STEEL CITY HIGH 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

2024

Legal Domicile

Principal Officer

C David Massa

Phone

4402014464

Tax Period

2024-07-01 to 2025-06-30

STEEL CITY HIGH SCHOOL, founded in 2024, is a community nonprofit in the Education sector that reported $1.5M in total revenue in fiscal year 2024. Expenses of $2.0M exceeded revenue, resulting in a 30% operating deficit.

Mission

Our approach is to understand what each student needs to succeed and help them chart a path to graduation. Our flexible school hours, individualized learning plans, and lots of support from caring teachers allow each student to work at their own pace, earning credits towards graduation as quickly as they can or as slowly as they need to.

Program Service Accomplishments

Program 1

Expenses: $1,900,290 Revenue: $1,530,639

At our school, we're committed to providing students with a high quality education. We go beyond Ohio's state standards, earning national accreditation from AdvancED for our sustained commitment to...

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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 $1,530,639

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,530,639

Expense Breakdown

Grants Paid $0

Salaries & Benefits $613,983

Fundraising Expenses $0

Program Expenses $1,900,290

Other Expenses $1,370,236

TOTAL EXPENSES $1,984,219

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,530,639	N/A	N/A
Expenses	$1,984,219	N/A	N/A
Net Income	$-453,580	$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

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

$4,125

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jessica Hricovic	Board Member	1.0	Director	$875	$0	$875
Nicholas Manno	Board Member	1.0	Director	$875	$0	$875
Robert Demko	Board Member	1.0	Director	$750	$0	$750
Judy Tarr	Board Member	1.0	Director	$625	$0	$625
Jennifer Yorko	Board Member	1.0	Director	$500	$0	$500
Owen Spaite	Board Member	1.0	Director	$500	$0	$500

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	$1,530,639	$1,984,219	$3,650,657	$-453,580