JAMES L WEST PRESBYTERIAN SPECIAL … - Form 990 Financial Data

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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

2001

Legal Domicile

Principal Officer

CHERYL HARDING

Phone

8178771199

Tax Period

2023-07-01 to 2024-06-30

JAMES L WEST PRESBYTERIAN SPECIAL CARE CENTER FOUNDATION, founded in 2001, is a community nonprofit in the Animal-Related sector that reported $3.2M in total revenue in fiscal year 2023. Revenue surged 1404% from the prior year, signaling strong growth momentum. The organization ran a surplus of $2.8M, a strong 86% operating margin.

Mission

THE PRIMARY PURPOSE OF THE JAMES L. WEST PRESBYTERIAN SPECIAL CARE CENTER FOUNDATION IS TO RECEIVE, HOLD, AND MANAGE PROPERTY FOR JAMES L. WEST CENTER FOR DEMENTIA CARE, WHICH IS A SECTION 501(C)(3) ORGANIZATION.

Program Service Accomplishments

Program 1

Expenses: $309,030 Revenue: $0

SUPPORTING ACTIVITIES FOR JAMES L WEST SPECIAL CARE CENTER, A 501(C)(3) ORGANIZATION.

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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 $75

Program Service Revenue $0

Investment Income $3,198,516

Other Revenue $12,419

TOTAL REVENUE $3,211,010

Expense Breakdown

Grants Paid $309,030

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $309,030

Other Expenses $128,434

TOTAL EXPENSES $437,464

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,211,010	$213,560	+14.0%
Expenses	$437,464	$484,164	-0.1%
Net Income	$2,773,546	$-270,604	-11.2%

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

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

$426,783

Total Directors

Key Employees

$155,678

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RANDALL JOHNSON	DIRECTOR (TERM END 12/23)	1.00	Director	$0	$0	$0
KIRK DRIVER	CHAIR	1.00	Officer Director	$0	$0	$0
MICHAEL ANNIS	DIRECTOR (TERM END 12/23)	1.00	Director	$0	$0	$0
AMY PATYK	DIRECTOR	1.00	Director	$0	$0	$0
DENNIS R JOHNSON	DIRECTOR (TERM END 12/23)	1.00	Director	$0	$0	$0
ED LASATER	DIRECTOR (TERM END 12/23)	1.00	Director	$0	$0	$0
JAMES KORTH	DIRECTOR	1.00	Director	$0	$0	$0
JAY SHELLUM	TREASURER	1.00	Officer Director	$0	$0	$0
ROGER YANDELL	SECRETARY	1.00	Officer Director	$0	$0	$0
GRETCHEN SMITH	DIRECTOR	1.00	Director	$0	$0	$0
CHERYL HARDING	CEO	4.00	Officer	$0	$21,076	$270,546
KATHRYN BRIGAITIS	PAST CFO	2.00	Officer	$0	$17,216	$156,237
CATHERINE BROWN	CHIEF STRATEGY OFFICER	2.00	Key Emp	$0	$1,776	$155,678

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	$3,211,010	$437,464	$8,510,320	$2,773,546
2023	$213,560	$484,164	$5,276,677	$-270,604
2022	$343,955	$757,712	$5,256,408	$-413,757
2021	$314,073	$286,024	$6,558,578	$28,049
2020	$142,590	$368,456	$5,743,796	$-225,866
2019	$166,306	$295,737	$5,835,946	$-129,431
2018	$895,798	$267,625	$5,770,111	$628,173

JAMES L WEST PRESBYTERIAN SPECIAL CARE CENTER FOUNDATION