POINT OF VIEW MINISTRIES INC (EIN 751751385) - 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

1974

Legal Domicile

Principal Officer

Kerby Anderson

Phone

9726921300

Tax Period

2023-07-01 to 2024-06-30

POINT OF VIEW MINISTRIES INC, founded in 1974, is a community nonprofit in the Religion sector that reported $1.2M in total revenue in fiscal year 2023. Revenue decreased 14% compared to the prior year.

Mission

501(c)3 Religious Organization. As a media ministry, we use the powerful tool of live, daily, national talk radio and the latest digital technology to provide biblical clarity, truth, and content to restore a Christian biblical worldview to the culture.

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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 $1,215,016

Program Service Revenue $0

Investment Income $9,453

Other Revenue $13,081

TOTAL REVENUE $1,237,550

Expense Breakdown

Grants Paid $1,575

Salaries & Benefits $757,957

Fundraising Expenses $269,049

Program Expenses $899,811

Other Expenses $552,280

TOTAL EXPENSES $1,324,303

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,237,550	$1,441,312	-0.1%
Expenses	$1,324,303	$1,602,375	-0.2%
Net Income	$-86,753	$-161,063	-0.5%

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

$229,420

Total Directors

$229,420

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Warren Kelley	COO	40	Officer Director	$38,145	$91,700	$129,845
Kerby Anderson	CEO	40	Officer Director	$79,752	$19,823	$99,575
Chad Hufford	Trustee	0	Director	$0	$0	$0
Rev Kermit Bridges	Secretary	0	Officer Director	$0	$0	$0
David Carruth	Vice President	0	Officer Director	$0	$0	$0
Jennie Malouf Gilchrist	Trustee	0	Director	$0	$0	$0
Kelly Shackelford	Trustee	0	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	$1,237,550	$1,324,303	$178,121	$-86,753
2023	$1,441,312	$1,602,375	$250,036	$-161,063
2022	$1,440,850	$1,482,940	$272,924	$-42,090
2021	$1,586,191	$1,280,114	$311,016	$306,077
2020	$1,154,299	$1,075,428	$275,758	$78,871
2019	$1,045,042	$1,080,369	$116,493	$-35,327
2018	$1,043,077	$1,055,869	$114,600	$-12,792

POINT OF VIEW MINISTRIES INC