CUMBERLAND LEADERSHIP ACADEMY DBA PRIMARY LEADERSHIP ACADEMY (EIN 821422879) - 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

2017

Legal Domicile

Principal Officer

DR JAMES COTTON

Phone

9035812890

Tax Period

2024-09-01 to 2025-06-30

CUMBERLAND LEADERSHIP ACADEMY DBA PRIMARY LEADERSHIP ACADEMY, founded in 2017, is a community nonprofit in the Education sector that reported $1.1M in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $1.0M left a modest 7% surplus.

Mission

TO OPERATE A PRIVATE SCHOOL AND DAYCARE PROGRAM SERVING CHILDREN AGED 18 MONTHS THROUGH 4 YEARS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $925,110

Investment Income $40,475

Other Revenue $142,856

TOTAL REVENUE $1,108,441

Expense Breakdown

Grants Paid $0

Salaries & Benefits $525,047

Fundraising Expenses $0

Program Expenses $1,021,458

Other Expenses $502,411

TOTAL EXPENSES $1,027,458

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,108,441	$902,684	+0.2%
Expenses	$1,027,458	$1,186,851	-0.1%
Net Income	$80,983	$-284,167	-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

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

$114,854

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR JAMES COTTON	BOARD PRESIDENT	1.00	Officer Director	$0	$0	$0
JILL KINSLEY	BOARD MEMBER	1.00	Director	$0	$0	$0
DR KENNETH CUSHMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
BILL MORALES	SECRETARY	1.00	Officer Director	$0	$0	$0
FRANK WARD	BOARD MEMBER	1.00	Director	$0	$0	$0
NAKEIA WARD	BOARD MEMBER	1.00	Director	$0	$0	$0
NORMA COTTON	EXEUTIVE DIRECTOR	5.00	Officer	$0	$0	$114,854

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	$1,108,441	$1,027,458	$196,437	$80,983
2024	$902,684	$1,186,851	$120,731	$-284,167
2023	$982,975	$981,074	$402,979	$1,901
2022	$966,239	$888,535	$403,080	$77,704
2021	$845,377	$861,817	$322,570	$-16,440
2020	$726,959	$750,596	$336,242	$-23,637
2019	$791,270	$730,600	$388,991	$60,670
2018	$843,455	$659,053	$319,104	$184,402

CUMBERLAND LEADERSHIP ACADEMY DBA PRIMARY LEADERSHIP ACADEMY