LINCOLN CHRISTIAN UNIVERSITY (EIN 370711798) - 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

1944

Legal Domicile

Principal Officer

SILAS MCCORMICK

Phone

2177323168

Tax Period

2024-06-01 to 2025-05-31

LINCOLN CHRISTIAN UNIVERSITY, founded in 1944, is a small nonprofit in the Education sector that reported $788K in total revenue in fiscal year 2024. Revenue fell 63% from the prior year — a significant decline worth monitoring. Expenses of $5.8M exceeded revenue, resulting in a 633% operating deficit.

Mission

TO EDUCATE, EQUIP, AND ENCOURAGE CHURCHES AND THOSE WHO LEAD THEM.

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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 (2024)

Revenue Breakdown

Contributions & Grants $425,845

Program Service Revenue $270,016

Investment Income $92,584

Other Revenue $0

TOTAL REVENUE $788,445

Expense Breakdown

Grants Paid $5,244,194

Salaries & Benefits $164,597

Fundraising Expenses $0

Program Expenses $5,629,322

Other Expenses $368,360

TOTAL EXPENSES $5,777,151

Year-over-Year Comparison

	2024	2023	Change
Revenue	$788,445	$2,120,965	-0.6%
Expenses	$5,777,151	$4,413,031	+0.3%
Net Income	$-4,988,706	$-2,292,066	+1.2%

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

$90,625

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRETT ANDERSON	TRUSTEE	1.00	Director	$0	$0	$0
JENNIFER ARMSTRONG	TRUSTEE	1.00	Director	$0	$0	$0
DARRYL BOLEN	TRUSTEE	1.00	Director	$0	$0	$0
DR KAREN DIEFENDORF	VICE CHAIR	1.00	Officer Director	$0	$0	$0
WARREN KNOLES	SECRETARY	1.00	Officer Director	$0	$0	$0
ROGER CLARK	TRUSTEE	1.00	Director	$0	$0	$0
DR SILAS MCCORMICK	PRESIDENT	40.00	Officer	$90,625	$0	$90,625

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
2025	$788,445	$5,777,151	$6,852,160	$-4,988,706
2024	$2,120,965	$4,413,031	$12,797,073	$-2,292,066
2023	$800,941	$5,144,101	$18,153,001	$-4,343,160
2022	$11,063,987	$11,549,815	$26,403,234	$-485,828
2021	$11,835,364	$10,786,456	$25,402,517	$1,048,908
2020	$10,602,894	$11,174,944	$25,178,159	$-572,050
2019	$11,886,235	$11,834,828	$25,493,516	$51,407
2018	$11,466,032	$12,069,032	$26,274,671	$-603,000

LINCOLN CHRISTIAN UNIVERSITY