SOCIETY OF CHRISTIAN PHILOSOPHERS

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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

1978

Legal Domicile

Principal Officer

TERENCE CUNEO

Phone

6165266417

Tax Period

2023-01-01 to 2023-12-31

SOCIETY OF CHRISTIAN PHILOSOPHERS, founded in 1978, is a micro nonprofit that reported $66K in total revenue in fiscal year 2023. Revenue fell 50% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $30K, a strong 46% operating margin.

Mission

TO PROMOTE FELLOWSHIP AMONG CHRISTIAN PHILOSOPHERS AND TO STIMULATE STUDY AND DISCUSSION OF ISSUES WHICH ARISE FROM THEIR CHRISTIAN AND PHILOSOPHICAL COMMITMENTS.

Program Service Accomplishments

Program 1

Expenses: $2,138

PROVIDING STUDENT EDUCATION SUPPORT VIA A SCHOLARSHIP TO GRADUATE LEVEL STUDENTS AND INSTITUTIONS.

Program 2

Expenses: $23,511 Revenue: $17,975

WORLDWIDE CONFERENCES AND LECTURES: SUPPORTING CONFERENCES THAT ENHANCE AND PROMOTE THE ORGANIZATIONAL MISSION.

Program 3

Expenses: $4,029

OPERATES A SCHOLARLY JOURNAL CALLED "FAITH AND PHILOSPHY" THAT PUBLISHES HIGH QUALITY PEER REVIEWED RESEARCH IN PHILOSOPHY OF RELIGION, PHILOSOPHICAL THEOLOGY AND ANALYTICAL THEORY WHICH IS PROVIDED...

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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 (2023)

Revenue Breakdown

Contributions & Grants $40,714

Program Service Revenue $17,975

Investment Income $7,603

Other Revenue $0

TOTAL REVENUE $66,292

Expense Breakdown

Grants Paid $2,138

Salaries & Benefits $7,000

Fundraising Expenses $0

Program Expenses $29,678

Other Expenses $26,763

TOTAL EXPENSES $35,901

Year-over-Year Comparison

	2023	2022	Change
Revenue	$66,292	$132,473	-0.5%
Expenses	$35,901	$47,120	-0.2%
Net Income	$30,391	$85,353	-0.6%

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

$7,000

Total Directors

$2,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TIMOTHY O'CONNOR	PRESIDENT	4.00	Officer Director	$0	$0	$0
JOSHUA THUROW	EXECUTIVE DI	8.00	Officer	$5,000	$0	$5,000
CALEB COHOE	TREASURER &S	6.00	Officer Director	$2,000	$0	$2,000
ROBERT GARCIA	MEMBER	3.00	Director	$0	$0	$0
DOLORES MORRIS	MEMBER	3.00	Director	$0	$0	$0
CLAIRE PETERSON	MEMBER	3.00	Director	$0	$0	$0
SAMEER YADAV	MEMBER	3.00	Director	$0	$0	$0
REBECCA CHAN	MEMBER	3.00	Director	$0	$0	$0
PHILIP SWENSON	MEMBER	3.00	Director	$0	$0	$0
BRANDON WARMKE	MEMBER	3.00	Director	$0	$0	$0
ADAM GREEN	MEMBER	3.00	Director	$0	$0	$0
LIZ JACKSON	MEMBER	3.00	Director	$0	$0	$0
ANNE JEFFREY	MEMBER	3.00	Director	$0	$0	$0
KEVIN VALLIER	MEMBER	3.00	Director	$0	$0	$0
THOMAS D SENOR	MEMBER EX OF	10.00	Director	$0	$0	$0
LAURA BUCHAK	OMBUDSPERSON	4.00	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	$66,292	$35,901	$539,784	$30,391
2022	$132,473	$47,120	$457,389	$85,353
2021	$309,701	$223,600	$392,671	$86,101
2020	$244,988	$217,633	$263,752	$27,355
2018	$295,082	$302,711	$191,415	$-7,629