SOUTHERN MARYLAND CHRISTIAN ACADEMY INC (EIN 521405200) - 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

1985

Legal Domicile

Principal Officer

COLLEEN GAINES

Phone

3018702550

Tax Period

2023-08-01 to 2024-07-31

SOUTHERN MARYLAND CHRISTIAN ACADEMY INC, founded in 1985, is a community nonprofit in the Education sector that reported $4.7M in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $4.0M left a modest 13% surplus.

Mission

PRIVATE SCHOOL

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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 $0

Program Service Revenue $4,078,622

Investment Income $17,278

Other Revenue $568,516

TOTAL REVENUE $4,664,416

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,794,346

Fundraising Expenses $0

Program Expenses $3,689,473

Other Expenses $1,248,164

TOTAL EXPENSES $4,042,510

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,664,416	$3,870,425	+0.2%
Expenses	$4,042,510	$3,680,285	+0.1%
Net Income	$621,906	$190,140	+2.3%

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

114

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATTHEW GAINES	DIRECTOR	N/A	Director	$0	$0	$0
COLLEEN GAINES	PRESIDENT	N/A	Officer	$0	$0	$0
DEBORA GIBSON	SECRETARY	N/A	Officer	$0	$0	$0
ROY GIBSON	TREASURER	N/A	Officer	$0	$0	$0
MARVIN E HARRIS	VICE PRESIDE	N/A	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	$4,664,416	$4,042,510	$4,032,848	$621,906
2023	$3,870,425	$3,680,285	$3,540,374	$190,140
2022	$3,239,067	$3,408,354	$3,435,120	$-169,287
2021	$2,315,940	$2,680,953	$3,741,466	$-365,013
2020	$2,813,102	$3,304,880	$3,783,752	$-491,778
2019	$3,377,705	$3,259,853	$3,941,435	$117,852
2018	$3,291,080	$3,310,555	$3,918,933	$-19,475

SOUTHERN MARYLAND CHRISTIAN ACADEMY INC