Children Bible Ministries Inc North Alabama Division (EIN 631056216) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1947

Legal Domicile

Principal Officer

Jeffrey T Nelson

Phone

2566344397

Tax Period

2024-01-01 to 2024-12-31

CHILDREN BIBLE MINISTRIES INC NORTH ALABAMA DIVISION, founded in 1947, is a small nonprofit in the Religion sector that reported $595K in total revenue in fiscal year 2018. Expenses of $555K left a modest 7% surplus.

Mission

PROVIDES CAMP FACILITIES AND A PROGRAM OF BIBLE STUDY AND RELIGIOUS TRAINING PROMOTING THE SPIRITUAL MORAL SOCIAL EDUCATIONAL

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $573,675

Program Service Revenue $174,987

Investment Income $0

Other Revenue $101,247

TOTAL REVENUE $849,909

Expense Breakdown

Grants Paid $0

Salaries & Benefits $288,262

Fundraising Expenses $0

Program Expenses $650,017

Other Expenses $341,984

TOTAL EXPENSES $630,246

Year-over-Year Comparison

	2024	2023	Change
Revenue	$849,909	$840,004	+0.0%
Expenses	$630,246	$800,159	-0.2%
Net Income	$219,663	$39,845	+4.5%

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

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

$75,904

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEFFREY T NELSON	President	40.00	Officer	$75,904	$0	$75,904
ERIC BRISENDINE	Chairman	0.00	Officer Director	$0	$0	$0
BRENT MIZELL	Vice Chairman	0.00	Officer Director	$0	$0	$0
TOM SILVER	Treasurer	0.00	Officer Director	$0	$0	$0
DENNY MASHBURN	Director	0.00	Director	$0	$0	$0
NATALEE PERKINS	SECRETARY	0.00	Officer Director	$0	$0	$0
MICHAEL DIGBY	Director	0.00	Director	$0	$0	$0
PAT HORTON	Director	0.00	Director	$0	$0	$0
BRIAN JOHNSON	Director	0.00	Director	$0	$0	$0
ANTHONY CARGO	Director	0.00	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
2025	No data	No data	No data	No data
2024	$849,909	$630,246	$621,812	$219,663
2023	$840,004	$800,159	$400,665	$39,845
2022	$690,791	$783,471	$365,956	$-92,680
2021	$635,058	$655,095	$449,989	$-20,037
2020	$612,140	$514,883	$466,916	$97,257
2019	$584,532	$583,627	$373,933	$905
2018	$595,082	$555,170	$373,887	$39,912

Children Bible Ministries Inc North Alabama Division