The Baptist Courier

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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

8642328736

Tax Period

2023-01-01 to 2023-12-31

The Baptist Courier, founded in 1939, is a small nonprofit in the Religion sector that reported $746K in total revenue in fiscal year 2023. Revenue fell 20% from the prior year — a significant decline worth monitoring. Expenses of $1.0M exceeded revenue, resulting in a 36% operating deficit.

Mission

Provide a vital link to the work of Southern Baptists who labor in His Name, encouraging all to be doers just hearers of the Word by equipping South Carolina Baptists with knowledge of denominational news & events occurring across the state, nation, & world.

Program Service Accomplishments

Program 1

Expenses: $719,453 Revenue: $277,965

The Courier publishes news and features about the ministries of the South Carolina Baptist Convention and the Southern Baptist Convention. The Courier reaches the homes of approximately 20,000...

The Courier publishes news and features about the ministries of the South Carolina Baptist Convention and the Southern Baptist Convention. The Courier reaches the homes of approximately 20,000 Baptists in South Carolina in its print edition and approximately 30,000 online readers each month through the website.

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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 $166,023

Program Service Revenue $414,504

Investment Income $161,879

Other Revenue $3,134

TOTAL REVENUE $745,540

Expense Breakdown

Grants Paid $0

Salaries & Benefits $564,999

Fundraising Expenses $0

Program Expenses $719,453

Other Expenses $451,660

TOTAL EXPENSES $1,016,659

Year-over-Year Comparison

	2023	2022	Change
Revenue	$745,540	$933,424	-0.2%
Expenses	$1,016,659	$940,349	+0.1%
Net Income	$-271,119	$-6,925	+38.2%

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

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

$285,356

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
N/A	Board Vice-Chariman	0.5	Officer Director	$0	$0	$0
N/A	Secretary	0.5	Officer Director	$0	$0	$0
N/A	Board Chairman	0.5	Officer Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Trustee	0.5	Director	$0	$0	$0
N/A	Editor & President	40.0	Officer	$87,543	$68,258	$155,801
N/A	Chief Financial Officer	40.0	Officer	$72,311	$26,193	$98,504
N/A	Editor & President (Part Year)	40.0	Officer	$14,425	$16,626	$31,051

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	$745,540	$1,016,659	$4,913,741	$-271,119
2022	$933,424	$940,349	$4,653,847	$-6,925
2021	$1,218,998	$895,467	$5,809,338	$323,531
2020	$1,054,876	$862,145	$5,479,088	$192,731
2019	$1,009,298	$879,868	$5,071,624	$129,430