LIVING ROCK ACADEMY (EIN 473950308) - 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

2015

Legal Domicile

Principal Officer

SAMMY SOTO

Phone

8303872929

Tax Period

2022-07-01 to 2023-06-30

LIVING ROCK ACADEMY, founded in 2015, is a community nonprofit in the Education sector that reported $1.7M in total revenue in fiscal year 2022. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $1.9M exceeded revenue, resulting in a 12% operating deficit.

Mission

TO PROVIDE STUDENTS WITH CHALLENGING, INNOVATIVE AND CHRIST CENTERED EDUCATION

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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 (2022)

Revenue Breakdown

Contributions & Grants $102,785

Program Service Revenue $1,547,843

Investment Income $2,493

Other Revenue $14,343

TOTAL REVENUE $1,667,464

Expense Breakdown

Grants Paid $170,309

Salaries & Benefits $1,146,322

Fundraising Expenses $0

Program Expenses $1,723,278

Other Expenses $542,866

TOTAL EXPENSES $1,859,497

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,667,464	$2,245,773	-0.3%
Expenses	$1,859,497	$1,672,323	+0.1%
Net Income	$-192,033	$573,450	-1.3%

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

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
RACHEL CUMMING	CHAIRPERSON	N/A	Director	$0	$0	$0
APRIL ENOCHS	TRUSTEE/DIRE	N/A	Director	$0	$0	$0
KRISTEN KENT	CO CHAIR	N/A	Director	$0	$0	$0
TODD PEIRSOL	TRUSTEE/DIRE	N/A	Director	$0	$0	$0
DAVID VASQUEZ	TRUSTEE/DIRE	N/A	Director	$0	$0	$0
JUDY WATTERS	TRUSTEE/DIRE	N/A	Director	$0	$0	$0
CHRISTINA KING	SECRETARY	N/A	Officer	$0	$0	$0
SAMMY SOTO	TREASURER	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$1,667,464	$1,859,497	$1,922,949	$-192,033
2022	$2,245,773	$1,672,323	$3,092,177	$573,450
2021	$2,183,876	$1,588,557	$1,911,846	$595,319
2020	$1,807,002	$1,628,316	$2,106,338	$178,686
2019	$1,892,670	$1,557,497	$1,981,462	$335,173
2018	$1,239,065	$1,520,974	$1,540,058	$-281,909

LIVING ROCK ACADEMY