CORNERSTONE PRESCHOOL GROUP (EIN 852763238) - 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

EMILY BROWN

Phone

6786121192

Tax Period

2023-01-01 to 2023-12-31

CORNERSTONE PRESCHOOL GROUP, founded in 2020, is a small nonprofit in the Education sector that reported $425K in total revenue in fiscal year 2023. Expenses of $394K left a modest 7% surplus.

Mission

CORNERSTONE PRESCHOOL GROUP IS A PART TIME PRESCHOOL PROVIDING EARLY EDUCATION AND CARE TO CHILDREN AGES ONE THROUGH KINDERGARTEN. THE SCHOOL FOCUSES ON BASIC SKILLS SUCH AS LETTER AND NUMBER RECOGNITION, FINE MOTOR SKILLS, COGNITIVE THINKING AND SOCIAL SKILLS. IN ADDITION THE SCHOOL PROVIDES CHRISTIAN FAITH BASED LESSONS AS PART OF THE DAILY CURRICULUM.

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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 $20,885

Program Service Revenue $404,358

Investment Income $0

Other Revenue $0

TOTAL REVENUE $425,243

Expense Breakdown

Grants Paid $0

Salaries & Benefits $309,768

Fundraising Expenses $0

Program Expenses $370,665

Other Expenses $83,766

TOTAL EXPENSES $393,534

Year-over-Year Comparison

	2023	2022	Change
Revenue	$425,243	$396,440	+0.1%
Expenses	$393,534	$373,732	+0.1%
Net Income	$31,709	$22,708	+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

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

$38,027

Total Directors

$10,262

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAN TAMMUCI	PRESCHOOL DI	40.00	Officer	$38,027	$0	$38,027
SUZANNE CARSWELL	BOARD MEMBER	6.00	Director	$8,042	$0	$8,042
CARLEY GEREN	BOARD MEMBER	4.00	Director	$2,220	$0	$2,220
EMILY BROWN	PRESIDENT	4.00	Officer Director	$0	$0	$0
TREBOR BROWN	BOARD MEMBER	1.00	Director	$0	$0	$0
LUCAS GEREN	BOARD MEMBER	1.00	Director	$0	$0	$0
HEATHER NELSON	BOARD MEMBER	1.00	Director	$0	$0	$0
MATTHEW NELSON	BOARD MEMBER	1.00	Director	$0	$0	$0
MEREDITH SPRAGUE	BOARD MEMBER	1.00	Director	$0	$0	$0
KIMBERLY STENGARD	TREASURER	4.00	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	No data	No data	No data	No data
2023	$425,243	$393,534	$94,437	$31,709
2022	$396,440	$373,732	$62,728	$22,708
2021	$300,231	$287,093	$40,020	$13,138

CORNERSTONE PRESCHOOL GROUP