CORNERSTONE CHRISTIAN SCHOOL (EIN 452431234) - 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

2011

Legal Domicile

Principal Officer

JANET ETTERS

Phone

8034328885

Tax Period

2025-01-01 to 2025-12-31

CORNERSTONE CHRISTIAN SCHOOL, founded in 2011, is a small nonprofit in the Education sector that reported $526K in total revenue in fiscal year 2025. Revenue decreased 12% compared to the prior year. Expenses of $588K exceeded revenue, resulting in a 12% operating deficit.

Mission

RELIGIOUS EDUCATIONAL PURPOSE - ORGANIZATION WITH STUDENTS OF KINDERGARTEN AGE AND UP FOR ADVANCE ACADEMICS AND SOCIAL STRUCTURE

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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 (2025)

Revenue Breakdown

Contributions & Grants $34,120

Program Service Revenue $487,442

Investment Income $3,956

Other Revenue $0

TOTAL REVENUE $525,518

Expense Breakdown

Grants Paid $0

Salaries & Benefits $432,428

Fundraising Expenses $0

Program Expenses $534,854

Other Expenses $155,351

TOTAL EXPENSES $587,779

Year-over-Year Comparison

	2025	2024	Change
Revenue	$525,518	$598,817	-0.1%
Expenses	$587,779	$588,699	0.0%
Net Income	$-62,261	$10,118	-7.2%

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

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
LISE GAINEY	BOARD MEMBER	N/A	Director	$0	$0	$0
MEG GULLEDGE	BOARD MEMBER	N/A	Director	$0	$0	$0
WHIT GULLEDGE	SECRETARY	N/A	Director	$0	$0	$0
ANGIE MELVIN	BOARD MEMBER	N/A	Director	$0	$0	$0
STEPHEN SHEORN	BOARD MEMBER	N/A	Director	$0	$0	$0
JENNIFER WATSON	BOARD MEMBER	N/A	Director	$0	$0	$0
JANET ETTERS	HEADMASTER B	N/A	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	$525,518	$587,779	$318,455	$-62,261
2024	No data	No data	No data	No data
2023	$458,761	$513,111	$382,966	$-54,350
2022	$688,177	$441,269	$437,624	$246,908
2021	$429,310	$308,261	$190,929	$121,049
2021	$429,309	$310,232	$190,104	$119,077
2020	$234,075	$182,335	$69,880	$51,740

CORNERSTONE CHRISTIAN SCHOOL