CHRISTIAN LEGACY FOUNDATION (EIN 821501463) - 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

2017

Legal Domicile

Principal Officer

STEPHEN K COTTINGHAM

Phone

6156741664

Tax Period

2022-01-01 to 2022-12-31

CHRISTIAN LEGACY FOUNDATION, founded in 2017, is a micro nonprofit in the Religion sector that reported $61K in total revenue in fiscal year 2022. Revenue fell 63% from the prior year — a significant decline worth monitoring. Expenses of $197K exceeded revenue, resulting in a 220% operating deficit.

Mission

TO PROVIDE HELP AND RESOURCES TO FURTHER PERSONAL SPIRITUAL GROWTH, FOSTER CHRISTIAN HEALING, AND SPREAD THE WORD OF GOD.

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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 (2022)

Revenue Breakdown

Contributions & Grants $275

Program Service Revenue $0

Investment Income $61,209

Other Revenue $0

TOTAL REVENUE $61,484

Expense Breakdown

Grants Paid $0

Salaries & Benefits $107,347

Fundraising Expenses $0

Other Expenses $89,432

TOTAL EXPENSES $196,779

Year-over-Year Comparison

	2022	2021	Change
Revenue	$61,484	$166,344	-0.6%
Expenses	$196,779	$163,255	+0.2%
Net Income	$-135,295	$3,089	-44.8%

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

$102,421

Total Directors

$102,421

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHEN K COTTINGHAM	PRESIDENT/DIRECTOR	40.00	Officer Director	$70,284	$32,137	$102,421
PAUL E RIDGE	SECRETARY/DIRECTOR	2.50	Officer Director	$0	$0	$0
MARK A YOUNG	TREASURER/DIRECTOR	2.50	Officer 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
2022	$61,484	$196,779	$2,237,616	$-135,295
2021	$166,344	$163,255	$2,828,149	$3,089
2020	$69,446	$157,093	$2,725,727	$-87,647
2019	$88,971	$162,806	$2,423,064	$-73,835

CHRISTIAN LEGACY FOUNDATION