Ligonier Ministries Inc (EIN 251298611) - 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

1975

Legal Domicile

Principal Officer

Christopher Larson

Phone

4073334244

Tax Period

2019-01-01 to 2019-12-31

Ligonier Ministries Inc, founded in 1975, is a mid-sized nonprofit in the Religion sector that reported $25.9M in total revenue in fiscal year 2019. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $23.8M left a modest 8% surplus.

Mission

Dissemination of information, instruction, and training on Reformed Christian doctrine.

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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 (2019)

Revenue Breakdown

Contributions & Grants $21,258,232

Program Service Revenue $1,657,573

Investment Income $196,304

Other Revenue $2,746,504

TOTAL REVENUE $25,858,613

Expense Breakdown

Grants Paid $78,032

Salaries & Benefits $11,059,354

Fundraising Expenses $2,803,309

Program Expenses $18,034,644

Other Expenses $12,693,763

TOTAL EXPENSES $23,831,149

Year-over-Year Comparison

	2019	2018	Change
Revenue	$25,858,613	$34,597,659	-0.3%
Expenses	$23,831,149	$21,869,756	+0.1%
Net Income	$2,027,464	$12,727,903	-0.8%

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

163

Volunteers

280

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

$721,895

Total Directors

$310,524

Key Employees

$186,570

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dr W Robert Godfrey	Chairman/Dir/Teaching Fellow	7.00	Officer Director	$80,500	$0	$80,500
Vesta Sproul	Director	40.00	Director	$97,136	$13,285	$110,421
James Campisi	Director	1.00	Director	$0	$0	$0
Pat Dizney	Director	1.00	Director	$0	$0	$0
Gregory Miseyko	Director	1.00	Director	$0	$0	$0
David Stoltzfus	Director	1.00	Director	$0	$0	$0
Dr Steven Lawson	Director	11.00	Director	$250	$0	$250
Sherrie Sproul Dorotiak	Director/Sr. Adv. Off.	40.00	Director	$105,141	$14,212	$119,353
Dr Sinclair Ferguson	Director/Teaching Fellow	11.00	Director	$0	$0	$0
Dr William K Harper	Director	1.00	Director	$0	$0	$0
Bob Downie	Director	1.00	Director	$0	$0	$0
Christopher Larson	President	40.00	Officer	$271,004	$40,018	$311,022
James Moore	VP of Operations/Secretary	40.00	Officer	$162,052	$10,393	$172,445
Diane Berry	Dir of Finance/Treasurer	40.00	Officer	$128,465	$29,463	$157,928
James D Bridges	VP of Global Outreach	40.00	Key Emp	$152,415	$34,155	$186,570
Lee Webb	VP of Broadcasting	40.00	Highest	$134,819	$23,087	$157,906
John Petersen	Sr. Director of Advancement	40.00	Highest	$147,434	$15,197	$162,631
Dirk Naves	Chief Creative Officer	40.00	Highest	$148,209	$41,261	$189,470
John Cobb	VP of Strategic Initiatives	40.00	Highest	$129,403	$31,814	$161,217
Burk Parsons	Chief Publishing Officer	40.00	Highest	$129,493	$6,816	$136,309

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
2019	$25,858,613	$23,831,149	$54,142,799	$2,027,464
2018	$34,597,659	$21,869,756	$53,135,830	$12,727,903

Ligonier Ministries Inc