Cooper Mountain Elementary School PTO (EIN 931122701) - 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

1988

Legal Domicile

Principal Officer

Brittany Sharman

Phone

5033562070

Tax Period

2024-07-01 to 2025-06-30

Cooper Mountain Elementary School PTO, founded in 1988, is a micro nonprofit that reported $70K in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. The organization ran a surplus of $20K, a strong 28% operating margin.

Mission

Parent teachers organization The primary purpose of this organization is promotion of education of parents, teachers, faculty, and commumity of cooper Mountain

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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 $2,414

Program Service Revenue $0

Investment Income $89

Other Revenue $67,610

TOTAL REVENUE $70,113

Expense Breakdown

Grants Paid $1,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $50,212

Other Expenses $49,212

TOTAL EXPENSES $50,212

Year-over-Year Comparison

	2024	2023	Change
Revenue	$70,113	$56,935	+0.2%
Expenses	$50,212	$60,287	-0.2%
Net Income	$19,901	$-3,352	-6.9%

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
Brittany Sharman	President	10.00	Director	$0	$0	$0
Michelle Keebaugh	Vice President	2.00	Director	$0	$0	$0
Michelle Bailey	Recording Secretary	2.00	Director	$0	$0	$0
Cory Bradley	Volunteer Coordinator	2.50	Director	$0	$0	$0
Heather Larson	Treasurer	5.00	Director	$0	$0	$0
Catherine Briggs	Communications Director	2.00	Director	$0	$0	$0
Shannon McKenzie	At-Large Board Member	2.00	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
2025	$70,113	$50,212	$56,817	$19,901
2024	$56,935	$60,287	$36,916	$-3,352
2023	$52,954	$65,412	$40,268	$-12,458
2022	$49,102	$44,194	$52,726	$4,908
2021	$47,702	$63,364	$47,818	$-15,662

Cooper Mountain Elementary School PTO