CHRISTIAN PRISON MINISTRY INC (EIN 591711323) - 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

1976

Legal Domicile

Principal Officer

MICHAEL SMITH

Phone

4072184800

Tax Period

2023-07-01 to 2024-06-30

CHRISTIAN PRISON MINISTRY INC, founded in 1976, is a community nonprofit that reported $1.7M in total revenue in fiscal year 2023. Revenue fell 20% from the prior year — a significant decline worth monitoring. Expenses of $2.3M exceeded revenue, resulting in a 39% operating deficit.

Mission

DRUG AND ALCOHOL COUNSELING AND REHABILITATION FOR CRIMINAL OFFENDERS AND SUPPORT TO AFFILIATED ORGANIZATIONS PROVIDING SIMILAR SERVICES.

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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 $1,700

Program Service Revenue $1,480,500

Investment Income $18,530

Other Revenue $156,811

TOTAL REVENUE $1,657,541

Expense Breakdown

Grants Paid $0

Salaries & Benefits $576,201

Fundraising Expenses $0

Program Expenses $1,299,322

Other Expenses $1,732,946

TOTAL EXPENSES $2,309,147

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,657,541	$2,076,247	-0.2%
Expenses	$2,309,147	$2,740,815	-0.2%
Net Income	$-651,606	$-664,568	0.0%

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

$1,334,752

Total Directors

$988,454

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LORI COSTANTINO-BROWN	PRESIDENT	1.00	Officer Director	$0	$0	$181,045
LORI COSTANTINO-BROWN	CHAIRMAN BOARD-CPM	20.00	Officer Director	$275,000	$0	$275,000
CHARLES BROWN	SENIOR VICE PRESIDENT	20.00	Officer Director	$64,446	$0	$179,446
VICTOR CAPELLO	DIRECTOR	0.00	Director	$0	$0	$0
GRADY MCMURTRY	SECRETARY & DIRECTOR	0.00	Director	$0	$0	$0
GERALD HOLDSWORTH	TREASURER	0.00	Director	$0	$0	$0
YOLANDA DORSEY	CHIEF HUMAN RESOURCE OFFIC	1.00	Officer Director	$0	$0	$177,963
CECILIA DENMARK	VICE PRESIDENT/CHIEF DEVELOPMENT OFFICER	1.00	Officer Director	$0	$0	$175,000
REV JOHN HARRIS	DIRECTOR EMERITUS	0.00	Director	$0	$0	$0
CHERYL GREENWOOD	VICE PRES/DIRECTOR	0.00	Director	$0	$0	$0
MICHAEL SMITH	CFO-BRDIGES INTERNATIONAL	1.00	Officer	$0	$0	$154,500
DAVID HARRIS	FL STATE EXECUTIVE DIRECTO	1.00	Officer	$0	$0	$101,399
KENUATED CLARK	CHIEF PROGRAMS OFFICER	0.00	Officer	$0	$0	$0
DIANA LARSEN	CHIEF ADMINISTRATIVE OFFICER	1.00	Officer	$0	$0	$90,399

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	No data	No data	No data	No data
2024	$1,657,541	$2,309,147	$20,830,044	$-651,606
2023	$2,076,247	$2,740,815	$20,283,551	$-664,568
2022	$2,181,384	$3,122,762	$20,756,500	$-941,378
2021	$3,087,460	$3,238,406	$31,014,013	$-150,946
2020	$2,315,311	$2,224,972	$33,685,231	$90,339
2019	$1,274,486	$1,937,880	$32,298,276	$-663,394
2018	$2,680,221	$3,766,944	$31,689,648	$-1,086,723

CHRISTIAN PRISON MINISTRY INC