It seems like maybe your daughter is more advanced, maybe too advanced, for the class (compared to kids they are putting in the class) because of not moving up with the December rule. But it also sounds kind of disorganized to have a preteam/level 3 group where the kids can't do a pullover. I have worked in a smaller gym where we've had a little more flexibility in who we let into the preteam class, but we still had basic skill requirements (they need to pass through the level 3 skills). Larger gyms usually have pretty strict skill requirements. So it seems strange to have a L3 class without pullovers and I wonder if they had it in their previous class and have somehow regressed or don't understand something the coach is telling them, etc. For reference, in most gyms the kids have to have a kickover to move out of level 1, then working towards more of a true pullover in L2. By L3 they should have the pullover, even if that is their weaker event, since they need back hip circle too (should have back hip in L2 by USAG progressions).
This is a total guess since I can't judge what I haven't seen, but to be honest not being able to teach forward roll and pullover to kids who were progressed out of L1 and L2 skill classes, and expressing frustration (L1: fwd/bwd roll. L2: forward straddle roll, bwd roll pike - pretty standard) makes me wonder if perhaps this coach is not as well suited or experienced at teaching very developmental levels. Maybe they are more well suited to teaching kids with a little more experience. I work with toddlers through optionals but that is pretty unusual. Most people who coach higher levels of team prefer to do just that. There is definitely a learning curve to instructing classes (kids who will never be on team), developmental (class kids who could eventually be on team), and kids with the physical ability to do L4+ gymnastics. But even within team levels obviously some kids are more capable than others.