Second Community School Parents Association (EIN 943205047) - 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

1994

Legal Domicile

Principal Officer

Jim Brennan

Phone

4157592796

Tax Period

2024-09-01 to 2025-08-31

Second Community School Parents Association, founded in 1994, is a small nonprofit in the Education sector that reported $196K in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year. Net assets of $659K represent 40 months of operating reserves.

Mission

Parents Association that provides support for art, music, physical education, computer lab, foreign language and drama at San Francisco public elementary 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 $191,871

Program Service Revenue $4,425

Investment Income $1

Other Revenue $0

TOTAL REVENUE $196,297

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $174,134

Other Expenses $198,674

TOTAL EXPENSES $198,674

Year-over-Year Comparison

	2024	2023	Change
Revenue	$196,297	$229,135	-0.1%
Expenses	$198,674	$188,982	+0.1%
Net Income	$-2,377	$40,153	-1.1%

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
Nerissa Villas	Co-Chair	5.00	Officer Director	$0	$0	$0
Omer Baristiran	Co-Chair	5.00	Officer Director	$0	$0	$0
Jim Brennan	Co-Treasurer	5.00	Officer Director	$0	$0	$0
Jason Boyer	Co-Treasurer	5.00	Officer Director	$0	$0	$0
Allison Petersen	Co-Chair	5.00	Officer Director	$0	$0	$0
Grace Pura	Co-Secretary	5.00	Officer Director	$0	$0	$0
Sophia Achermann	Co-Secretary	5.00	Officer Director	$0	$0	$0
Becca Loeb	Co-Secretary	5.00	Officer 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	$196,297	$198,674	$668,271	$-2,377
2024	$229,135	$188,982	$677,067	$40,153
2023	$181,909	$202,578	$587,771	$-20,669
2022	$111,129	$224,517	$607,327	$-113,388
2021	$130,721	$173,588	$766,720	$-42,867
2020	$174,488	$181,739	$706,975	$-7,251
2019	$278,311	$219,643	$625,946	$58,668
2018	$259,770	$192,176	$568,278	$67,594

Second Community School Parents Association