CHRISTIAN MINISTRIES INC

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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

1989

Legal Domicile

Principal Officer

J NIXON DANIEL

Phone

8506086153

Tax Period

2024-01-01 to 2024-12-31

CHRISTIAN MINISTRIES INC, founded in 1989, is a small nonprofit that reported $430K in total revenue in fiscal year 2024. Expenses of $391K left a modest 9% surplus.

Mission

TO SERVE CHRISTIAN MINISTRIES AND INDIVIDUALS IN THEIR PURSUIT OF A CHRISTIAN EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $275,309 Revenue: $361,477

OCOEE GARDEN VILLAS OPERATES RENTAL PROPERTIES THAT UTILITIZES TWO FEDERAL HOUSING PROGRAMS TO MAKE RENT AFFORDABLE TO LOWER INCOME TENANTS.

Program 2

Expenses: $105,496

TO FOSTER THE GROWTH OF MINISTRIES DEDICATED TO SPREADING THE GOSPEL OF JESUS CHRIST.

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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 $29,875

Program Service Revenue $361,477

Investment Income $38,369

Other Revenue $0

TOTAL REVENUE $429,721

Expense Breakdown

Grants Paid $105,497

Salaries & Benefits $1,524

Fundraising Expenses $0

Program Expenses $380,805

Other Expenses $284,003

TOTAL EXPENSES $391,024

Year-over-Year Comparison

	2024	2023	Change
Revenue	$429,721	$425,782	+0.0%
Expenses	$391,024	$504,720	-0.2%
Net Income	$38,697	$-78,938	-1.5%

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

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
J NIXON DANIEL III	PRESIDENT	1.00	Officer Director	$0	$0	$0
PHILIP A NAPIER	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT GOWING	DIRECTOR	1.00	Director	$0	$0	$0
STEVE SHELL	DIRECTOR	1.00	Director	$0	$0	$0
JOHN HUTCHINSON	DIRECTOR	1.00	Director	$0	$0	$0
BOB GREENE	DIRECTOR	40.00	Director	$0	$0	$0
ALLEN TURNER	DIRECTOR	1.00	Director	$0	$0	$0
RON MARTIN	DIRECTOR	1.00	Director	$0	$0	$0
MICHELLE BOYD	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
2024	$429,721	$391,024	$1,023,962	$38,697
2023	$425,782	$504,720	$1,082,994	$-78,938
2022	$504,325	$691,765	$1,200,740	$-187,440
2021	$675,197	$710,558	$1,434,585	$-35,361
2020	$463,828	$584,094	$1,431,735	$-120,266
2019	$720,918	$1,036,349	$1,579,214	$-315,431
2018	$463,146	$525,598	$1,921,341	$-62,452