LEAPFROG MONTESSORI FOREST SCHOOL

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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

2022

Legal Domicile

Principal Officer

Kay Sutherland

Phone

8166786943

Tax Period

2024-08-01 to 2025-07-31

LEAPFROG MONTESSORI FOREST SCHOOL, founded in 2022, is a small nonprofit in the Education sector that reported $305K in total revenue in fiscal year 2024. Revenue surged 123% from the prior year, signaling strong growth momentum. The organization ran a surplus of $47K, a strong 15% operating margin.

Mission

LeapFROG Montessori Forest School is a year round elementary school that provided 174 days of education to an average of 44 students during the 2024 through 2025 school year.

Program Service Accomplishments

Program 1

Expenses: $257,888 Revenue: $304,969

LeapFROG Montessori Forest School is a year round school that provided 179 days of education to an average of 22 students during the 2023 through 2024 school year

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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 $33,114

Program Service Revenue $271,855

Investment Income $0

Other Revenue $0

TOTAL REVENUE $304,969

Expense Breakdown

Grants Paid $0

Salaries & Benefits $188,293

Fundraising Expenses $0

Program Expenses $257,888

Other Expenses $69,595

TOTAL EXPENSES $257,888

Year-over-Year Comparison

	2024	2023	Change
Revenue	$304,969	$136,671	+1.2%
Expenses	$257,888	$156,334	+0.6%
Net Income	$47,081	$-19,663	-3.4%

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

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

$9,600

Total Directors

$52,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
F Kay Sutherland	Head Teacher/Principal	50.00	Director Highest	$52,000	$0	$52,000
Davona Kruger	Treasurer	20.00	Officer	$9,600	$0	$9,600
Greg Sutherland	School Board Member	10	Director	$0	$0	$0
Doug Fisher	School Board Member	1	Director	$0	$0	$0
Ashton Fisher	School Board Member	0.5	Director	$0	$0	$0
Gary Kruger	School Board Chair	4	Officer	$0	$0	$0
Ashley Kruger	Secretary of the Board	1	Officer	$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	$304,969	$257,888	$80,518	$47,081