021-09-30

IEY-SST PARENTS ASSOCIATION, founded in 1986, is a micro nonprofit that reported $1K in total revenue in fiscal year 2020. Revenue fell 99% from the prior year — a significant decline worth monitoring. Expenses of $45K exceeded revenue, resulting in a 3240% operating deficit.

Mission

PROMOTION OF COMPETITIVE AMATUER SWIMMING BY PROVIDING WELL COACHED SWIM TEAM OPEN TO ALL YOUTH IN THE SPOKANE AREA.

Program Service Accomplishments

Program 1

Expenses: $40,751

PROVIDE MEMBER PARTICIPANTS WITH RELIABLE ACCESS TO TRAINING FACILITIES AND BY COACHING. PROMOTION OF COMPETITIVE AMATEUR SWIMMING BY PROVIDING WELL COACHED SWIM TEAM OPEN TO ALL YOUTH IN THE SPOKANE...

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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 (2020)

Revenue Breakdown

Contributions & Grants $1,341

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,341

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $40,751

Other Expenses $44,790

TOTAL EXPENSES $44,790

Year-over-Year Comparison

	2020	2019	Change
Revenue	$1,341	$103,133	-1.0%
Expenses	$44,790	$113,251	-0.6%
Net Income	$-43,449	$-10,118	+3.3%

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

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
JASON BRECKON	PRESIDENT	1.00	Officer Director	$0	$0	$0
KRISTY WHITNEY	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
TRACI FORTUNE	SECRETARY	1.00	Officer Director	$0	$0	$0
KIM HODDER	TREASURER	1.00	Officer Director	$0	$0	$0
DARCY HEIN	REGISTRAR AN	1.00	Officer Director	$0	$0	$0
MOE HERR	SAFE SPORT C	1.00	Director	$0	$0	$0
ANDREW SENSKE	AT LARGE MEM	1.00	Director	$0	$0	$0
JENNIFER SENSKE	AT LARGE MEM	1.00	Director	$0	$0	$0
JACKIE GINGRAS	AT LARGE MEM	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
2021	$1,341	$44,790	No data	$-43,449
2020	$103,133	$113,251	$53,775	$-10,118
2019	$208,867	$182,669	$64,855	$26,198
2018	$172,789	$167,724	$41,044	$5,065