HIGHLANDS CHURCH OF THE CUMBERLANDS (EIN 200722290) - 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

2014

Legal Domicile

Tax Period

2024-01-01 to 2024-12-31

HIGHLANDS CHURCH OF THE CUMBERLANDS, founded in 2014, is a small nonprofit in the Religion sector that reported $450K in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year. The organization ran a surplus of $89K, a strong 20% operating margin.

Mission

THE ORGANIZATION PROVIDES FOR COMMUNITY WORSHIP AND FELLOWSHIPTHE ORGANIZATION ALSO HELPS THOSE IN NEED

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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 $448,969

Program Service Revenue $0

Investment Income $0

Other Revenue $660

TOTAL REVENUE $449,629

Expense Breakdown

Grants Paid $14,369

Salaries & Benefits $186,403

Fundraising Expenses $3,948

Program Expenses $308,850

Other Expenses $160,326

TOTAL EXPENSES $361,098

Year-over-Year Comparison

	2024	2023	Change
Revenue	$449,629	$534,829	-0.2%
Expenses	$361,098	$341,110	+0.1%
Net Income	$88,531	$193,719	-0.5%

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

N/A

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

$13,500

Total Directors

$109,124

Key Employees

$8,200

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JASON KERR	PASTOR	40.00	Director Highest	$93,944	$15,180	$109,124
RACHELLE KERR	WORSHIP PASTOR	20.00	Officer	$13,500	$0	$13,500
SETH VAUGHN	SECRETARY	20.00	Key Emp	$8,200	$0	$8,200
KEVIN BAZ	COUNCIL	4.00	Officer	$0	$0	$0
PAM BAZ	COUNCIL	4.00	Officer	$0	$0	$0
CHIP BUCK	COUNCIL	4.00	Officer	$0	$0	$0
LARISSA BUCK	COUNCIL	4.00	Officer	$0	$0	$0
CRAIG GRAY	COUNCIL	4.00	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
2024	$449,629	$361,098	$517,076	$88,531
2023	$534,829	$341,110	$595,712	$193,719
2022	$448,062	$313,484	$484,589	$134,578
2021	$312,012	$286,740	$384,114	$25,272
2020	$234,138	$212,476	$372,783	$21,662
2019	$229,267	$188,978	$364,528	$40,289
2018	$246,783	$200,163	$437,960	$46,620

HIGHLANDS CHURCH OF THE CUMBERLANDS