THE JAMES FOUNDATION CHARITABLE TRUST (EIN 521942965) - 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

1995

Legal Domicile

Principal Officer

EMANUEL J KALLINA II

Phone

4103772170

Tax Period

2023-01-01 to 2023-12-31

THE JAMES FOUNDATION CHARITABLE TRUST, founded in 1995, is a small nonprofit in the Human Services sector that reported $115K in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $38K, a strong 33% operating margin.

Mission

SUPPORT, PROMOTE, OR PERFORM EDUCATIONAL AND CHARITABLE OBJECTIVES, INCLUDING BUT NOT LIMITED TO CHRISTIAN EVANGELISM, EDIFICATION, AND STEWARDSHIP.

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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 $115,330

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $115,330

Expense Breakdown

Grants Paid $59,030

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $76,454

Other Expenses $18,390

TOTAL EXPENSES $77,420

Year-over-Year Comparison

	2023	2022	Change
Revenue	$115,330	$92,492	+0.2%
Expenses	$77,420	$89,386	-0.1%
Net Income	$37,910	$3,106	+11.2%

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

N/A

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
EMANUEL J KALLINA II	TRUSTEE AND PRESIDENT	1.00	Officer Director	$0	$0	$0
R MATTHEW HAMILTON	TRUSTEE AND VICE PRESIDENT	1.00	Officer 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	$115,330	$77,420	$168,570	$37,910
2022	$92,492	$89,386	$134,406	$3,106
2021	$50,435	$56,824	$127,304	$-6,389
2020	$40,000	$15,688	$129,257	$24,312
2019	$25,000	$29,565	$104,945	$-4,565

THE JAMES FOUNDATION CHARITABLE TRUST