CORNERSTONE EDUCATIONAL SERVICES IN (EIN 753063403) - 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

2002

Legal Domicile

Principal Officer

MICHAEL ZEHER

Tax Period

2021-08-01 to 2022-07-31

CORNERSTONE EDUCATIONAL SERVICES IN, founded in 2002, is a small nonprofit that reported $354K in total revenue in fiscal year 2021. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $340K left a modest 4% surplus.

Mission

SPECIAL EDUCATION SCHOOL.

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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 (2021)

Revenue Breakdown

Contributions & Grants $4,506

Program Service Revenue $349,207

Investment Income $0

Other Revenue $0

TOTAL REVENUE $353,713

Expense Breakdown

Grants Paid $0

Salaries & Benefits $283,344

Fundraising Expenses $0

Program Expenses $302,670

Other Expenses $56,654

TOTAL EXPENSES $339,998

Year-over-Year Comparison

	2021	2020	Change
Revenue	$353,713	$322,528	+0.1%
Expenses	$339,998	$225,780	+0.5%
Net Income	$13,715	$96,748	-0.9%

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

N/A

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
KEITH KIRK	MEMBER	3.00	Director	$0	$0	$0
KIMBERLY KIRK	TREASURER	3.00	Officer Director	$0	$0	$0
MICHAEL ZEHER	PRESIDENT	3.00	Officer Director	$0	$0	$0
MARTHA ZEHER	SECRETARY	3.00	Officer 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
2022	$353,713	$339,998	No data	$13,715
2021	$322,528	$225,780	$342,592	$96,748
2020	$239,156	$219,670	$218,689	$19,486
2019	$133,578	$266,751	$189,730	$-133,173

CORNERSTONE EDUCATIONAL SERVICES IN