Christian Legal Society (EIN 366101090) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

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

1961

Legal Domicile

Principal Officer

David Nammo

Phone

7036421070

Tax Period

2023-01-01 to 2023-12-31

Christian Legal Society, founded in 1961, is a community nonprofit that reported $2.4M in total revenue in fiscal year 2018. Revenue surged 45% from the prior year, signaling strong growth momentum. The organization ran a surplus of $718K, a strong 30% operating margin.

🔒

Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,647,770

Program Service Revenue $380,106

Investment Income $91,485

Other Revenue $279,910

TOTAL REVENUE $3,399,271

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,332,317

Fundraising Expenses $208,349

Program Expenses $2,332,905

Other Expenses $1,397,186

TOTAL EXPENSES $2,729,503

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,399,271	$2,780,312	+0.2%
Expenses	$2,729,503	$2,223,084	+0.2%
Net Income	$669,768	$557,228	+0.2%

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

Volunteers

300

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

$158,820

Total Directors

$158,820

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Richard Baker	Director	2.00	Director	$0	$0	$0
Charles Oellermann	Past President	5.00	Officer Director	$0	$0	$0
David Nammo	Executive Director & CEO	50.00	Officer Director	$158,820	$0	$158,820
Carl Esbeck	Director	2.00	Director	$0	$0	$0
Jeffrey Fowler	President & Chairman	10.00	Officer Director	$0	$0	$0
Richard Campanelli	Director	2.00	Director	$0	$0	$0
Joshua Grosshans	President-Elect	5.00	Officer Director	$0	$0	$0
Wallace Larson	Director	2.00	Director	$0	$0	$0
Christopher Charles	Treasurer	5.00	Officer Director	$0	$0	$0
John Kea II	Director	2.00	Director	$0	$0	$0
Lina Hughes	Director	2.00	Director	$0	$0	$0
Herbert Grey	Director	2.00	Director	$0	$0	$0
Sylvia Chen	Secretary	5.00	Officer Director	$0	$0	$0
Harold Coleman	Director	2.00	Director	$0	$0	$0
Benjamin Bull	Director	2.00	Director	$0	$0	$0
Monique Miles	Director	2.00	Director	$0	$0	$0
Bruce Sidebotham	Director	2.00	Director	$0	$0	$0
Dean Morse Hyun-Myung Tan	Director	2.00	Director	$0	$0	$0
Lori Young	Director	2.00	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
2024	No data	No data	No data	No data
2023	$3,399,271	$2,729,503	$4,440,468	$669,768
2022	$2,780,312	$2,223,084	$3,651,474	$557,228
2021	$2,829,213	$2,057,470	$3,265,000	$771,743
2020	$1,839,564	$1,696,444	$2,497,475	$143,120
2019	$2,151,276	$2,043,611	$1,721,217	$107,665
2018	$2,380,454	$1,662,700	$1,638,274	$717,754

Christian Legal Society