BROOKER COMMUNITY SCHOOL INC (EIN 873867093) - 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

KENNETH RANDALL STARLING

Tax Period

2022-07-01 to 2023-06-30

BROOKER COMMUNITY SCHOOL INC, founded in 2021, is a micro nonprofit in the Education sector that reported $89K in total revenue in fiscal year 2022. Revenue fell 72% from the prior year — a significant decline worth monitoring. Expenses of $141K exceeded revenue, resulting in a 59% operating deficit.

Mission

THE SCHOOL IS COMMITTED TO PROVIDING RESIDENTS OF BROOKER AND THE SURROUNDING COMMUNITIES WITH A RIGOROUS EDUCATION THAT WILL PREPARE STUDENTS FOR SECONDARY SCHOOL AND BEYOND. IT IS THE INTENT OF BROOKER COMMUNITY SCHOOL TO EXPOSE STUDENTS TO CHALLENGING AND AUTHENTIC LEARNING EXPERIENCES THAT WILL PROMOTE CRITICAL THINKING AND PROBLEM-SOLVING SKILLS. STUDENTS WILL ACQUIRE A SOLID EDUCATIONAL FOUNDATION THAT WILL PREPARE THEM FOR FUTURE STUDIES AND CAREERS.

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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 (2022)

Revenue Breakdown

Contributions & Grants $88,657

Program Service Revenue $0

Investment Income $142

Other Revenue $0

TOTAL REVENUE $88,799

Expense Breakdown

Grants Paid $0

Salaries & Benefits $25,537

Fundraising Expenses $0

Program Expenses $115,606

Other Expenses $115,765

TOTAL EXPENSES $141,302

Year-over-Year Comparison

	2022	2021	Change
Revenue	$88,799	$311,827	-0.7%
Expenses	$141,302	$27,678	+4.1%
Net Income	$-52,503	$284,149	-1.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GAIL COOK	BOARD MEMBER	0.50	Director	$0	$0	$0
DALTON DIGGS	BOARD MEMBER	0.50	Director	$0	$0	$0
WILLIAM HARRELL	BOARD MEMBER	0.50	Director	$0	$0	$0
JEROME KELLEY	SECRETARY	0.50	Director	$0	$0	$0
SUZANNE MCREE	CHAIRPERSON	0.50	Director	$0	$0	$0
KENNETH RANDALL STARLING	VICECHAIR/TR	0.50	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$88,799	$141,302	$234,823	$-52,503

BROOKER COMMUNITY SCHOOL INC