FIRST PRIORITY GREATER NASHVILLE

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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

2010

Legal Domicile

Principal Officer

DAN MACIUK

Tax Period

2023-01-01 to 2023-12-31

FIRST PRIORITY GREATER NASHVILLE, founded in 2010, is a small nonprofit in the Youth Development sector that reported $202K in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year.

Mission

THE ORGANIZATION IS A CHRISTIAN YOUTH MINISTRY WITH THE PRIMARY PURPOSE TO SUPPORT STUDENT-INITIATED, STUDENT-LED CHRISTIAN CLUBS ON MIDDLE AND HIGH SCHOOL CAMPUSES.

Program Service Accomplishments

Program 1

Expenses: $197,208

THE ORGANIZATION ACHIEVES ITS EXEMPT PURPOSE THROUGH TRAINING MIDDLE AND HIGH STUDENTS FROM 150 CHURCHES LOCALLY HOW TO SHARE THEIR CHRISTIAN FAITH ON PUBLIC SCHOOL CAMPUSES EACH WEEK THROUGH...

THE ORGANIZATION ACHIEVES ITS EXEMPT PURPOSE THROUGH TRAINING MIDDLE AND HIGH STUDENTS FROM 150 CHURCHES LOCALLY HOW TO SHARE THEIR CHRISTIAN FAITH ON PUBLIC SCHOOL CAMPUSES EACH WEEK THROUGH NON-CURRICULUM CLUBS. THESE CLUBS MINISTER TO OVER 5,000 STUDENTS EACH SCHOOL YEAR.

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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 $201,874

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $201,874

Expense Breakdown

Grants Paid $0

Salaries & Benefits $121,124

Fundraising Expenses $0

Program Expenses $197,208

Other Expenses $76,084

TOTAL EXPENSES $197,208

Year-over-Year Comparison

	2023	2022	Change
Revenue	$201,874	$218,024	-0.1%
Expenses	$197,208	$217,979	-0.1%
Net Income	$4,666	$45	+102.7%

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

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

$51,966

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE CHERRICO	EXECUTIVE DIRECTOR	40.00	Key Emp	$39,500	$12,466	$51,966
SETH NORRIS	DIRECTOR	1.00	Director	$0	$0	$0
JERRY MEADOWS	DIRECTOR	1.00	Director	$0	$0	$0
DEBBIE LOCURTO	DIRECTOR	1.00	Director	$0	$0	$0
ALLISON BUSSELL	TREASURER	2.00	Officer Director	$0	$0	$0
DAN MACIUK	PRESIDENT	2.00	Officer Director	$0	$0	$0
JEREMY CARLSON	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
LASANDRA WALL	SECRETARY	2.00	Officer 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
2023	$201,874	$197,208	$46,509	$4,666
2022	$218,024	$217,979	$41,843	$45