CHRISTIAN LIGHT PUBLICATIONS INC

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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

1969

Legal Domicile

Principal Officer

DAVID MARTIN

Phone

8007760478

Tax Period

2024-06-01 to 2025-05-31

CHRISTIAN LIGHT PUBLICATIONS INC, founded in 1969, is a community nonprofit in the Religion sector that reported $9.7M in total revenue in fiscal year 2024. Expenses of $9.0M left a modest 8% surplus.

Mission

THE ORGANIZATION IS A CHRISTIAN LITERATURE MINISTRY FOUNDED IN 1969. SINCE THAT BEGINNING 49 YEARS AGO, CLP HAS PRODUCED MILLIONS OF CHRISTIAN BOOKS, PAMPHLETS, AND TRACTS FOR PEOPLE IN THE UNITED STATES, CANADA, AND AROUND THE WORLD. CHRISTIAN LIGHT EDUCATION (CLE), A DIVISION OF CLP, PRODUCES HIGH-QUALITY CURRICULUM FOR CHRISTIAN SCHOOLS AND HOMESCHOOLS.

Program Service Accomplishments

Program 1

Expenses: $7,342,222

PUBLICATION OF CHRISTIAN LITERATURE, CHRISTIAN SCHOOL AND HOMESCHOOL CURRICULUM, CHRISTIAN STORYBOOKS AND BIBLE STUDY BOOKS, AND FREE GOSPEL TRACTS FOR EVANGELISTIC OUTREACH.

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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 $276,780

Program Service Revenue $0

Investment Income $50,070

Other Revenue $9,356,174

TOTAL REVENUE $9,683,024

Expense Breakdown

Grants Paid $755

Salaries & Benefits $5,000,473

Fundraising Expenses $0

Program Expenses $7,342,222

Other Expenses $3,955,444

TOTAL EXPENSES $8,956,672

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,683,024	$9,086,788	+0.1%
Expenses	$8,956,672	$8,385,013	+0.1%
Net Income	$726,352	$701,775	+0.0%

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

135

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

$186,722

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID MARTIN	CHAIRMAN & P	2.00	Officer Director	$0	$0	$0
ELMER GLICK	SECRETARY	2.00	Officer Director	$0	$0	$0
ANDREW ZIMMERMAN	TREASURER	2.00	Officer Director	$0	$0	$0
STEVE GOOD	BUSINESS MAN	40.00	Officer	$87,803	$0	$87,803
ALLEN MARTIN	DIRECTOR	2.00	Director	$0	$0	$0
DAVIN MARTIN	DIRECTOR	2.00	Director	$0	$0	$0
FLOYD MILLER	VICE CHAIR	2.00	Director	$0	$0	$0
JONATHAN BURKHOLDER	DIRECTOR	2.00	Director	$0	$0	$0
WESLEY GINGRICH	DIRECTOR	2.00	Director	$0	$0	$0
SHELDON AUKER	DIRECTOR	2.00	Director	$0	$0	$0
WESLEY SENSENIG	GENERAL MANA	40.00	Officer	$98,919	$0	$98,919

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	$9,683,024	$8,956,672	$15,523,869	$726,352
2024	$9,086,788	$8,385,013	$15,000,150	$701,775
2023	$7,574,265	$8,286,490	$16,470,133	$-712,225
2022	$6,422,762	$6,484,369	$15,496,794	$-61,607
2021	$5,848,141	$6,251,465	$15,390,138	$-403,324
2020	$4,833,810	$4,762,200	$16,841,133	$71,610
2019	$5,166,424	$4,836,930	$16,625,547	$329,494