CHRISTIAN BOARD OF PUBLICATION (EIN 430653279) - 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

1911

Legal Domicile

Principal Officer

BRAD LYONS

Phone

3142318500

Tax Period

2024-01-01 to 2024-12-31

CHRISTIAN BOARD OF PUBLICATION, founded in 1911, is a small nonprofit that reported $491K in total revenue in fiscal year 2024. Revenue fell 66% from the prior year — a significant decline worth monitoring. Net assets of $1.2M represent 29 months of operating reserves.

Mission

TO DEVELOP AND PUBLISH BOOKS AND OTHER RESOURCES FOR SEMINARIES, CONGREGATIONAL LEADERS, AND OTHERS IN CHURCHES AND CHURCH SCHOOLS.

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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 $50,449

Program Service Revenue $0

Investment Income $58,849

Other Revenue $381,700

TOTAL REVENUE $490,998

Expense Breakdown

Grants Paid $0

Salaries & Benefits $318,949

Fundraising Expenses $0

Program Expenses $379,520

Other Expenses $196,125

TOTAL EXPENSES $515,074

Year-over-Year Comparison

	2024	2023	Change
Revenue	$490,998	$1,455,749	-0.7%
Expenses	$515,074	$277,038	+0.9%
Net Income	$-24,076	$1,178,711	-1.0%

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

$103,024

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BOB WILLIAMS	DIRECTOR	1.00	Director	$0	$0	$0
GARY KIDWELL	DIRECTOR	1.00	Director	$0	$0	$0
LARRY J MORRIS III	DIRECTOR	1.00	Director	$0	$0	$0
LEE HULL MOSES	DIRECTOR	1.00	Director	$0	$0	$0
TERESA HORD OWENS	DIRECTOR	1.00	Director	$0	$0	$0
TED WAGGONER	DIRECTOR	1.00	Director	$0	$0	$0
LARA BLACKWOOD PICKREL	CHAIR	1.00	Officer Director	$0	$0	$0
JULIE BURCH	VICE CHAIR	1.00	Officer Director	$0	$0	$0
DELESSLYN KENNEBREW	SECRETARY	1.00	Officer Director	$0	$0	$0
BRADLEY LYONS	PRESIDENT	40.00	Officer	$97,950	$5,074	$103,024

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	$490,998	$515,074	$1,667,562	$-24,076
2023	$1,455,749	$277,038	$1,606,849	$1,178,711
2022	$90,177	$364,278	$446,597	$-274,101
2021	$555,498	$653,163	$593,627	$-97,665
2020	$917,774	$786,725	$707,269	$131,049
2019	$721,136	$888,916	$447,413	$-167,780
2018	$544,663	$733,182	$585,153	$-188,519

CHRISTIAN BOARD OF PUBLICATION