EPHESUS LEARNING CENTER (EIN 204977402) - 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

2006

Legal Domicile

Principal Officer

DAVID CATHEY

Phone

9033908451

Tax Period

2025-01-01 to 2025-12-31

EPHESUS LEARNING CENTER, founded in 2006, is a micro nonprofit in the Religion sector that reported $72K in total revenue in fiscal year 2025. Revenue fell 32% from the prior year — a significant decline worth monitoring. Expenses of $70K left a modest 3% surplus.

Mission

USE TOURISM AS A METHOD TO INVOLVE TOURISTS (PRIMARILY FROM THE US ) IN TEACHING THE MESSAGE OF JESUS CHRIST TO THE PEOPLE OF FOREIGN COUNTRIES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $71,961

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $71,961

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $21,932

Other Expenses $69,710

TOTAL EXPENSES $69,710

Year-over-Year Comparison

	2025	2024	Change
Revenue	$71,961	$106,475	-0.3%
Expenses	$69,710	$102,153	-0.3%
Net Income	$2,251	$4,322	-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

Employees

N/A

Volunteers

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
DAVID CATHEY	DIRECTOR	25.00	Director	$0	$0	$0
DAN CHRESTMAN	DIRECTOR	1.00	Director	$0	$0	$0
ROCKY WEATHERFORD	DIRECTOR	1.00	Director	$0	$0	$0
DAVID MCBETH	DIRECTOR	1.00	Director	$0	$0	$0
ROY COMEAUX	DIRECTOR	1.00	Director	$0	$0	$0
WAYLAN PAYNE	DIRECTOR	1.00	Director	$0	$0	$0
BLAKE TAYLOR	DIRECTOR	1.00	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
2025	$71,961	$69,710	$223,054	$2,251
2024	$106,475	$102,153	$220,803	$4,322
2023	$232,490	$228,630	$216,481	$3,860

EPHESUS LEARNING CENTER