ATWATER PARK CENTER

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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

1968

Legal Domicile

Principal Officer

AMERICA RIOS

Phone

3236661377

Tax Period

2024-07-01 to 2025-06-30

ATWATER PARK CENTER, founded in 1968, is a small nonprofit that reported $900K in total revenue in fiscal year 2024.

Mission

EARLY INTERVENTION PROGRAMS AND SERVICES FOR SPECIAL NEEDS CHILDREN AND THEIR FAMILIES.

Program Service Accomplishments

Program 1

Expenses: $783,606 Revenue: $0

CENTER AND HOME BASED PROGRAMS INTERVENTION PROGRAMS FOR CHILDREN MULTIPLE SUPPORT SERVICES TO FAMILIES.

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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 $568,118

Program Service Revenue $325,365

Investment Income $6,654

Other Revenue $0

TOTAL REVENUE $900,137

Expense Breakdown

Grants Paid $0

Salaries & Benefits $793,714

Fundraising Expenses $0

Program Expenses $783,606

Other Expenses $195,790

TOTAL EXPENSES $989,504

Year-over-Year Comparison

	2024	2023	Change
Revenue	$900,137	$941,481	0.0%
Expenses	$989,504	$963,791	+0.0%
Net Income	$-89,367	$-22,310	+3.0%

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
SHAY MCATEE	BOARD CHAIR	2.00	Officer Director	$0	$0	$0
MONICA CRUZ FLORES	BOARD TREASURER	2.00	Officer Director	$0	$0	$0
MARY LAWLOR	BOARD SECRETARY	2.00	Officer Director	$0	$0	$0
JESUS DIAZ	BOARD MEMBER	2.00	Director	$0	$0	$0
LESLIE KUCH	BOARD MEMBER	2.00	Director	$0	$0	$0
KATE CROWLEY	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	$900,137	$989,504	$706,613	$-89,367
2024	$941,481	$963,791	$795,980	$-22,310
2023	$1,018,531	$1,026,017	$818,290	$-7,486
2022	$1,155,818	$886,194	$857,865	$269,624
2021	$728,271	$705,136	$845,063	$23,135