CORNERSTONE POLICY RESEARCH (EIN 020516032) - 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

2000

Legal Domicile

Principal Officer

SHANNON MCGINLEY

Phone

6032284794

Tax Period

2024-01-01 to 2024-12-31

CORNERSTONE POLICY RESEARCH, founded in 2000, is a small nonprofit in the Human Services sector that reported $306K in total revenue in fiscal year 2024. Expenses of $269K left a modest 12% surplus.

Mission

CORNERSTONE EDUCATES AND EQUIPS CHURCHES AND CITIZENS ON MATTERS OF CHRISTIAN FAITH AND RELIGIOUS FREEDOM, AND PROVIDES PUBLIC-INTEREST LEGAL REPRESENTATION TO DEFEND FIRST AMENDMENT RIGHTS AND PROTECT RELIGIOUS LIBERTY, WITH NO PRIVATE BENEFIT.

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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 $303,502

Program Service Revenue $5,195

Investment Income $-2,335

Other Revenue $0

TOTAL REVENUE $306,362

Expense Breakdown

Grants Paid $0

Salaries & Benefits $153,361

Fundraising Expenses $0

Program Expenses $246,624

Other Expenses $115,357

TOTAL EXPENSES $268,718

Year-over-Year Comparison

	2024	2023	Change
Revenue	$306,362	$290,112	+0.1%
Expenses	$268,718	$364,483	-0.3%
Net Income	$37,644	$-74,371	-1.5%

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
CHARLIE MCKINNEY	BOARD CHAIRMAN	1.00	Officer Director	$0	$0	$0
ELIZABETH FEREN	BOARD DIRECTOR	0.50	Director	$0	$0	$0
DREW BENSON	BOARD DIRECTOR	0.50	Director	$0	$0	$0
CATHERINE TINDALL	BOARD TREASURER	0.50	Officer Director	$0	$0	$0
SHANNON MCGINLEY	EXEC DIRECTOR & SECRETARY	10.00	Officer Director	$0	$0	$0
IAN HUYETT	ASSOCIATE DIRECTOR	40.00	Highest	$104,277	$0	$104,277

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
2024	$306,362	$268,718	$312,067	$37,644
2023	$290,112	$364,483	$273,723	$-74,371
2022	$333,732	$400,821	$346,885	$-67,089
2021	$446,948	$287,798	$413,974	$159,150
2020	$383,416	$196,118	$255,215	$187,298
2019	$243,630	$235,090	$67,526	$8,540

CORNERSTONE POLICY RESEARCH