GILMER CHRISTIAN LEARNING CENTER (EIN 581516400) - 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

1983

Legal Domicile

Principal Officer

JENNIFER COLSON

Phone

7066357100

Tax Period

2024-07-01 to 2025-06-30

GILMER CHRISTIAN LEARNING CENTER, founded in 1983, is a small nonprofit in the Education sector that reported $482K in total revenue in fiscal year 2024. Expenses of $416K left a modest 14% surplus.

Mission

THE GILMER CHRISTIAN LEARNING CENTER EXISTS TO PROVIDE A COMFORTABLE, YET CHALLENGING ENVIRONMENT WHERE THE TEENS OF GILMER COUNTY CAN ENCOUNTER GOD THROUGH JESUS CHRIST AND RESPOND TO HIS PLAN AND PURPOSE FOR THEIR LIVES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $362,700

Program Service Revenue $0

Investment Income $5,095

Other Revenue $113,871

TOTAL REVENUE $481,666

Expense Breakdown

Grants Paid $0

Salaries & Benefits $286,745

Fundraising Expenses $0

Program Expenses $336,550

Other Expenses $128,831

TOTAL EXPENSES $415,576

Year-over-Year Comparison

	2024	2023	Change
Revenue	$481,666	$478,026	+0.0%
Expenses	$415,576	$389,231	+0.1%
Net Income	$66,090	$88,795	-0.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DOUG HALL	VICE-PRESIDE	N/A	Officer Director	$0	$0	$0
DAISY W LUTHER	PRESIDENT	N/A	Officer Director	$0	$0	$0
JUDY PIETTE	SECRETARY	N/A	Officer Director	$0	$0	$0
REECE SANFORD	TREASURER	N/A	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
2025	$481,666	$415,576	$1,451,058	$66,090
2023	$484,330	$362,867	$1,300,623	$121,463
2022	$329,740	$329,854	$1,178,204	$-114
2021	$489,740	$275,708	$1,178,616	$214,032
2020	$315,169	$283,434	$1,000,847	$31,735
2019	$335,112	$274,856	$935,793	$60,256

GILMER CHRISTIAN LEARNING CENTER