THE GARDEN CHRISTIAN ACADEMY (EIN 822532223) - 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

2018

Legal Domicile

Principal Officer

STEPHEN PISCURA

Phone

2163523408

Tax Period

2021-08-01 to 2022-07-31

THE GARDEN CHRISTIAN ACADEMY, founded in 2018, is a small nonprofit that reported $495K in total revenue in fiscal year 2021. Revenue surged 73% from the prior year, signaling strong growth momentum. Expenses of $476K left a modest 4% surplus.

Mission

PROVIDE YOUTH WITH A DISTINGUISHED, 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 (2021)

Revenue Breakdown

Contributions & Grants $455,923

Program Service Revenue $38,919

Investment Income $0

Other Revenue $0

TOTAL REVENUE $494,842

Expense Breakdown

Grants Paid $0

Salaries & Benefits $367,797

Fundraising Expenses $20,934

Program Expenses $379,309

Other Expenses $108,075

TOTAL EXPENSES $475,872

Year-over-Year Comparison

	2021	2020	Change
Revenue	$494,842	$286,775	+0.7%
Expenses	$475,872	$256,234	+0.9%
Net Income	$18,970	$30,541	-0.4%

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

$38,462

Total Directors

$40,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANIELLE PISCURA	HEAD OF SCHO	40.00	Director	$40,000	$0	$40,000
STEPHEN PISCURA	TREASURER	40.00	Officer	$38,462	$0	$38,462
RYAN MCMILLAN	DIRECTOR	N/A	Officer	$0	$0	$0
BRIAN PACHINGER	CHAIR	N/A	Officer	$0	$0	$0
BRIAN PARKER	DIRECTOR	N/A	Officer	$0	$0	$0
MARSHA PARKER	DIRECTOR	N/A	Officer	$0	$0	$0
DAWN SNYDER	SECRETARY	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
2022	$494,842	$475,872	$96,812	$18,970
2021	$286,775	$256,234	$77,842	$30,541
2020	$149,405	$207,759	$79,924	$-58,354
2019	$133,256	$27,879	$106,367	$105,377

THE GARDEN CHRISTIAN ACADEMY