LAKE JAMES CHRISTIAN ASSEMBLY INC (EIN 356001765) - 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

1939

Legal Domicile

Tax Period

2023-10-01 to 2024-09-30

LAKE JAMES CHRISTIAN ASSEMBLY INC, founded in 1939, is a community nonprofit in the Religion sector that reported $1.6M in total revenue in fiscal year 2023. Revenue surged 105% from the prior year, signaling strong growth momentum. The organization ran a surplus of $595K, a strong 37% operating margin.

Mission

PROVIDE SUMMER CAMPS, SCHOOLS, AND RETREATS DEVOTED TO THE RESTORATION OF NEW TESTAMENT CHRISTIANITY

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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 $941,780

Program Service Revenue $684,754

Investment Income $34

Other Revenue $0

TOTAL REVENUE $1,626,568

Expense Breakdown

Grants Paid $0

Salaries & Benefits $459,821

Fundraising Expenses $0

Program Expenses $963,836

Other Expenses $571,725

TOTAL EXPENSES $1,031,546

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,626,568	$794,878	+1.0%
Expenses	$1,031,546	$848,995	+0.2%
Net Income	$595,022	$-54,117	-12.0%

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

N/A

Employees

Volunteers

339

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

$62,898

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATTHEW LOVE	EXECUTIVE DIRECTOR	40.00	Key Emp	$62,898	$0	$62,898
DONNY GOFF	PROGRAM	2.00	Director	$0	$0	$0
JIM PLATNER	ADVANCEMENT	2.00	Director	$0	$0	$0
TONY SMOKE	FINANCE	2.00	Director	$0	$0	$0
AARON SURFACE	BUILDING & GROUNDS	2.00	Director	$0	$0	$0
DAVID FOUST	PROGRAM	2.00	Director	$0	$0	$0
DAVID STEVENSON	BUILDING & GROUNDS	2.00	Director	$0	$0	$0
JORDAN ELDRIDGE	TREASURER	2.00	Officer	$0	$0	$0
SCOTT SALTSMAN	VICE PRESIDENT	2.00	Officer	$0	$0	$0
MARK HAMM	SECRETARY	2.00	Officer	$0	$0	$0
ERIC STEINMAN	PRESIDENT	2.00	Officer	$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	$1,626,568	$1,031,546	$1,835,589	$595,022
2023	$794,878	$848,995	$1,240,567	$-54,117
2022	$853,648	$685,211	$1,294,684	$168,437
2021	$736,861	$580,232	$1,126,247	$156,629
2018	$634,275	$547,671	$945,418	$86,604

LAKE JAMES CHRISTIAN ASSEMBLY INC