PRACTICAL SHEPHERDING INC (EIN 461070095) - 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

2012

Legal Domicile

Principal Officer

JAMES BRIAN CROFT

Phone

4053655987

Tax Period

2024-01-01 to 2024-12-31

PRACTICAL SHEPHERDING INC, founded in 2012, is a small nonprofit in the Religion sector that reported $720K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Expenses of $1.0M exceeded revenue, resulting in a 41% operating deficit.

Mission

TO TRAIN & EQUIP PASTORS WORLDWIDE WITH PRACTICAL MINISTRY RESOURCES

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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 $679,464

Program Service Revenue $0

Investment Income $6,114

Other Revenue $34,296

TOTAL REVENUE $719,874

Expense Breakdown

Grants Paid $0

Salaries & Benefits $649,116

Fundraising Expenses $472

Program Expenses $517,720

Other Expenses $366,093

TOTAL EXPENSES $1,015,209

Year-over-Year Comparison

	2024	2023	Change
Revenue	$719,874	$766,154	-0.1%
Expenses	$1,015,209	$516,267	+1.0%
Net Income	$-295,335	$249,887	-2.2%

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

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

$202,975

Total Directors

$202,975

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES DAVID SAVASTIO	PRESIDENT	2.00	Officer Director	$0	$0	$0
JAMES CARROLL	SECRETARY	2.00	Officer Director	$0	$0	$0
TAJ EATON	MEMBER	1.00	Director	$0	$0	$0
JAY ROY	TREASURER	2.00	Officer Director	$0	$0	$0
MATTHEW SPANDLER-DAVISON	VICE PRESIDENT	2.00	Officer Director	$67,083	$0	$67,083
DAVID PAGE	MEMBER	1.00	Director	$0	$0	$0
JAMES BRIAN CROFT	FOUNDER/EXEC DIRECTO	40.00	Officer Director	$114,223	$21,669	$135,892
MELISSA MARTIN	MEMBER	1.00	Director	$0	$0	$0
AL PINO	MEMBER	10.00	Director	$0	$0	$0
SANDRA CARWILE	MEMBER	1.00	Director	$0	$0	$0
ERIC WIGGINS	MEMBER	1.00	Director	$0	$0	$0
JONATHAN GINN	MEMBER	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
2024	$719,874	$1,015,209	$59,831	$-295,335
2023	$766,154	$516,267	$353,798	$249,887
2022	$406,990	$480,517	$108,545	$-73,527
2021	$396,059	$318,049	$172,642	$78,010
2020	$218,149	$161,077	$96,303	$57,072

PRACTICAL SHEPHERDING INC