CITY OF LIGHTS (EIN 571204989) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Principal Officer

JAMIE MASSEY

Phone

6789844112

Tax Period

2025-01-01 to 2025-12-31

CITY OF LIGHTS, founded in 2007, is a small nonprofit in the Religion sector that reported $214K in total revenue in fiscal year 2020. Revenue decreased 17% compared to the prior year. Expenses of $289K exceeded revenue, resulting in a 35% operating deficit.

Mission

CHRISTIAN MINISTRY THROUGH EVANGELISM MENTORING TRAINING ETC RESIDENTIAL RECOVERY PROGRAM FOR RECOVERING ADDICTS AFTERSCHOOL PROGRAM FOR UNDERPRIVELEGED CHILDREN

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $186,147

Program Service Revenue $739,904

Investment Income $0

Other Revenue $71,157

TOTAL REVENUE $997,208

Expense Breakdown

Grants Paid $0

Salaries & Benefits $47,141

Fundraising Expenses $2,311

Program Expenses $757,738

Other Expenses $938,217

TOTAL EXPENSES $985,358

Year-over-Year Comparison

	2025	2024	Change
Revenue	$997,208	$1,233,417	-0.2%
Expenses	$985,358	$1,186,116	-0.2%
Net Income	$11,850	$47,301	-0.7%

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

Total Directors

$28,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMIE MASSEY	EXECUTIVE DIRECTOR	40.00	Director	$28,000	$0	$28,000
ROD TRUSTY	DIRECTOR	1.00	Director	$0	$0	$0
LEZLIE TRUSTY	DIRECTOR	1.00	Director	$0	$0	$0
JOLEI HIGGINS	DIRECTOR	1.00	Director	$0	$0	$0
RANDY HIGGINS	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT DIXON	DIRECTOR	1.00	Director	$0	$0	$0
BECKY DIXON	DIRECTOR	1.00	Director	$0	$0	$0
JOEY ONEIL	DIRECTOR	1.00	Director	$0	$0	$0
JODI ONEIL	DIRECTOR	1.00	Director	$0	$0	$0
JOSEPH DEANGELO	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	$997,208	$985,358	$511,485	$11,850
2024	No data	No data	No data	No data
2023	$1,380,903	$1,330,851	$393,799	$50,052
2022	$899,242	$750,301	$518,450	$148,941
2021	$546,397	$456,801	$398,420	$89,596
2020	$213,668	$289,416	$248,345	$-75,748

CITY OF LIGHTS