CHURCH MUSIC PUBLISHERS ASSOCIATION (EIN 621325948) - 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

1988

Legal Domicile

Principal Officer

DIANE COBB

Phone

6157910273

Tax Period

2023-01-01 to 2023-12-31

CHURCH MUSIC PUBLISHERS ASSOCIATION, founded in 1988, is a small nonprofit that reported $276K in total revenue in fiscal year 2023. Revenue surged 29% from the prior year, signaling strong growth momentum. Expenses of $317K exceeded revenue, resulting in a 15% operating deficit.

Mission

PROMOTION OF COMMON BUSINESS INTERESTS OF CHURCH MUSIC PUBLISHING, SPECIFICALLY REGARDING COPYRIGHT INFORMATION AND PROTECTION, EDUCATION, ADMINISTRATION, AND FACILITATING PUBLIC AND INDUSTRY AWARENESS IN THESE AREAS.

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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 $39,997

Program Service Revenue $219,625

Investment Income $16,389

Other Revenue $0

TOTAL REVENUE $276,011

Expense Breakdown

Grants Paid $75,635

Salaries & Benefits $25,200

Fundraising Expenses $0

Other Expenses $216,650

TOTAL EXPENSES $317,485

Year-over-Year Comparison

	2023	2022	Change
Revenue	$276,011	$213,913	+0.3%
Expenses	$317,485	$228,937	+0.4%
Net Income	$-41,474	$-15,024	+1.8%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ED LEONARD	2021 DIRECTO	1.00	Director	$0	$0	$0
STEVE SHORNEY	'20DIRECTOR	1.00	Director	$0	$0	$0
CRAIG DUNNAGAN	CHAIRMAN & P	1.00	Director	$0	$0	$0
BRYANT SCOTT	PRESIDENT&PA	1.00	Director	$0	$0	$0
HOLLY ZABKA	PRESIDENT	1.00	Director	$0	$0	$0
JOHN SHORNEY	VICE PRES	1.00	Director	$0	$0	$0
MARK CABANISS	2022 DIRECTO	1.00	Director	$0	$0	$0
MARK NICHOLAS	2023 DIRECTO	1.00	Director	$0	$0	$0
KENT DRAUGHON	SECRET/TREAS	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	No data	No data	No data	No data
2023	$276,011	$317,485	$564,847	$-41,474
2022	$213,913	$228,937	$606,321	$-15,024
2021	$162,710	$129,460	$621,345	$33,250
2020	$252,370	$258,714	$588,095	$-6,344
2019	$272,818	$234,964	$594,439	$37,854
2018	$267,778	$262,837	$556,585	$4,941

CHURCH MUSIC PUBLISHERS ASSOCIATION