COSMETOLOGY APPRENTICESHIP COUNSEL (EIN 330545110) - 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

Legal Domicile

Principal Officer

DANA ROGALSKI

Phone

3109914901

Tax Period

2023-01-01 to 2023-12-31

COSMETOLOGY APPRENTICESHIP COUNSEL is a micro nonprofit in the Education sector that reported $45K in total revenue in fiscal year 2023. Revenue fell 42% from the prior year — a significant decline worth monitoring. Expenses of $66K exceeded revenue, resulting in a 46% operating deficit.

Mission

ORGANIZATION'S PRIMARY CHARITABLE FUNCTION IS TO PROVIDE COSMETOLOGY TRAINING TO LOW-INCOME AND MINORITY STUDENTS.PERSONS WHO NORMALLY WOULD HAVE NO ACCESS. STATE GRANT IS USED SPECIFICALLY FOR THIS PURPOSE.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $45,089

Investment Income $0

Other Revenue $0

TOTAL REVENUE $45,089

Expense Breakdown

Grants Paid $0

Salaries & Benefits $42,585

Fundraising Expenses $0

Other Expenses $23,049

TOTAL EXPENSES $65,634

Year-over-Year Comparison

	2023	2022	Change
Revenue	$45,089	$77,737	-0.4%
Expenses	$65,634	$78,199	-0.2%
Net Income	$-20,545	$-462	+43.5%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANDRE NEZETICH	Director	5.00	Officer Director	$0	$0	$0
DANA ROGALSKI	President & CEO	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
2023	$45,089	$65,634	$8,587	$-20,545
2022	$77,737	$78,199	$8,640	$-462
2021	$45,523	$93,879	No data	$-48,356
2020	$35,748	$35,725	No data	$23
2019	$50,439	$35,187	No data	$15,252

COSMETOLOGY APPRENTICESHIP COUNSEL