BIBLICAL COUNSELING FOUNDATION (EIN 510223186) - 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

1992

Legal Domicile

Tax Period

2024-01-01 to 2024-12-31

BIBLICAL COUNSELING FOUNDATION, founded in 1992, is a small nonprofit that reported $272K in total revenue in fiscal year 2024. Expenses of $305K exceeded revenue, resulting in a 12% operating deficit.

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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 $166,158

Program Service Revenue $13,752

Investment Income $24,652

Other Revenue $67,204

TOTAL REVENUE $271,766

Expense Breakdown

Grants Paid $0

Salaries & Benefits $217,454

Fundraising Expenses $0

Program Expenses $259,358

Other Expenses $87,788

TOTAL EXPENSES $305,242

Year-over-Year Comparison

	2024	2023	Change
Revenue	$271,766	$283,407	0.0%
Expenses	$305,242	$316,281	0.0%
Net Income	$-33,476	$-32,874	+0.0%

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

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

Total Directors

$57,866

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STUART SMITH	DIRECTOR	40.00	Director	$57,866	$0	$57,866
SPENCER SMITH	DIRECTOR	0.00	Director	$0	$0	$0
JOSEPH DYER	DIRECTOR	0.00	Director	$0	$0	$0
JOSEPH GEARO	DIRECTOR	0.00	Director	$0	$0	$0
GARY HAYS	DIRECTOR	0.00	Director	$0	$0	$0
REVEREND RON LEE	DIRECTOR	0.00	Director	$0	$0	$0
GERALD NYGREN	DIRETOR	0.00	Director	$0	$0	$0
LEE WEEDER	DIRECTOR	0.00	Director	$0	$0	$0
STEVEN SMITH	PRESIDENTTREASURER	0.00	Officer	$0	$0	$0
SHASHI SMITH	VICE PRESIDENT	0.00	Officer	$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	$271,766	$305,242	$788,573	$-33,476
2023	$283,407	$316,281	$879,863	$-32,874
2022	$418,472	$318,814	$908,538	$99,658
2021	$284,376	$293,647	$813,806	$-9,271
2020	$251,246	$302,911	$829,758	$-51,665
2019	$322,716	$307,362	$914,788	$15,354
2018	$251,724	$302,432	$881,741	$-50,708

BIBLICAL COUNSELING FOUNDATION