AND Institute Inc (EIN 813991404) - 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

2018

Legal Domicile

Principal Officer

Justin E Giboney

Phone

6786433844

Tax Period

2025-01-01 to 2025-12-31

AND Institute Inc, founded in 2018, is a small nonprofit in the Civil Rights & Advocacy sector that reported $690K in total revenue in fiscal year 2025. Revenue decreased 8% compared to the prior year. Expenses of $763K exceeded revenue, resulting in a 11% operating deficit.

Mission

To educate Christians to better apply biblical values in the public square.

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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 (2025)

Revenue Breakdown

Contributions & Grants $605,776

Program Service Revenue $74,426

Investment Income $0

Other Revenue $9,588

TOTAL REVENUE $689,790

Expense Breakdown

Grants Paid $0

Salaries & Benefits $471,338

Fundraising Expenses $2,161

Program Expenses $402,253

Other Expenses $291,704

TOTAL EXPENSES $763,042

Year-over-Year Comparison

	2025	2024	Change
Revenue	$689,790	$752,370	-0.1%
Expenses	$763,042	$798,829	0.0%
Net Income	$-73,252	$-46,459	+0.6%

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

Volunteers

250

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

$150,000

Total Directors

$150,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Justin E Giboney	Executive Director	35.00	Officer Director	$150,000	$0	$150,000
Amisho Lewis	Secretary	1.00	Director	$0	$0	$0
Joshua Crossman	Board Member	1.00	Director	$0	$0	$0
Lisa Fields	Chair	1.00	Director	$0	$0	$0
Daniel Stinson	Treasurer	1.00	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	$689,790	$763,042	$104,728	$-73,252
2024	$752,370	$798,829	$290,143	$-46,459
2023	$607,936	$958,512	$249,620	$-350,576
2022	$995,682	$829,100	$604,178	$166,582
2021	$663,378	$313,026	$412,442	$350,352
2020	$327,323	$288,065	$62,090	$39,258
2019	$253,649	$244,085	$24,437	$9,564

AND Institute Inc