Christian Law Association

EIN: 341245065 501(c)(3)

Mason, OH

Total Revenue
$3,367,445
Total Expenses
$3,273,287
Total Assets
$127,433
Net Assets
$-534,492
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1977
Legal Domicile
OH
Principal Officer
Glorianne Gibbs
Phone
8882521969
Tax Period
2024-01-01 to 2024-12-31

Christian Law Association, founded in 1977, is a community nonprofit that reported $3.4M in total revenue in fiscal year 2024.

Mission

The promulgation and dissemination of the gospel of Jesus Christ. The providing of assistance, information and encouragement to existing Christian schools and churches as well as encouragement and assistance in the formation of new Christian schools and churches. The providing of information and assistance that is biblical in philosophy concerning issues of constitutional liberty and religious freedom. The dissemination of informative material concerning issues which affect constitutional liberty and religious freedom. Several thousand people benefit.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $3,366,528
Program Service Revenue $0
Investment Income $0
Other Revenue $917
TOTAL REVENUE $3,367,445

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $25,587
Program Expenses $3,240,215
Other Expenses $3,273,287
TOTAL EXPENSES $3,273,287

Year-over-Year Comparison

2024 2023 Change
Revenue $3,367,445 $3,268,095 +0.0%
Expenses $3,273,287 $3,261,032 +0.0%
Net Income $94,158 $7,063 +12.3%
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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Governance

Voting Members
9
Independent Members
7
Employees
N/A
Volunteers
61

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
3
$0
Total Directors
9
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Richard Wallace Trustee 1.00
Director
$0 $0 $0
Paul Chappell Trustee 1.00
Director
$0 $0 $0
John Reynolds Trustee 1.00
Director
$0 $0 $0
Glorianne Gibbs Secretary 2.00
Officer Director
$0 $0 $0
David Gibbs Jr President 12.00
Officer Director
$0 $0 $0
Sharon Giddings Trustee 15.00
Director
$0 $0 $0
Johnny F Pope Trustee 1.00
Director
$0 $0 $0
Thomas Crichton Trustee 1.00
Director
$0 $0 $0
Michael Adams Treasurer 15.00
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
2024 $3,367,445 $3,273,287 $127,433 $94,158
2023 $3,268,095 $3,261,032 $122,902 $7,063
2022 $3,037,205 $3,045,798 $96,129 $-8,593
2021 $2,937,777 $3,282,143 $71,651 $-344,366
2020 $2,913,440 $2,813,988 $706,845 $99,452
2019 $2,691,437 $2,648,858 $637,121 $42,579
2018 $2,565,831 $2,590,264 $621,106 $-24,433
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