ST NICHOLAS ORTHODOX ACADEMY INC (EIN 823704513) - 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

JANET CUMMINGS

Phone

7755270398

Tax Period

2024-01-01 to 2024-12-31

ST NICHOLAS ORTHODOX ACADEMY INC, founded in 2017, is a small nonprofit that reported $243K in total revenue in fiscal year 2024. Revenue fell 69% from the prior year — a significant decline worth monitoring. Expenses of $562K exceeded revenue, resulting in a 131% operating deficit.

Mission

A PRIVATE, CHRISTIAN SCHOOL FOR GRADES K-12, TAILORED TO SUIT THE NEEDS OF INDIVIDUAL STUDENTS.

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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 $375,000

Program Service Revenue $14,839

Investment Income $-146,502

Other Revenue $0

TOTAL REVENUE $243,337

Expense Breakdown

Grants Paid $142,883

Salaries & Benefits $237,864

Fundraising Expenses $0

Program Expenses $316,548

Other Expenses $181,162

TOTAL EXPENSES $561,909

Year-over-Year Comparison

	2024	2023	Change
Revenue	$243,337	$778,233	-0.7%
Expenses	$561,909	$681,085	-0.2%
Net Income	$-318,572	$97,148	-4.3%

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
JANET CUMMINGS	PRESIDENT	30.00	Officer Director	$0	$0	$0
BRETT SABATINI	TREASURER/SECRETARY	10.00	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
2024	$243,337	$561,909	No data	$-318,572
2023	$778,233	$681,085	$320,798	$97,148
2022	$556,403	$529,865	$221,424	$26,538
2021	$657,799	$552,982	$195,479	$104,817
2020	$545,658	$651,274	$172,336	$-105,616
2019	$609,431	$535,479	$200,722	$73,952
2018	$419,860	$298,127	$122,193	$121,733

ST NICHOLAS ORTHODOX ACADEMY INC