UNITED PRESBYTERIAN MINISTRIES OF MD INC (EIN 526064440) - 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

1965

Legal Domicile

Principal Officer

Garland McPherson

Phone

4108370180

Tax Period

2023-01-01 to 2023-12-31

UNITED PRESBYTERIAN MINISTRIES OF MD INC, founded in 1965, is a small nonprofit that reported $171K in total revenue in fiscal year 2023. The organization ran a surplus of $137K, a strong 80% operating margin.

Mission

The corporation was formed to own and operate a non-profit apartment house for the elderly pursuant to Section 202 of the Housing Act of 1959 as amended. All income received is used to pay the operating expenses of the apartment house. All income and expenses are reviewed by HUD.

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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 $105,511

Investment Income $65,222

Other Revenue $0

TOTAL REVENUE $170,733

Expense Breakdown

Grants Paid $10,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $27,221

Other Expenses $23,411

TOTAL EXPENSES $33,411

Year-over-Year Comparison

	2023	2022	Change
Revenue	$170,733	$176,511	0.0%
Expenses	$33,411	$21,162	+0.6%
Net Income	$137,322	$155,349	-0.1%

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
GARLAND MCPHERSON	President	002.00	Officer Director	$0	$0	$0
LOUISA LESLIE	Vice President	001.00	Officer Director	$0	$0	$0
WARREN DUNGEE	Secretary	001.00	Officer Director	$0	$0	$0
BOB REESE	Treasurer	001.00	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	$170,733	$33,411	$21,199,563	$137,322
2022	$176,511	$21,162	$20,076,357	$155,349
2021	$145,569	$30,845	$18,984,468	$114,724
2020	$414,177	$23,887	$18,089,324	$390,290
2019	$515,795	$27,755	$17,285,139	$488,040
2018	$626,752	$34,542	$16,300,397	$592,210

UNITED PRESBYTERIAN MINISTRIES OF MD INC