ASSOCIATION OF BIBLICAL COUNSELORS (EIN 202388778) - 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

2007

Legal Domicile

Phone

8176024522

Tax Period

2024-01-01 to 2024-12-31

ASSOCIATION OF BIBLICAL COUNSELORS, founded in 2007, is a small nonprofit in the Religion sector that reported $540K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $483K left a modest 11% surplus.

Mission

ABC exists to encourage, equip, and empower people everywhere to live and counsel the Word, applying the Gospel to the whole experience of life.

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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 $19,065

Program Service Revenue $346,950

Investment Income $14

Other Revenue $174,183

TOTAL REVENUE $540,212

Expense Breakdown

Grants Paid $0

Salaries & Benefits $305,657

Fundraising Expenses $16,148

Program Expenses $343,328

Other Expenses $176,863

TOTAL EXPENSES $482,520

Year-over-Year Comparison

	2024	2023	Change
Revenue	$540,212	$585,923	-0.1%
Expenses	$482,520	$424,519	+0.1%
Net Income	$57,692	$161,404	-0.6%

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

$95,000

Total Directors

$95,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jeremy Lelek	President	15.00	Officer Director	$60,000	$0	$60,000
Ronnie McElroy	CFO	30.00	Officer Director	$35,000	$0	$35,000
John Henderson	Director	3.00	Director	$0	$0	$0
Michael Rasa	Director	3.00	Director	$0	$0	$0
Tim Watson	Director	10.00	Director	$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	$540,212	$482,520	$424,394	$57,692
2023	$585,923	$424,519	$347,675	$161,404
2022	$359,315	$300,881	$179,439	$58,434
2021	$279,430	$255,715	$117,333	$23,715
2020	$598,455	$617,178	$93,013	$-18,723
2019	$699,998	$700,462	$112,146	$-464
2018	$844,481	$831,343	$119,346	$13,138

ASSOCIATION OF BIBLICAL COUNSELORS