BEGINNING AGAIN IN CHRIST 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

Legal Domicile

Principal Officer

DR SAL PELLICANA

Phone

6018250535

Tax Period

2019-01-01 to 2019-12-31

BEGINNING AGAIN IN CHRIST INC is a micro nonprofit that reported $89K in total revenue in fiscal year 2019. Revenue grew 16% year-over-year, indicating healthy expansion. Expenses of $109K exceeded revenue, resulting in a 22% operating deficit.

Mission

THE MISSION IS TO HELP MISSISSIPPI INMATES. MINISTERS GO INTO THE PRISONS AT THE REQUEST OF INMATES. MINISTERS ASSIST FORMER INMATES TO FIND CHRISTIAN HOMES UNTIL EMPLOYED AND SELF SUPPORTING.

Program Service Accomplishments

Program 1

Expenses: $35,841 Revenue: $88,984

PRISON INMATES PRIMARILY IN MS. MINISTERS GO INTO STATE PRISONS ON A REGULAR BASIS AND AT THE REQUEST OF INMATES 80 PERCENT OF WORK. MINISTERS FIND CHRISTIAN HOMES FOR FORMER INMATES UNTIL EACH IS...

PRISON INMATES PRIMARILY IN MS. MINISTERS GO INTO STATE PRISONS ON A REGULAR BASIS AND AT THE REQUEST OF INMATES 80 PERCENT OF WORK. MINISTERS FIND CHRISTIAN HOMES FOR FORMER INMATES UNTIL EACH IS EMPLOYED AND SELF SUPPORTING 20 PERCENT OF WORK.

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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 (2019)

Revenue Breakdown

Contributions & Grants $88,984

Program Service Revenue $0

Investment Income $18

Other Revenue $0

TOTAL REVENUE $89,002

Expense Breakdown

Grants Paid $0

Salaries & Benefits $80,207

Fundraising Expenses $1,777

Program Expenses $35,841

Other Expenses $28,345

TOTAL EXPENSES $108,552

Year-over-Year Comparison

	2019	2018	Change
Revenue	$89,002	$76,958	+0.2%
Expenses	$108,552	$98,112	+0.1%
Net Income	$-19,550	$-21,154	-0.1%

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

N/A

Independent Members

N/A

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

Total Directors

$35,680

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN L SMITH	CHAIRMAN	0.00	Director	$0	$0	$0
VERNON R COTTON	BOARD MEMBER	0.00	Director	$0	$0	$0
ROB LAKE	BOARD MEMBER	0.00	Director	$0	$0	$0
DR SALVITORE PELLICANO	EXECUTIVE DIRECTOR	40.00	Director	$35,680	$0	$35,680

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
2019	$89,002	$108,552	$3,902	$-19,550
2018	$76,958	$98,112	$24,670	$-21,154