The Daruby School

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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

1980

Legal Domicile

Principal Officer

Ruby Harriman

Phone

3142581622

Tax Period

2024-01-01 to 2024-12-31

The Daruby School, founded in 1980, is a small nonprofit in the Education sector that reported $235K in total revenue in fiscal year 2024. The organization ran a surplus of $41K, a strong 17% operating margin.

Mission

Provide Training

Program Service Accomplishments

Program 1

Expenses: $177,740

Promoted professionalism and excellence in all courses of study for all students which afforded them the opportunity to attain optimum skill levels and become successfully employed

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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 $235,114

Investment Income $0

Other Revenue $0

TOTAL REVENUE $235,114

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $177,740

Other Expenses $194,324

TOTAL EXPENSES $194,324

Year-over-Year Comparison

	2024	2023	Change
Revenue	$235,114	N/A	N/A
Expenses	$194,324	N/A	N/A
Net Income	$40,790	N/A	N/A

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

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

$21,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ruby Harriman	Executive Director	40.00	Officer	$21,000	$0	$21,000
Theresa Rogers	President	5.00	Director	$0	$0	$0
Amanda Murphy	Director	5.00	Director	$0	$0	$0
Tanja Sampson	Director	5.00	Director	$0	$0	$0
Misha Sampson	Secretary	5.00	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
2024	$235,114	$194,324	$62,985	$40,790
2023	$201,661	$186,884	$22,195	$14,777
2019	$272,250	$202,740	$69,510	$69,510