FIRST CONGREGATIONAL UNITED CHURCH CHRIST ENDOWMENT FOUNDATION (EIN 371400257) - 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

2001

Principal Officer

CHRISTOPHER LEMAN

Phone

2178772216

Tax Period

2024-01-01 to 2024-12-31

FIRST CONGREGATIONAL UNITED CHURCH CHRIST ENDOWMENT FOUNDATION, founded in 2001, is a micro nonprofit in the Religion sector that reported $42K in total revenue in fiscal year 2024. Revenue surged 73% from the prior year, signaling strong growth momentum. The organization ran a surplus of $10K, a strong 24% operating margin.

Mission

THE CORPORATION WILL PROMOTE, ENCOURAGE AND FOSTER CHARITABLE PURPOSES OR ACTIVITIES IN DECATUR, ILLINOIS, BY RECEIVING CONTRIBUTIONS AND APPLYING THEM EXCLUSIVELY FOR THE DEVELOPMENT OF PROGRAMS AND OPERATION OF THE FIRST CONGREGATIONAL UNITED CHURCH OF CHRIST.

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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 $8,000

Program Service Revenue $0

Investment Income $34,470

Other Revenue $0

TOTAL REVENUE $42,470

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $32,118

Other Expenses $32,118

TOTAL EXPENSES $32,118

Year-over-Year Comparison

	2024	2023	Change
Revenue	$42,470	$24,502	+0.7%
Expenses	$32,118	$12,000	+1.7%
Net Income	$10,352	$12,502	-0.2%

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

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
ROBERT BUTTS	DIRECTOR	N/A	Director	$0	$0	$0
DON CARTER	DIRECTOR	N/A	Director	$0	$0	$0
SUSAN DALEY	SEC-TREASURE	N/A	Officer Director	$0	$0	$0
CHRISTOPHER LEMAN	PRESIDENT	N/A	Officer Director	$0	$0	$0
MICHAEL LONGSTREET	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
PEGGY RUFF	DIRECTOR	N/A	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	$42,470	$32,118	$666,657	$10,352
2023	$24,502	$12,000	$609,525	$12,502
2022	$32,523	$15,000	$534,644	$17,523
2021	$330,015	$15,000	$638,969	$315,015

FIRST CONGREGATIONAL UNITED CHURCH CHRIST ENDOWMENT FOUNDATION