MESSENGER COLLEGE (EIN 431633187) - 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

1987

Legal Domicile

Principal Officer

ANGELA HEPPNER

Phone

8175545950

Tax Period

2024-07-01 to 2025-06-30

MESSENGER COLLEGE, founded in 1987, is a small nonprofit in the Education sector that reported $575K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $770K exceeded revenue, resulting in a 34% operating deficit.

Mission

DEGREES IN CHRISTIAN MINISTRY - PASTORAL MINISTRY, CHRISTIAN MINISTRY - INTERCULTURAL MINISTRY, AND COUNSELING.

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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 $168,604

Program Service Revenue $393,292

Investment Income $8,729

Other Revenue $4,030

TOTAL REVENUE $574,655

Expense Breakdown

Grants Paid $60,215

Salaries & Benefits $372,976

Fundraising Expenses $1,427

Program Expenses $460,317

Other Expenses $336,525

TOTAL EXPENSES $769,716

Year-over-Year Comparison

	2024	2023	Change
Revenue	$574,655	$751,330	-0.2%
Expenses	$769,716	$749,994	+0.0%
Net Income	$-195,061	$1,336	-147.0%

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

$105,251

Total Directors

$36,972

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANGELA HEPPNER	VP BUSINESS	40.00	Officer	$47,731	$20,548	$68,279
JAMES RAYBURN	PRESIDENT	40.00	Officer Director	$6,972	$30,000	$36,972
CHAD BOWMAN	DIRECTOR	1.00	Director	$0	$0	$0
CALEB COLEMAN	DIRECTOR	N/A	Director	$0	$0	$0
DAN COLEMAN	DIRECTOR	1.00	Director	$0	$0	$0
ANDY HUNT	DIRECTOR	1.00	Director	$0	$0	$0
VIRGIL KINCAID	CHAIRMAN	3.00	Officer Director	$0	$0	$0
WADE KINNIN	DIRECTOR	1.00	Director	$0	$0	$0
RANDY LAWRENCE	DIRECTOR	1.00	Director	$0	$0	$0
KELLY LINEBERRY	SECRETARY	2.00	Officer Director	$0	$0	$0
MATTHEW MOORHEAD	DIRECTOR	1.00	Director	$0	$0	$0
JOSH PENNINGTON	DIRECTOR	1.00	Director	$0	$0	$0
MARK ROBERTS	DIRECTOR	1.00	Director	$0	$0	$0
TERESA ROBERTS	DIRECTOR	1.00	Director	$0	$0	$0
DOUGLAS WHEELER	DIRECTOR	1.00	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
2025	$574,655	$769,716	$2,574,106	$-195,061
2024	$751,330	$749,994	$2,769,236	$1,336
2023	$692,441	$737,726	$2,779,904	$-45,285
2022	$689,505	$725,209	$2,810,556	$-35,704
2021	$1,019,482	$931,024	$3,337,243	$88,458
2020	$868,022	$800,002	$3,302,762	$68,020
2019	$1,376,365	$1,257,051	$3,235,683	$119,314
2018	$863,799	$845,182	$2,657,644	$18,617

MESSENGER COLLEGE