Academy for Positive Learning Inc (EIN 651195549) - 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

2004

Legal Domicile

Principal Officer

Renatta Espinoza

Phone

5615856104

Tax Period

2022-07-01 to 2023-06-30

Academy for Positive Learning Inc, founded in 2004, is a community nonprofit in the Education sector that reported $1.2M in total revenue in fiscal year 2022. Expenses of $1.4M exceeded revenue, resulting in a 15% operating deficit.

Mission

The Academy for Positive Learning is a public charter school committed to promote cooperative education with diverse students to inspire lifelong learners.

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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 $1,298,200

Program Service Revenue $0

Investment Income $-70,634

Other Revenue $0

TOTAL REVENUE $1,227,566

Expense Breakdown

Grants Paid $0

Salaries & Benefits $783,385

Fundraising Expenses $800

Program Expenses $1,014,746

Other Expenses $624,428

TOTAL EXPENSES $1,407,813

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,227,566	$1,181,871	+0.0%
Expenses	$1,407,813	$1,043,538	+0.3%
Net Income	$-180,247	$138,333	-2.3%

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

$114,515

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Renatta Adan-Espinoza	Principal	050.00	Director	$114,515	$0	$114,515
Peterson Magliore	Director	002.00	Director	$0	$0	$0
Doris Patti Wesley	Director	002.00	Director	$0	$0	$0
Rachel Cohen	Director	002.00	Director	$0	$0	$0
Christie Klemie	President	002.00	Director	$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
2023	$1,227,566	$1,407,813	$228,461	$-180,247
2022	$1,181,871	$1,043,538	$842,273	$138,333
2021	$1,186,698	$1,066,263	$467,158	$120,435
2020	$1,005,262	$1,134,998	$340,402	$-129,736
2019	$1,167,824	$1,189,815	$310,722	$-21,991

Academy for Positive Learning Inc