BUCKLEY COMMUNITY SCHOOLS PTO

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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

2023

Legal Domicile

Principal Officer

EMILY ESCAJEDA

Phone

3607204074

Tax Period

2023-09-01 to 2024-08-31

BUCKLEY COMMUNITY SCHOOLS PTO, founded in 2023, is a micro nonprofit that reported $33K in total revenue in fiscal year 2023. The organization ran a surplus of $29K, a strong 90% operating margin.

Mission

GIVES PARENTS AND TEACHERS THE OPPORTUNITY TO WORK TOGETHER TO SUPPLEMENT AND ENRICH THE EDUCATIONAL EXPERIENCE.

Program Service Accomplishments

Program 1

Expenses: $17,675 Revenue: $31,210

RAISED FUNDS TO IMPROVE SCHOOL PLAYGROUND AND PLAYGROUND EQUIPMENT

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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 $12,005

Program Service Revenue $2,073

Investment Income $7

Other Revenue $18,658

TOTAL REVENUE $32,743

Expense Breakdown

Grants Paid $596

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $17,675

Other Expenses $2,816

TOTAL EXPENSES $3,412

Year-over-Year Comparison

	2023	2022	Change
Revenue	$32,743	N/A	N/A
Expenses	$3,412	N/A	N/A
Net Income	$29,331	N/A	N/A

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
ALLISON SHAPTON	PRESIDENT	3.00	Officer	$0	$0	$0
EMILY ESCAJEDA	TREASURER	3.00	Officer Director	$0	$0	$0
CHRISTINA MATTHEWS	SECRETARY	3.00	Officer Director	$0	$0	$0
DARCEY WHITE	DIRECTOR	3.00	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	$32,743	$3,412	$29,331	$29,331