ESTHER GILBERTSON FOR CORNERSTONE COLLEGE (EIN 386489253) - 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

1976

Legal Domicile

Phone

5135345310

Tax Period

2024-08-01 to 2025-07-31

ESTHER GILBERTSON FOR CORNERSTONE COLLEGE, founded in 1976, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $14K in total revenue in fiscal year 2024. Revenue fell 53% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $2K, a strong 17% operating margin.

Mission

TRUST ASSETS ARE INVESTED TO PROVIDE INCOME TO BE DISTRIBUTED TO THE CHARITY NAMED IN THE GOVERNING DOCUMENT.

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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 $0

Investment Income $14,014

Other Revenue $0

TOTAL REVENUE $14,014

Expense Breakdown

Grants Paid $7,710

Salaries & Benefits $2,401

Fundraising Expenses $0

Program Expenses $8,070

Other Expenses $1,514

TOTAL EXPENSES $11,625

Year-over-Year Comparison

	2024	2023	Change
Revenue	$14,014	$29,962	-0.5%
Expenses	$11,625	$9,605	+0.2%
Net Income	$2,389	$20,357	-0.9%

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
FIFTH THIRD BANK N A	TRUSTEE	1.0		$2,401	$0	$2,401

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	$14,014	$11,625	$148,064	$2,389
2024	$29,962	$9,605	$145,642	$20,357
2023	$3,671	$11,884	$125,295	$-8,213
2022	$7,567	$11,561	$133,513	$-3,994
2021	$5,894	$11,521	$137,507	$-5,627
2020	$2,095	$11,364	$143,133	$-9,269
2019	$24,288	$10,658	$152,402	$13,630

ESTHER GILBERTSON FOR CORNERSTONE COLLEGE