NORTH CENTRAL PRESBYTERY OF THE CUMBERLAND PRESBYTERIAN CHURCH (EIN 371350775) - 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

1999

Legal Domicile

Principal Officer

Debra L Shanks

Phone

2179322995

Tax Period

2025-01-01 to 2025-12-31

NORTH CENTRAL PRESBYTERY OF THE CUMBERLAND PRESBYTERIAN CHURCH, founded in 1999, is a micro nonprofit in the Religion sector that reported $90K in total revenue in fiscal year 2025. Expenses of $85K left a modest 5% surplus.

Mission

An association of Cumberland Presbyterian Churches in Iowa, Indiana, Illinois, and Michigan, working through a unified budget to sponsor church camps, retreats, and mission projects, and to provide support to churches and pastors in the Presbytery.

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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 (2025)

Revenue Breakdown

Contributions & Grants $66,667

Program Service Revenue $0

Investment Income $23,323

Other Revenue $0

TOTAL REVENUE $89,990

Expense Breakdown

Grants Paid $0

Salaries & Benefits $8,600

Fundraising Expenses $0

Program Expenses $85,261

Other Expenses $76,240

TOTAL EXPENSES $85,261

Year-over-Year Comparison

	2025	2024	Change
Revenue	$89,990	$87,776	+0.0%
Expenses	$85,261	$79,861	+0.1%
Net Income	$4,729	$7,915	-0.4%

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

$8,600

Total Directors

$5,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Debra Shanks	Treasurer, Member of Board of Finance and Trustees	25	Officer Director	$5,500	$0	$5,500
Ralph Blevins	Stated Clerk	5	Officer	$2,500	$0	$2,500
Kim Wheeler	Recording Clerk	0.2	Officer	$600	$0	$600
Dena Gard	Chair - Board of Finance and Trustees	0.1	Director	$0	$0	$0
Scott Price	Member - Board of Finance and Trustees	0.1	Director	$0	$0	$0
Norma Calvert	Member - Board of Finance and Trustees	0.1	Director	$0	$0	$0
Brooke Trail	Member - Board of Finance and Trustees	0.1	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
2025	$89,990	$85,261	$490,205	$4,729
2024	$87,776	$79,861	$485,476	$7,915
2023	$104,037	$98,150	$477,561	$5,887
2022	$68,712	$65,170	$471,674	$3,542
2021	$294,210	$61,793	$468,132	$232,417
2020	$73,446	$49,593	$235,715	$23,853

NORTH CENTRAL PRESBYTERY OF THE CUMBERLAND PRESBYTERIAN CHURCH