Biblical Recorder Inc

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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

1939

Legal Domicile

Phone

9198472128

Tax Period

2023-01-01 to 2023-12-31

Biblical Recorder Inc, founded in 1939, is a small nonprofit that reported $418K in total revenue in fiscal year 2023. The organization ran a surplus of $91K, a strong 22% operating margin.

Mission

News journal of the Baptist State Convention.

Program Service Accomplishments

Program 1

Expenses: $227,514

To publish the journal of the Baptist State Convention of North Carolina furthering education and promotion of Baptist causes and viewpoints.

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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 $12,730

Program Service Revenue $378,526

Investment Income $7,365

Other Revenue $19,763

TOTAL REVENUE $418,384

Expense Breakdown

Grants Paid $0

Salaries & Benefits $8,567

Fundraising Expenses $14,341

Program Expenses $227,514

Other Expenses $319,126

TOTAL EXPENSES $327,693

Year-over-Year Comparison

	2023	2022	Change
Revenue	$418,384	$415,702	+0.0%
Expenses	$327,693	$409,190	-0.2%
Net Income	$90,691	$6,512	+12.9%

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

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	Role	Reportable Comp	Other Comp	Total
Jerry Pratt	Director	Director	$0	$0	$0
Karen Kershner	Director	Director	$0	$0	$0
David Herman	Secretary	Officer Director	$0	$0	$0
Jerry Parsons	Director	Director	$0	$0	$0
Alison McKinney	Bus. Manager	Director	$0	$0	$0
Meredith Cook	Director	Director	$0	$0	$0
John McIntyre	Director	Director	$0	$0	$0
Heath Faircloth	Director	Director	$0	$0	$0
Benjamin Heise	Director	Director	$0	$0	$0
Eric Simmons	Director	Director	$0	$0	$0
Jonas Perez	Director	Director	$0	$0	$0
Aaron Smith	Director	Director	$0	$0	$0
Jessie Bright	Director	Director	$0	$0	$0
Lance Cole	Director	Director	$0	$0	$0
Nathaniel Williams	Director	Director	$0	$0	$0
Devin Goins	Chair	Officer Director	$0	$0	$0
Marc Reynolds	Vice Chair	Officer Director	$0	$0	$0
Paul Toby Neal	Director	Director	$0	$0	$0
Christopher Clark	Treasurer	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	$418,384	$327,693	$332,308	$90,691
2022	$415,702	$409,190	$279,428	$6,512
2021	$435,897	$505,198	$242,836	$-69,301
2020	$541,376	$547,736	$302,760	$-6,360
2019	$614,835	$664,963	$328,484	$-50,128
2018	$701,737	$726,789	$406,485	$-25,052