Aurora Academy Building Corporation (EIN 201278784) - 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

2004

Legal Domicile

Principal Officer

Amy Tracy

Phone

3033675983

Tax Period

2024-07-01 to 2025-06-30

Aurora Academy Building Corporation, founded in 2004, is a community nonprofit that reported $1.9M in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Net assets of $6.1M represent 39 months of operating reserves.

Mission

Provide school facilities to Aurora Academy Charter School, and service debt associated with facilities acquisition.

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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 $0

Program Service Revenue $422,714

Investment Income $40,491

Other Revenue $1,400,394

TOTAL REVENUE $1,863,599

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,820,584

TOTAL EXPENSES $1,820,584

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,863,599	$2,466,202	-0.2%
Expenses	$1,820,584	$444,933	+3.1%
Net Income	$43,015	$2,021,269	-1.0%

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

N/A

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

$185,782

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
James Kamb	Treasurer	1.00	Director	$0	$0	$0
Racquel Akerly	President	1.00	Director	$0	$0	$0
Tonoa Manuel	Vice President	1.00	Director	$0	$0	$0
Laura Kirkbride	Secretary	1.00	Director	$0	$0	$0
Kayla Horne	Director	1.00	Director	$0	$0	$0
Megan Lang	Director	1.00	Director	$0	$0	$0
Amy Tracy	Officer	1.00	Officer	$0	$38,186	$185,782

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	$1,863,599	$1,820,584	$9,401,224	$43,015
2025	$1,863,599	$1,820,584	$9,401,224	$43,015
2024	$2,466,202	$444,933	$8,386,400	$2,021,269
2023	$534,812	$451,617	$6,663,959	$83,195
2022	$531,681	$460,337	$6,870,017	$71,344
2021	$868,603	$444,121	$6,832,879	$424,482

Aurora Academy Building Corporation