CHRISTIAN LIGHT & SALT FOUNDATION (EIN 770252470) - 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

1989

Legal Domicile

Principal Officer

JOSEPH CHIU

Phone

4082535152

Tax Period

2024-01-01 to 2024-12-31

CHRISTIAN LIGHT & SALT FOUNDATION, founded in 1989, is a small nonprofit in the Unknown sector that reported $613K in total revenue in fiscal year 2024. Expenses of $542K left a modest 12% surplus.

Mission

THE MISSION IS TO SPREAD THE GOSPEL OF CHRISTIANITY. THE MAIN ACTIVITY IS THE WEEKLY SUNDAY SERVICE, INCLUDING WORSHIP, SERMON, AND FELLOWSHIP TIME. ACTIVITY ALSO INCLUDES A CHRISTIAN PRESCHOOL.

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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 $223,943

Program Service Revenue $375,848

Investment Income $12,730

Other Revenue $0

TOTAL REVENUE $612,521

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $372,487

Fundraising Expenses $0

Program Expenses $448,577

Other Expenses $164,158

TOTAL EXPENSES $541,645

Year-over-Year Comparison

	2024	2023	Change
Revenue	$612,521	$604,778	+0.0%
Expenses	$541,645	$571,275	-0.1%
Net Income	$70,876	$33,503	+1.1%

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

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

$69,393

Total Directors

$145,904

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSEPH CHIU	CEO	40.00	Officer Director	$39,482	$29,911	$69,393
EDWARD LIN	BOARD MEMBER	40.00	Director	$54,045	$0	$54,045
JENLAN J CHIU	BOARD MEMBER	40.00	Director	$22,466	$0	$22,466
SHIH HAO LIN	CFO	5.00	Officer Director	$0	$0	$0
JANICE FONG	Secretary	5.00	Officer Director	$0	$0	$0
SZU HSIEN HO	BOARD MEMBER	5.00	Director	$0	$0	$0
ISAAC LIU	BOARD MEMBER	5.00	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	$612,521	$541,645	$1,764,769	$70,876
2023	$604,778	$571,275	$1,691,014	$33,503
2022	$539,920	$543,454	$1,638,936	$-3,534
2021	$657,533	$421,147	$1,657,542	$236,386
2020	$301,269	$276,833	$1,424,741	$24,436
2019	$400,677	$346,477	$1,356,271	$54,200

CHRISTIAN LIGHT & SALT FOUNDATION