PARTNERS FOR CHRISTIAN MEDIA 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

1992

Legal Domicile

Principal Officer

JUSTIN WADE

Phone

4238921200

Tax Period

2025-01-01 to 2025-12-31

PARTNERS FOR CHRISTIAN MEDIA INC, founded in 1992, is a community nonprofit in the Arts, Culture & Humanities sector that reported $2.8M in total revenue in fiscal year 2025. Expenses of $3.1M exceeded revenue, resulting in a 10% operating deficit.

Mission

TO PROVIDE THE GREATER CHATTANOOGA AREA WITH CHRISTIAN RADIO STATION AND A CHRISTIAN MUSIC FESTIVAL ALONG WITH ONLINE MINISTRIES THAT POINT PEOPLE TO JESUS CHRIST.

Program Service Accomplishments

Program 1

Expenses: $2,232,290 Revenue: $1,295,464

PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA RADIO ON 102.7 FM.PROVIDES CHRISTIAN MUSIC AND MINSITRY VIA RADIO ON 103.1 FM.PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA THE ANNUAL J-FEST (CHRISTIAN MUSIC...

PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA RADIO ON 102.7 FM.PROVIDES CHRISTIAN MUSIC AND MINSITRY VIA RADIO ON 103.1 FM.PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA THE ANNUAL J-FEST (CHRISTIAN MUSIC FESTIVAL).PROVIDES CHRISTIAN MUSIC AND MINISTRY VIA RADIO ON THE JRADIO STREAMING PLATFORM.PROVIDES AND DISTRIBUTES VIDEO TESTIMONY MINISTRIES WITH COMEONLETSGO.

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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 (2025)

Revenue Breakdown

Contributions & Grants $1,479,875

Program Service Revenue $1,288,898

Investment Income $8,968

Other Revenue $19,767

TOTAL REVENUE $2,797,508

Expense Breakdown

Grants Paid $10,900

Salaries & Benefits $1,726,416

Fundraising Expenses $142,721

Program Expenses $2,232,290

Other Expenses $1,344,002

TOTAL EXPENSES $3,081,318

Year-over-Year Comparison

	2025	2024	Change
Revenue	$2,797,508	$2,881,711	0.0%
Expenses	$3,081,318	$2,964,964	+0.0%
Net Income	$-283,810	$-83,253	+2.4%

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

350

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

$166,059

Total Directors

$281,733

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT H LUBELL	DIRECTOR	40.00	Director	$233,027	$0	$233,027
JIMMY DUPREE	DIRECTOR AND SECRETARY	1.00	Officer Director	$0	$0	$0
DEAN ARNOLD	DIRECTOR	28.00	Director	$48,706	$0	$48,706
PATRICK HORNE	DIRECTOR	1.00	Director	$0	$0	$0
TODD PLAIN	DIRECTOR	1.00	Director	$0	$0	$0
JUSTIN WADE	PRESIDENT	40.00	Officer	$166,059	$0	$166,059

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	$2,797,508	$3,081,318	$2,399,776	$-283,810
2024	$2,881,711	$2,964,964	$2,872,130	$-83,253
2023	$2,679,832	$2,620,648	$3,057,781	$59,184
2022	$2,621,136	$2,818,839	$3,174,967	$-197,703
2021	$3,141,174	$2,600,069	$2,733,948	$541,105
2020	$2,521,939	$2,441,755	$2,176,747	$80,184
2019	$2,601,421	$2,698,493	$2,094,182	$-97,072
2018	$2,423,337	$2,369,004	$2,209,335	$54,333