CENTRAL POINT PREPARATORY ACADEMY (EIN 844844684) - 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

2020

Legal Domicile

Principal Officer

C David Massa

Phone

6144558933

Tax Period

2023-07-01 to 2024-06-30

CENTRAL POINT PREPARATORY ACADEMY, founded in 2020, is a community nonprofit that reported $2.4M in total revenue in fiscal year 2023. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $3.0M exceeded revenue, resulting in a 26% operating deficit.

Mission

Central Point Preparatory Academy is a public, community school. We are our own school district sponsored by St. Aloysius Orphanage. which provides oversight and enforces academic, fiscal, and legal accountability.

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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 (2023)

Revenue Breakdown

Contributions & Grants $2,386,688

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $2,386,688

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,087,010

Fundraising Expenses $0

Program Expenses $3,003,141

Other Expenses $1,916,131

TOTAL EXPENSES $3,003,141

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,386,688	$3,032,912	-0.2%
Expenses	$3,003,141	$3,376,538	-0.1%
Net Income	$-616,453	$-343,626	+0.8%

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

N/A

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

Total Directors

$2,660

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Elise Greg	Board President	2.00	Director	$1,000	$0	$1,000
Janie Baker	Board Member	1	Director	$625	$0	$625
Rocky Black	Board Member	1.00	Director	$600	$0	$600
Shelly Nutter	Board Member	1	Director	$435	$0	$435
Felicia Kastle	Board Member	1.00	Director	$0	$0	$0
Pat Cusick	Board Member	1	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
2025	No data	No data	No data	No data
2024	$2,386,688	$3,003,141	$1,744,330	$-616,453
2023	$3,032,912	$3,376,538	$1,996,514	$-343,626
2022	$2,969,267	$2,688,245	$1,987,018	$281,022
2021	$2,228,878	$2,030,700	$518,820	$198,178

CENTRAL POINT PREPARATORY ACADEMY