Living Rock Church (EIN 371326172) - 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

2000

Legal Domicile

Principal Officer

KIM TAYLOR

Phone

3096822433

Tax Period

2020-01-01 to 2020-12-31

Living Rock Church, founded in 2000, is a micro nonprofit in the Religion sector that reported $387K in total revenue in fiscal year 2020. Revenue fell 556% from the prior year — a significant decline worth monitoring.

Mission

RELIGIOUS - PREACH SALVATION AND GUIDE AND HELP THE CONGREGATION

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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 (2020)

Revenue Breakdown

Contributions & Grants $85,086

Program Service Revenue $0

Investment Income $-471,639

Other Revenue $0

TOTAL REVENUE $-386,553

Expense Breakdown

Grants Paid $0

Salaries & Benefits $18,675

Fundraising Expenses $0

Program Expenses $56,965

Other Expenses $71,982

TOTAL EXPENSES $90,657

Year-over-Year Comparison

	2020	2019	Change
Revenue	$-386,553	$84,743	-5.6%
Expenses	$90,657	$111,615	-0.2%
Net Income	$-477,210	$-26,872	+16.8%

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

N/A

Volunteers

N/A

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES TAYLOR	President	40.00	Officer Director	$0	$0	$0
KIM TAYLOR	Secretary	10.00	Officer Director	$0	$0	$0
VANCE JORDAN	Secretary	10.00	Director	$0	$0	$0
DEVEAR LEWIS	Director	10.00	Officer Director	$0	$0	$0
MICHAEL WINTERS	Director	10.00	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
2020	$-386,553	$90,657	$292,129	$-477,210
2019	$84,743	$111,615	$769,339	$-26,872
2018	$72,231	$103,734	$796,211	$-31,503

Living Rock Church