NILES PREPARATORY ACADEMY (EIN 861269797) - 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

2021

Legal Domicile

Principal Officer

C David Massa

Phone

3309897474

Tax Period

2024-07-01 to 2025-06-30

NILES PREPARATORY ACADEMY, founded in 2021, is a community nonprofit in the Education sector that reported $2.1M in total revenue in fiscal year 2024. Expenses of $2.4M exceeded revenue, resulting in a 16% operating deficit.

Mission

Niles Preparatory Academy is a public, community school. We are our own school district sponsored by St. Aloysius Orphanage (Charter School Specialists) 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 (2024)

Revenue Breakdown

Contributions & Grants $2,087,556

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $2,087,556

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,028,934

Fundraising Expenses $0

Program Expenses $2,428,305

Other Expenses $1,399,371

TOTAL EXPENSES $2,428,305

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,087,556	$2,045,654	+0.0%
Expenses	$2,428,305	$2,502,382	0.0%
Net Income	$-340,749	$-456,728	-0.3%

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

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

$4,625

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Cassandra Whiteside	Board Member	1.00	Director	$1,125	$0	$1,125
Tyler Williams	Board President	2.0	Director	$1,000	$0	$1,000
Larry Brown	Board Member	1.0	Director	$1,000	$0	$1,000
Molly O'Malley	Board Member	1.0	Director	$875	$0	$875
Brooke Waid	Board Member	1.0	Director	$625	$0	$625

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	$2,087,556	$2,428,305	$965,049	$-340,749
2024	$2,045,654	$2,502,382	$1,229,320	$-456,728
2023	$2,052,798	$2,344,543	$1,156,595	$-291,745
2022	$1,143,436	$1,291,361	$271,017	$-147,925

NILES PREPARATORY ACADEMY