CHRISTIAN LEGACY FOUNDATION

EIN: 821501463 501(c)(3) Religion

NASHVILLE, TN

Total Revenue
$61,484
Total Expenses
$196,779
Total Assets
$2,237,616
Net Assets
$2,237,616
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2017
Legal Domicile
TN
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 CONDUCT ACTIVITIES TO CONTINUE THE HERITAGE AND MISSION OF FIRST UNITED, EVANGELICAL AND REFORMED CHURCH ("CHURCH") BY PROVIDING HELP AND RESOURCES FOR FURTHERING PERSONAL SPIRITUAL GROWTH, FOSTERING CHRISTIAN HEALING, AND SPREADING THE WORD OF GOD. THE ORGANIZATION WILL PROVIDE PASTORAL CARE AND PASTORAL COUNSELING TO REMNANT MEMBERS OF THE CHURCH, AND THE ORGANIZATION WILL CONDUCT MISSION WORK AND ASSISTANCE (BOTH DOMESTIC AND FOREIGN), THEOLOGICAL EDUCATION AND TRAINING, SPIRITUAL RESEARCH, SPIRITUAL HERITAGE RESEARCH AND ASSISTANCE, HISTORICAL RESEARCH, AND CRISIS RESPONSE AND ASSISTANCE. THE ORGANIZATION WILL ALSO HELP AND SUPPORT INDIVIDUALS AND ORGANIZATIONS IN THEIR FAITH JOURNEYS IN THE FORM OF TEACHING, MENTORING, COUNSELING, CARING, AND PROVIDING SACRAMENTAL SERVICES.THE ORGANIZATION ALSO PLANS TO FUND ACTIVITIES OF OTHER NONPROFIT CHRISTIAN, CHARITABLE AND EDUCATIONAL ORGANIZATIONS THROUGH GRANTS.

Program Service Accomplishments

Program 1

THE FOUNDATION'S FIRST PRIORITY WAS TO PUT TOGETHER A HEALTHY ORGANIZATIONAL STRUCTURE. THIS INCLUDED WORKING CLOSELY WITH OUR LEGAL ADVISORS, FINANCIAL ADVISORS, CPA'S, AND OTHERS. THE FOUNDATION'S...

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THE FOUNDATION'S FIRST PRIORITY WAS TO PUT TOGETHER A HEALTHY ORGANIZATIONAL STRUCTURE. THIS INCLUDED WORKING CLOSELY WITH OUR LEGAL ADVISORS, FINANCIAL ADVISORS, CPA'S, AND OTHERS. THE FOUNDATION'S SECOND PRIORITY CENTERED ON FINDING AN OFFICE LOCATION. THE PARSONAGE OF THE EAST BRENTWOOD PRESBYTERIAN CHURCH WAS DETERMINED AS THE BEST OPTION. THE BOARD OF DIRECTORS AGREED TO FUND ESSESTIAL RENOVATION WORK ON THE PARSONAGE, AND RENT ABATEMENT WAS GIVEN FOR THE RESOURCES THE FOUNDATION PROVIDED TO THE LOCATION. THE FOUNDATION'S THIRD PRIORITY CENTERED ON THE ENGAGEMENT OF POTENTIAL PROJECTS TO PURSUE IN FUTURE YEARS. THE FIRST POTENTIAL PROJECT IS THE RENOVATION OF THE PARSONAGE ATTIC SPACE TO DISPLAY CHURCH ARTIFACTS AND CREATE A SPACE FOR SMALL GROUP MEETING, PRAYER, MEDITATION, AND READING. THE SECOND PROJECT FOCUSES ON A JOINT MISSION IN GUATEMALA WITH THE PRESBYTERY OF MIDDLE TENNESSEE AND EAST BRENTWOOD PRESBYTERIAN CHURCH. EDUCATION AND PASTORAL TRAINING WOULD BE THE FOCUS OF THIS JOINT MISSION.

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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%)

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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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Governance

Voting Members
3
Independent Members
3
Employees
1
Volunteers
2

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
3
$102,421
Total Directors
3
$102,421
Key Employees
0
$0
Highest Compensated
0
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
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