Live Oak Counseling Center (EIN 570943691) - 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

1991

Legal Domicile

Principal Officer

Nancy H Smith

Phone

8032561033

Tax Period

2025-01-01 to 2025-12-31

Live Oak Counseling Center, founded in 1991, is a small nonprofit in the Mental Health sector that reported $504K in total revenue in fiscal year 2025. Revenue surged 112% from the prior year, signaling strong growth momentum. The organization ran a surplus of $229K, a strong 46% operating margin.

Mission

Provide counseling based on christian principles

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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 $260,065

Program Service Revenue $243,650

Investment Income $0

Other Revenue $0

TOTAL REVENUE $503,715

Expense Breakdown

Grants Paid $0

Salaries & Benefits $240,235

Fundraising Expenses $2,000

Program Expenses $239,009

Other Expenses $34,283

TOTAL EXPENSES $274,518

Year-over-Year Comparison

	2025	2024	Change
Revenue	$503,715	$238,121	+1.1%
Expenses	$274,518	$223,676	+0.2%
Net Income	$229,197	$14,445	+14.9%

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

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

$55,845

Total Directors

$55,845

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Nancy H Smith	Executive director	20.00	Officer Director	$55,845	$0	$55,845
Carolyn Click	Chair	1.00	Officer Director	$0	$0	$0
Ed Black	Director	1.00	Director	$0	$0	$0
David Meadow	Treasurer	1.00	Officer Director	$0	$0	$0
Caroline Kearns	Director	1.00	Director	$0	$0	$0
Audrey Shifflett	Director	1.00	Director	$0	$0	$0
Karin Brockelman	Director	1.00	Director	$0	$0	$0
Perry Crosthwaite	Director	1.00	Director	$0	$0	$0
Jimmy Long	Director	1.00	Director	$0	$0	$0
Jennifer Raley	Director	1.00	Director	$0	$0	$0
Elizabeth Taylor	Director	1.00	Director	$0	$0	$0
Ruth Roberts	Director	1.00	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
2025	$503,715	$274,518	$390,778	$229,197
2024	$238,121	$223,676	$161,581	$14,445
2023	$208,958	$193,501	$149,129	$15,457
2022	$227,554	$194,545	$131,679	$33,009
2021	$214,196	$202,986	$98,670	$11,210

Live Oak Counseling Center