JONI AND FRIENDS FOUNDATION (EIN 300815226) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2014

Legal Domicile

Principal Officer

CHRISTOPHER SUE

Phone

8187075664

Tax Period

2024-01-01 to 2024-12-31

JONI AND FRIENDS FOUNDATION, founded in 2014, is a community nonprofit in the International Affairs sector that reported $1.4M in total revenue in fiscal year 2024. Revenue fell 45% from the prior year — a significant decline worth monitoring. Expenses of $2.5M exceeded revenue, resulting in a 81% operating deficit.

Mission

TO SUPPORT JONI AND FRIENDS IN ITS MISSION TO SPREAD THE GOSPEL AND EQUIP CHRIST-HONORING CHURCHES.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $20,000

Program Service Revenue $0

Investment Income $726,734

Other Revenue $628,800

TOTAL REVENUE $1,375,534

Expense Breakdown

Grants Paid $2,273,067

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,273,067

Other Expenses $220,214

TOTAL EXPENSES $2,493,281

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,375,534	$2,508,627	-0.5%
Expenses	$2,493,281	$202,412	+11.3%
Net Income	$-1,117,747	$2,306,215	-1.5%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

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

$365,124

Total Directors

$365,124

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTOPHER SUE	CHAIRMAN/CFO/DIRECTOR	4.00	Officer Director	$0	$22,772	$156,460
ARNULFO CUEVA JR	CHAIRMAN/CFO/DIRECTOR (PART YEAR)	10.00	Officer Director	$0	$7,171	$208,664
BOB BROOKS VICE CHAIRMAN	SECRETARY & TREASURER/DIRECTOR	0.50	Officer Director	$0	$0	$0
BERNIE MILLS	DIRECTOR	0.50	Director	$0	$0	$0
EVAN PAN	DIRECTOR	0.50	Director	$0	$0	$0
LORRAINE MARSHALL	DIRECTOR	0.50	Director	$0	$0	$0
PETER COELER	DIRECTOR	0.50	Director	$0	$0	$0
WALTER BURCH IV	DIRECTOR	0.50	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	$1,375,534	$2,493,281	$34,242,766	$-1,117,747
2023	$2,508,627	$202,412	$34,047,834	$2,306,215
2022	$9,914,412	$143,593	$31,822,810	$9,770,819
2021	$12,470,149	$577,489	$16,599,678	$11,892,660
2020	$751,528	$1,452,093	$4,961,318	$-700,565
2019	$1,123,699	$2,267,219	$5,652,973	$-1,143,520
2018	$1,369,880	$1,919,890	$6,171,257	$-550,010

JONI AND FRIENDS FOUNDATION