PARTNERS IN JOY 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

2000

Legal Domicile

Principal Officer

ESTHER NORDMAN

Phone

9722837910

Tax Period

2023-01-01 to 2023-12-31

PARTNERS IN JOY INC, founded in 2000, is a small nonprofit in the Religion sector that reported $829K in total revenue in fiscal year 2023. Revenue surged 27% from the prior year, signaling strong growth momentum.

Mission

THE MISSION OF PARTNERS OF JOY IS TO PARTNER WITH ALREADY ESTABLISHED EFFECTIVE MINISTRIES, TO ASSIST THEM IN THEIR EFFORTS TOWARD EXPANDING THE KINGDOM OF GOD AND FULFILLING THE GREAT COMMISSION.

Program Service Accomplishments

Program 1

Expenses: $230,000

MINISTRY OF MERCY ORPHANAGE HOMES AND MEDICAL CENTER. CARING FOR 400 ORPHANS, MOTHERLESS BABIES, AND INDIVIDUALS WITH DISABILITIES. RAISING THE CHILDREN IN THE KNOWLEDGE OF JESUS CHRIST. PROVIDING...

MINISTRY OF MERCY ORPHANAGE HOMES AND MEDICAL CENTER. CARING FOR 400 ORPHANS, MOTHERLESS BABIES, AND INDIVIDUALS WITH DISABILITIES. RAISING THE CHILDREN IN THE KNOWLEDGE OF JESUS CHRIST. PROVIDING FREE OR DISCOUNTED MEDICAL CARE TO NEEDY PEOPLE, ESPECIALLY TO EXPECTANT MOTHERS, SAVING THEIRS LIVES SO THEY CAN LIVE TO RAISE THEIR OWN CHILDREN. SHOWING AND TELLING THE LOVE OF CHRIST TO THOSE RECEIVING MEDICAL CARE.

Program 2

Expenses: $76,748

THE REED MINISTRIES. CREATING ONLINE COURSES FOR TRAINING THIRD-WORLD MINISTRIES.

Program 3

Expenses: $305,457

COLUMBIAN MINISTRIES. BIBLE TRANSLATION, LITERACY, AND ASSISTING CHURCHES AND PASTORS.

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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 $828,942

Program Service Revenue $0

Investment Income $58

Other Revenue $0

TOTAL REVENUE $829,000

Expense Breakdown

Grants Paid $850,860

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $865,091

Other Expenses $37,529

TOTAL EXPENSES $888,389

Year-over-Year Comparison

	2023	2022	Change
Revenue	$829,000	$651,151	+0.3%
Expenses	$888,389	$571,027	+0.6%
Net Income	$-59,389	$80,124	-1.7%

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
RUTH CARLSON	HISTORIAN	15.00	Director	$0	$0	$0
STUART CARLSON	PRESIDENT	3.00	Officer Director	$0	$0	$0
SONNIE EBIKWO	BOARD MEMEBE	N/A	Director	$0	$0	$0
CRISTY MILLINGTON	BOARD MEMBER	2.00	Director	$0	$0	$0
WILLIAM MILLINGTON	BOARD MEMBER	2.00	Director	$0	$0	$0
ESTHER NORDMAN	SEC/TREASURE	9.00	Officer Director	$0	$0	$0
PAULINE RAPPOLD	BOARD MEMBER	15.00	Director	$0	$0	$0
JUDITH REED	BOARD MEMBER	9.00	Director	$0	$0	$0
ROBERT REED	BOARD MEMBER	2.00	Director	$0	$0	$0
DAVE RETTBERG	BOARD MEMBER	N/A	Director	$0	$0	$0
MARTHA RETTBERG	BOARD MEMBER	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$829,000	$888,389	$105,132	$-59,389
2022	$651,151	$571,027	$164,521	$80,124
2021	$420,760	$388,198	$84,397	$32,562
2020	$390,965	$399,697	$51,835	$-8,732
2019	$342,213	$330,986	$60,567	$11,227
2018	$277,083	$261,613	$49,340	$15,470