FRIENDLY ACADEMY

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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

2023

Legal Domicile

Principal Officer

TESHA ROBINSON

Phone

3142005877

Tax Period

2024-07-01 to 2025-06-30

FRIENDLY ACADEMY, founded in 2023, is a small nonprofit in the Education sector that reported $747K in total revenue in fiscal year 2024. Expenses of $658K left a modest 12% surplus.

Mission

TO EQUIP STUDENTS WITH A QUALITY AND HOLISTIC EDUCATION ROOTED IN LOVE.

Program Service Accomplishments

Program 1

Expenses: $513,953

FRIENDLY ACADEMY IS A TUITION-FREE PUBLIC CHARTER SCHOOL IN NORTH CITY ST. LOUIS, OFFERING KINDERGARTEN, 1ST GRADE, AND 2ND GRADE. DESIGNED TO GROW WITH THE COMMUNITY, IT WILL EXPAND GRADE LEVELS...

FRIENDLY ACADEMY IS A TUITION-FREE PUBLIC CHARTER SCHOOL IN NORTH CITY ST. LOUIS, OFFERING KINDERGARTEN, 1ST GRADE, AND 2ND GRADE. DESIGNED TO GROW WITH THE COMMUNITY, IT WILL EXPAND GRADE LEVELS BASED ON FAMILY NEEDS, WITH PLANS TO SERVE K-12. FRIENDLY ACADEMY OFFERS A LITERACY LAB GROUNDED IN THE SCIENCE OF READING, ALONGSIDE INNOVATIVE PROGRAMS THAT PREPARE STUDENTS FOR LIFELONG SUCCESS. FRIENDLY ACADEMY GOES BEYOND TRADITIONAL ACADEMICS TO CONNECT FAMILIES TO VITAL RESOURCES LIKE HOUSING, FOOD, AND CLOTHING, CREATING A STRONG FOUNDATION FOR STUDENT AND FAMILY SUCCESS.DURING THE 2024 - 2025 FISCAL YEAR, STUDENTS HAD NOT YET BEEN ADMITTED TO THE SCHOOL. THE FIRST CLASSES WILL BEGIN IN AUGUST 2025.

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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 $746,607

Program Service Revenue $0

Investment Income $42

Other Revenue $0

TOTAL REVENUE $746,649

Expense Breakdown

Grants Paid $0

Salaries & Benefits $312,297

Fundraising Expenses $600

Program Expenses $513,953

Other Expenses $346,181

TOTAL EXPENSES $658,478

Year-over-Year Comparison

	2024	2023	Change
Revenue	$746,649	N/A	N/A
Expenses	$658,478	N/A	N/A
Net Income	$88,171	$0	N/A

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

$52,497

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALESHA MORRISON	BOARD PRESIDENT	2.00	Officer Director	$0	$0	$0
LAUREN RAY	BOARD SECRETARY	2.00	Officer Director	$0	$0	$0
MICHAEL F JONES SR	DIRECTOR	2.00	Director	$0	$0	$0
DENITRIA NEIL	DIRECTOR	2.00	Director	$0	$0	$0
JOSLYN RICHARDSON	DIRECTOR	2.00	Director	$0	$0	$0
TESHA ROBINSON	CEO	40.00	Officer	$45,934	$6,563	$52,497

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	$746,649	$658,478	$237,636	$88,171