MORNING STAR PRAYER CENTER (EIN 264191640) - 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

2008

Legal Domicile

Principal Officer

HELEN EPPS

Phone

8179386028

Tax Period

2021-01-01 to 2021-12-31

MORNING STAR PRAYER CENTER, founded in 2008, is a small nonprofit that reported $177K in total revenue in fiscal year 2021. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $43K, a strong 24% operating margin.

Mission

TO PROVIDE A PLACE OF REFUGE, SATURATED WITH INTERCESSORY PRAYER FOR LEADERS, LAYMEN, AND ALL WHO SEEK A HIDING PLACE IN THE LORD WITHOUT HESITATION OR LIMITATION.

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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 (2021)

Revenue Breakdown

Contributions & Grants $177,123

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $177,123

Expense Breakdown

Grants Paid $0

Salaries & Benefits $20,180

Fundraising Expenses $0

Program Expenses $78,071

Other Expenses $114,167

TOTAL EXPENSES $134,347

Year-over-Year Comparison

	2021	2020	Change
Revenue	$177,123	$141,160	+0.3%
Expenses	$134,347	$189,270	-0.3%
Net Income	$42,776	$-48,110	-1.9%

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

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

$14,000

Total Directors

$14,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT L EPPS SR	TREASURER/DIRECTOR	12.00	Officer Director	$0	$0	$0
HELEN COLLINS EPPS	PRESIDENT/DIRECTOR	40.00	Officer Director	$14,000	$0	$14,000
MICHELLE COWSEN	DIRECTOR	1.00	Director	$0	$0	$0
LACHELLE ESTES	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
2021	$177,123	$134,347	$447,960	$42,776
2020	$141,160	$189,270	$402,941	$-48,110
2019	$188,882	$268,291	$456,072	$-79,409
2018	$198,543	$123,041	$503,273	$75,502
2018	$282,169	$205,178	$523,603	$76,991

MORNING STAR PRAYER CENTER