BRIDGES COOPERATIVE MINISTRY

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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

2018

Legal Domicile

Principal Officer

SONYA DUNLAP-HORNER

Phone

8145392633

Tax Period

2023-01-01 to 2023-12-31

BRIDGES COOPERATIVE MINISTRY, founded in 2018, is a small nonprofit in the Human Services sector that reported $139K in total revenue in fiscal year 2023. Revenue decreased 20% compared to the prior year. Expenses of $173K exceeded revenue, resulting in a 25% operating deficit.

Mission

SHARING THE LOVE OF JESUS CHRIST BY ALLEVIATING SUFFERING AND INJUSTICE FACED BY THOSE WITH SPIRITUAL, EMOTIONAL, AND MATERIAL NEEDS.

Program Service Accomplishments

Program 1

Expenses: $132,033

SHARING THE LOVE OF JESUS CHRIST BY ALLEVIATING SUFFERING AND INJUSTICE FACED BY THOSE WITH SPIRITUAL, EMOTIONAL, AND MATERIAL NEEDS. THIS IS ACCOMPLISHED BY PROVIDING THE FOLLOWING PROGRAMS: (1) THE BRIDGES TO SUCCESS PROGRAM WORKS TO ALLEVIATE SUFFERING, SUPPORT PEOPLE IN TRANSITION, AND ELIMINATE POVERTY IN OUR COMMUNITY: (2) PROJECT SHOES PROVIDES NEW, WELL-FITTING, SEASONALLY APPROPRIATE FOOTWEAR FOR SCHOOL-AGE CHILDREN; (3) THE FRANKLIN STREET FOOD PANTRY PROVIDES A THREE TO FIVE DAY FOOD SUPPLY FOR OVER 400 FOOD INSECURE INDIVIDUALS EACH MONTH

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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 (2023)

Revenue Breakdown

Contributions & Grants $138,992

Program Service Revenue $0

Investment Income $77

Other Revenue $0

TOTAL REVENUE $139,069

Expense Breakdown

Grants Paid $0

Salaries & Benefits $97,532

Fundraising Expenses $11,759

Program Expenses $132,033

Other Expenses $75,673

TOTAL EXPENSES $173,205

Year-over-Year Comparison

	2023	2022	Change
Revenue	$139,069	$173,794	-0.2%
Expenses	$173,205	$153,411	+0.1%
Net Income	$-34,136	$20,383	-2.7%

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

195

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
ROD HORNER	CHAIR	1.00	Officer	$0	$0	$0
REV GARY GRAU	VICE CHAIR	1.00	Director	$0	$0	$0
REV TERRY KNIPPLE	TREASURER	1.00	Officer	$0	$0	$0
JENNIFER FERPAS	SECRETARY	1.00	Officer Director	$0	$0	$0
DR KATHY KEAFER	MEMBER AT LA	1.00	Director	$0	$0	$0
REV SUNG CHUNG	SUPERINTENDE	1.00	Director	$0	$0	$0
RODNEY HATFIELD	MEMBER AT LA	1.00	Director	$0	$0	$0
BRENDA HOOVER	MEMBER AT LA	1.00	Director	$0	$0	$0
BOB SMELSBERGER	MEMBER AT LA	1.00	Director	$0	$0	$0
MARK SOTOSKY	MEMBER AT LA	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
2024	No data	No data	No data	No data
2023	$139,069	$173,205	$76,558	$-34,136
2022	$173,794	$153,411	$106,391	$20,383
2021	$114,251	$112,255	$90,818	$1,996
2020	$149,108	$135,588	$87,273	$13,520
2019	$126,378	$140,211	$70,312	$-13,833
2018	$115,356	$139,043	$78,168	$-23,687