Salem Christian School

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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

Legal Domicile

Principal Officer

Norman T Brooking

Phone

8045566070

Tax Period

2025-02-01 to 2026-01-31

Salem Christian School is a small nonprofit in the Education sector that reported $725K in total revenue in fiscal year 2025. Revenue decreased 9% compared to the prior year.

Mission

Salem Christian School equips students to make a positive, life-long impact in the world by providing an exceptional education in a Christ-centered environment

Program Service Accomplishments

Program 1

Expenses: $744,316 Revenue: $725,456

Education

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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 (2025)

Revenue Breakdown

Contributions & Grants $108,116

Program Service Revenue $606,223

Investment Income $58

Other Revenue $11,060

TOTAL REVENUE $725,457

Expense Breakdown

Grants Paid $0

Salaries & Benefits $569,122

Fundraising Expenses $0

Program Expenses $744,316

Other Expenses $175,194

TOTAL EXPENSES $744,316

Year-over-Year Comparison

	2025	2024	Change
Revenue	$725,457	$799,591	-0.1%
Expenses	$744,316	$792,178	-0.1%
Net Income	$-18,859	$7,413	-3.5%

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

N/A

Independent Members

N/A

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

$36,073

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NORMAN T BROOKING	Board Member Admin	40.00	Director	$36,073	$0	$36,073
WILLIAM ROONEY	Board Member	0.00	Director	$0	$0	$0
REGAN DAVIDSON	Board Member	0.00	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
2026	$725,457	$744,316	$385,277	$-18,859
2025	$799,591	$792,178	$414,093	$7,413
2024	$571,802	$776,940	$414,284	$-205,138
2023	$865,593	$771,160	$648,151	$94,433
2022	$841,018	$654,226	$617,756	$186,792
2021	$633,945	$567,572	$563,352	$66,373