The First United Methodist Church Foundation of Laurens (EIN 570865121) - 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

1987

Legal Domicile

Principal Officer

Smith Patterson

Phone

8649847696

Tax Period

2025-01-01 to 2025-12-31

The First United Methodist Church Foundation of Laurens, founded in 1987, is a micro nonprofit that reported $60K in total revenue in fiscal year 2025. Revenue fell 43% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $35K, a strong 59% operating margin.

Mission

(1) To receive, hold, manage, and invest funds for the benefit of the First United Methodist Church of Laurens (2) To manage a church endowment fund which provides financial help for the poor, sick, or needy residents of Laurens County, SC.

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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 $10,010

Program Service Revenue $0

Investment Income $49,564

Other Revenue $0

TOTAL REVENUE $59,574

Expense Breakdown

Grants Paid $6,080

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $12,580

Other Expenses $18,152

TOTAL EXPENSES $24,232

Year-over-Year Comparison

	2025	2024	Change
Revenue	$59,574	$105,343	-0.4%
Expenses	$24,232	$19,180	+0.3%
Net Income	$35,342	$86,163	-0.6%

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
Smith Patterson	Chairman	N/A	Officer Director	$0	$0	$0
Sam Howell	Treasurer	N/A	Officer Director	$0	$0	$0
Dianne Sutton	Director	N/A	Director	$0	$0	$0
Teresa Crabtree	Director	N/A	Director	$0	$0	$0
Randy Hillmann	Director	N/A	Director	$0	$0	$0
Allen Prince	Director	N/A	Director	$0	$0	$0
Jim Moore	Director	N/A	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
2025	$59,574	$24,232	$1,222,144	$35,342
2024	No data	No data	No data	No data
2023	$33,804	$62,354	$925,193	$-28,550
2022	$6,869	$16,324	$844,955	$-9,455
2021	$84,057	$31,306	$985,481	$52,751
2020	$37,216	$13,424	$890,345	$23,792

The First United Methodist Church Foundation of Laurens