FIRST PRESBYTERIAN CHURCH PERMANENT ENDOW FUND (EIN 481020892) - 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

1986

Legal Domicile

Principal Officer

MARSHA SWANDER

Phone

3162830504

Tax Period

2023-01-01 to 2023-12-31

FIRST PRESBYTERIAN CHURCH PERMANENT ENDOW FUND, founded in 1986, is a micro nonprofit that reported $31K in total revenue in fiscal year 2023. Revenue fell 39% from the prior year — a significant decline worth monitoring. Expenses of $36K exceeded revenue, resulting in a 17% operating deficit.

Mission

PROVIDE SUPPORT FOR CHURCH

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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 $10,600

Program Service Revenue $0

Investment Income $20,350

Other Revenue $0

TOTAL REVENUE $30,950

Expense Breakdown

Grants Paid $32,259

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $32,259

Other Expenses $3,803

TOTAL EXPENSES $36,062

Year-over-Year Comparison

	2023	2022	Change
Revenue	$30,950	$50,359	-0.4%
Expenses	$36,062	$65,119	-0.4%
Net Income	$-5,112	$-14,760	-0.7%

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

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

$5,011

Total Directors

$5,011

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MELVIN MCANULTY	BOARD	1.00	Director	$0	$0	$0
JOHN HIGGS	SECRETARY	1.00	Officer Director	$0	$0	$0
MARSHA SWANDER	TREASURER	4.00	Officer Director	$0	$0	$5,011
PHIL ANDERSON	BOARD	1.00	Director	$0	$0	$0
RON CHEYNEY	CHAIRMAN	1.00	Officer Director	$0	$0	$0
GREG MCGEHEE	BOARD	1.00	Director	$0	$0	$0
LARRY TRUSSELL	BOARD	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	No data	No data	No data	No data
2023	$30,950	$36,062	$1,486,074	$-5,112
2022	$50,359	$65,119	$1,447,323	$-14,760
2021	$225,570	$21,178	$1,564,850	$204,392
2020	$37,927	$1,851	$1,292,090	$36,076
2019	$33,826	$10,483	$1,203,050	$23,343
2018	$32,691	$15,136	$1,039,257	$17,555

FIRST PRESBYTERIAN CHURCH PERMANENT ENDOW FUND