CORNERSTONE TUTORIAL

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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

2002

Legal Domicile

Principal Officer

WILLA COOKE

Phone

7039193740

Tax Period

2024-07-01 to 2025-06-30

CORNERSTONE TUTORIAL, founded in 2002, is a small nonprofit in the Education sector that reported $222K in total revenue in fiscal year 2024. Revenue surged 82% from the prior year, signaling strong growth momentum. The organization ran a surplus of $57K, a strong 26% operating margin.

Mission

THE ORGANIZATION IS A SUPPORT GROUP FOR HOMESCHOOLING FAMILITES. OFFERING A VARIETY OF CLASSES IN NUMBEROUS SUBJECTS RANGING FROM AMERICAN LITERATURE TO MATHEMATICS, SCIENCES AND HISTORY FOR APPROXIMATELY 80 TO 90 STUDENTS RANGING FROM 7TH GRADE TO 12 GRADE..

Program Service Accomplishments

Program 1

TUITION THAT WAS CHARGED FOR EACH COURSE THAT THE STUDENT SIGNED UP FOR REPRESENTS THE REVENUE. THE EXPENSES ARE REPRESENTED BY WHAT WE PAY EACH TUTOR FOR TEACHING THE STUDENT IN THEIR CLASSES.

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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 $58,500

Program Service Revenue $160,855

Investment Income $7

Other Revenue $2,899

TOTAL REVENUE $222,261

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $164,956

TOTAL EXPENSES $164,956

Year-over-Year Comparison

	2024	2023	Change
Revenue	$222,261	$122,296	+0.8%
Expenses	$164,956	$151,572	+0.1%
Net Income	$57,305	$-29,276	-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

N/A

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
JEANETTE NEWLAND	BUILDING LIASON	003.00	Director	$0	$0	$0
SUSAN CHAMPION	REGISTRATION	003.00	Director	$0	$0	$0
ANDREA TRELLES	TUTOR LIASON	003.00	Director	$0	$0	$0
RUDY SARATE	PRESIDENT	003.00	Officer	$0	$0	$0
MACK FERRER	TREASURER	003.00	Officer	$0	$0	$0
MICHELLE MORRIS	SECRETARY	003.00	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
2025	$222,261	$164,956	$134,230	$57,305
2024	$122,296	$151,572	$76,925	$-29,276
2023	$112,586	$115,055	$62,454	$-2,469
2022	$102,528	$106,223	$59,231	$-3,695
2021	$84,170	$86,841	$62,464	$-2,671
2020	$87,691	$106,599	$65,210	$-18,908
2019	$96,243	$95,962	$84,118	$281
2018	$98,881	$83,407	$83,837	$15,474