INSTITUTE FOR CLASSICAL CHRISTIAN STUDIES INC (EIN 731531040) - 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

1995

Legal Domicile

Principal Officer

JOEL ELOWSKY

Phone

8622049110

Tax Period

2024-01-01 to 2024-12-31

INSTITUTE FOR CLASSICAL CHRISTIAN STUDIES INC, founded in 1995, is a small nonprofit in the Religion sector that reported $252K in total revenue in fiscal year 2024. Revenue surged 141% from the prior year, signaling strong growth momentum. The organization ran a surplus of $113K, a strong 45% operating margin.

Mission

THE MISSION OF THE ORGANIZATION IS TO PROVIDE TEXTS IN TRANSLATION FROM THE ANCIENT CHRISTIAN TRADITION. ITS PURPOSE IS SUMMARIZED IN ITS CHARTER AS THAT OF "MAKING CLASSICAL CHRISTIAN TEXTS MORE ACCESSIBLE TO THE PUBLIC. WE HOLD THAT IT IS IN THE PUBLIC INTEREST TO MAKE GREAT CLASSIC TEXTS OF RELIGIOUS AND MORAL WISDOM AVAILABLE TO AS MANY PEOPLE AS POSSIBLE." THREE OBJECTIVES ARE ENCOMPASSED IN THIS MISSION: (1) DEVELOPING AND SUPPORTING PROJECTS FOR PRINTED TRANSLATION OF CLASSIC CHRISTIAN WRITINGS THAT ARE UNAVAILABLE OR HARD TO OBTAIN IN ENGLISH AND OTHER MODERN LANGUAGES. (2) DEVELOPING AND ENCOURAGING DIGITAL RESOURCES AND SOLUTIONS FOR MAKING AVAILABLE CLASSIC CHRISTIAN TEXTS IN TRANSLATION IN NON-PRINT MEDIA. (3) MAKING ANCIENT CHRISTIAN TEXTS MORE WIDELY AVAILABLE IN POOR COUNTRIES OF TWO-THIRDS OF THE WORLD.

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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 $0

Program Service Revenue $61,139

Investment Income $190,747

Other Revenue $0

TOTAL REVENUE $251,886

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $136,383

Other Expenses $139,273

TOTAL EXPENSES $139,273

Year-over-Year Comparison

	2024	2023	Change
Revenue	$251,886	$104,516	+1.4%
Expenses	$139,273	$80,228	+0.7%
Net Income	$112,613	$24,288	+3.6%

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
JOEL ELOWSKY	PRESIDENT	10.00	Officer Director	$0	$0	$0
KATE GLERUP	BOARD	2.00	Director	$0	$0	$0
TAL ODEN III	BOARD	2.00	Director	$0	$0	$0
MIKE GLERUP	TREASURER	5.00	Officer Director	$0	$0	$0
CHRISTOPHER HALL	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
JUDY CINCOTTA	SECRETARY	2.00	Officer Director	$0	$0	$0
EDWARD ODEN	BOARD	2.00	Director	$0	$0	$0
STEVEN FERGUSON	BOARD	2.00	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	$251,886	$139,273	$3,934,515	$112,613
2023	$104,516	$80,228	$3,999,068	$24,288
2022	$110,357	$95,372	$3,647,957	$14,985
2021	$259,494	$67,349	$4,121,822	$192,145
2020	$169,528	$191,257	$3,767,491	$-21,729
2019	$214,924	$144,498	$3,500,702	$70,426
2018	$271,669	$129,492	$3,364,310	$142,177

INSTITUTE FOR CLASSICAL CHRISTIAN STUDIES INC