CORNERSTONE CHRISTIAN ACADEMY

EIN: 201352161 501(c)(3)

WOODLAND, CA

Total Revenue
$55,137
Total Expenses
$63,708
Total Assets
$2,744
Net Assets
$2,744
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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
CA
Principal Officer
MICHAEL BATIS
Tax Period
2017-07-01 to 2018-06-30

CORNERSTONE CHRISTIAN ACADEMY, founded in 2004, is a micro nonprofit that reported $55K in total revenue in fiscal year 2017. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $64K exceeded revenue, resulting in a 16% operating deficit.

Mission

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%)

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Financial Overview (2017)

Revenue Breakdown

Contributions & Grants $19,332
Program Service Revenue $35,801
Investment Income $4
Other Revenue $0
TOTAL REVENUE $55,137

Expense Breakdown

Grants Paid $0
Salaries & Benefits $35,844
Fundraising Expenses $12,841
Program Expenses $50,766
Other Expenses $27,864
TOTAL EXPENSES $63,708

Year-over-Year Comparison

2017 2016 Change
Revenue $55,137 $76,728 -0.3%
Expenses $63,708 $87,358 -0.3%
Net Income $-8,571 $-10,630 -0.2%
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

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Governance

Voting Members
5
Independent Members
5
Employees
2
Volunteers
5

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
3
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JUDY WEST TREASURER 10.00
Officer
$0 $0 $0
LISA GALLEGO SECRETARY 10.00
Officer
$0 $0 $0
MICHAEL BATIS PRESIDENT 0.00
Officer
$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
2018 $55,137 $63,708 $2,744 $-8,571
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