Greater Rochester Summer Learning Association Inc (EIN 452797098) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2011

Legal Domicile

Principal Officer

Mary-Jo Gabel

Phone

5854544945

Tax Period

2023-01-01 to 2023-12-31

Greater Rochester Summer Learning Association Inc, founded in 2011, is a small nonprofit in the Education sector that reported $870K in total revenue in fiscal year 2023. Revenue grew 15% year-over-year, indicating healthy expansion.

Mission

Expand the number of tuition-free summer learning opportunities for low-income students.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $870,278

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $870,278

Expense Breakdown

Grants Paid $498,590

Salaries & Benefits $273,924

Fundraising Expenses $33,583

Program Expenses $713,317

Other Expenses $73,095

TOTAL EXPENSES $845,609

Year-over-Year Comparison

	2023	2022	Change
Revenue	$870,278	$754,787	+0.2%
Expenses	$845,609	$648,298	+0.3%
Net Income	$24,669	$106,489	-0.8%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

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

$101,500

Total Directors

$101,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ken Motsenbocker	Treasurer	1.00	Officer Director	$0	$0	$0
Brittany Rumph	Board Member	1.00	Director	$0	$0	$0
Conger Gabel	Chair	2.00	Officer Director	$0	$0	$0
Mary-Jo Gabel	Member-at-Large	3.00	Director	$0	$0	$0
Larry Frye	Board Member	1.00	Director	$0	$0	$0
Lisa Hiley	Board Member	1.00	Director	$0	$0	$0
Ranita Williams	Board Member	1.00	Director	$0	$0	$0
Luis A Perez	President and CEO	40.00	Officer Director	$101,500	$0	$101,500

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	No data	No data	No data	No data
2023	$870,278	$845,609	$476,934	$24,669
2022	$754,787	$648,298	$450,323	$106,489
2021	$606,708	$585,168	$336,252	$21,540
2020	$629,596	$462,111	$367,822	$167,485
2019	$1,298,130	$1,336,159	$157,830	$-38,029
2018	$1,184,701	$1,314,687	$185,372	$-129,986

Greater Rochester Summer Learning Association Inc