Whispering Pines Christian School (EIN 832764060) - 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

Tax Period

2023-01-01 to 2023-12-31

Whispering Pines Christian School, founded in 2017, is a small nonprofit in the Education sector that reported $501K in total revenue in fiscal year 2023.

Mission

Provide religious and academic education for elementary and middle school students

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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 $10,983

Program Service Revenue $357,049

Investment Income $3

Other Revenue $133,404

TOTAL REVENUE $501,439

Expense Breakdown

Grants Paid $0

Salaries & Benefits $239,977

Fundraising Expenses $0

Program Expenses $503,430

Other Expenses $270,371

TOTAL EXPENSES $510,348

Year-over-Year Comparison

	2023	2022	Change
Revenue	$501,439	$488,765	+0.0%
Expenses	$510,348	$477,399	+0.1%
Net Income	$-8,909	$11,366	-1.8%

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

N/A

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

$34,200

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Lilian Barbosa	Board Director	4.00	Officer	$15,000	$0	$15,000
Vivian Barros	Treasurer	8.00	Officer	$10,200	$0	$10,200
Wilson Barros	Secretary	40.00	Officer	$9,000	$0	$9,000
Nancy Fountain	President CEO	40.00	Officer	$0	$0	$0
David Zic	Board Director	4.00	Officer	$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	No data	No data	No data	No data
2023	$501,439	$510,348	$366,841	$-8,909
2022	$488,765	$477,399	$375,750	$11,366
2021	$505,855	$485,981	$374,103	$19,874
2020	$542,174	$493,608	$357,269	$48,566

Whispering Pines Christian School