THE MASTER'S SCHOOL (EIN 237016084) - 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

1970

Legal Domicile

Principal Officer

DR BRIAN MODARELLI

Phone

8606519361

Tax Period

2024-07-01 to 2025-06-30

THE MASTER'S SCHOOL, founded in 1970, is a community nonprofit that reported $5.1M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $5.8M exceeded revenue, resulting in a 13% operating deficit.

Mission

AN INTEGRATION OF FAITH AND LEARNING WITHIN THE FRAMEWORK OF A BIBLICAL WORLDVIEW.

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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 $692,286

Program Service Revenue $4,320,287

Investment Income $87,451

Other Revenue $27,713

TOTAL REVENUE $5,127,737

Expense Breakdown

Grants Paid $1,203,961

Salaries & Benefits $3,120,990

Fundraising Expenses $75,488

Program Expenses $4,661,084

Other Expenses $1,492,169

TOTAL EXPENSES $5,817,120

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,127,737	$4,667,408	+0.1%
Expenses	$5,817,120	$5,193,306	+0.1%
Net Income	$-689,383	$-525,898	+0.3%

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

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
TODD SHELANSKY	TREASURER/PRESIDENT	4.00	Officer Director	$0	$0	$0
JULIE VOLPE	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ANGEL YANG	SECRETARY	1.00	Officer Director	$0	$0	$0
MINA MOGER	TRUSTEE	1.00	Director	$0	$0	$0
DONORAE DAVIS	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL BAILEY	TRUSTEE	1.00	Director	$0	$0	$0
ANTHONY BYERS	TRUSTEE	1.00	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	$5,127,737	$5,817,120	$2,639,146	$-689,383
2024	No data	No data	No data	No data
2023	$4,770,990	$4,407,058	$3,633,517	$363,932
2022	$4,451,411	$4,142,251	$2,824,976	$309,160
2021	$4,022,690	$3,926,249	$3,178,579	$96,441
2020	$5,147,869	$4,910,909	$3,285,619	$236,960
2019	$5,177,510	$5,421,775	$2,987,996	$-244,265
2018	$6,004,631	$6,135,824	$3,215,433	$-131,193

THE MASTER'S SCHOOL