MIDLAND CHRISTIAN SCHOOL

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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

1960

Legal Domicile

Principal Officer

JOEL VISSER

Phone

9898359881

Tax Period

2018-07-01 to 2018-12-31

MIDLAND CHRISTIAN SCHOOL, founded in 1960, is a small nonprofit that reported $225K in total revenue in fiscal year 2018. Revenue fell 69% from the prior year — a significant decline worth monitoring.

Mission

ELEMENTARY AND SECONDARY EDUCATION FROM PRE-SCHOOL THROUGH 12TH GRADE. MIDLAND CHRISTIAN SCHOOL EXISTS IN UNITY WITH FAMILY AND CHURCH TO PROVIDE AN EDUCATIONAL ENVIRONMENT THAT IS BASED ON GOD'S WORD, FOR MAXIMUM ACADEMIC, PHYSICAL, SPIRITUAL AND SOCIAL GROWTH OF CHILDREN SO THAT THEY WILL HONOR GOD WITH THEIR LIVES. OUR PURPOSE IS "NUTURING HEARTS, EQUIPPING MINDS, PURSUING TRUTH AND WISDOM."

Program Service Accomplishments

Program 1

Expenses: $152,067 Revenue: $225,056

ELEMENTARY AND SECONDARY EDUCATION FROM PRE-SCHOOL THROUGH 12TH GRADE.

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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 (2018)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $225,056

Investment Income $0

Other Revenue $0

TOTAL REVENUE $225,056

Expense Breakdown

Grants Paid $0

Salaries & Benefits $225,056

Fundraising Expenses $0

Program Expenses $152,067

Other Expenses $0

TOTAL EXPENSES $225,056

Year-over-Year Comparison

	2018	2017	Change
Revenue	$225,056	$728,731	-0.7%
Expenses	$225,056	$768,847	-0.7%
Net Income	$0	$-40,116	-1.0%

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

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

$68,569

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL AULTMAN	PRESIDENT OF	2.00	Officer Director	$0	$0	$0
PAUL RIES	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
JOHN O BEYER	TREASURER	2.00	Officer Director	$0	$0	$0
DAVID KROHN	DIRECTOR	1.00	Officer Director	$0	$0	$0
JOEL VISSER	DIRECTOR	1.00	Officer Director	$0	$0	$0
ELIZABETH WILKEN	HEAD OF SCHO	0.00	Officer	$68,569	$0	$68,569

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
2018	$225,056	$225,056	No data	No data