Christ is the Light of the World - Tree of Life Foundation (EIN 853767062) - 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

2020

Legal Domicile

Principal Officer

BRETT A FOLKMAN

Phone

8016020901

Tax Period

2023-01-01 to 2023-12-31

Christ is the Light of the World - Tree of Life Foundation, founded in 2020, is a community nonprofit that reported $5.5M in total revenue in fiscal year 2023. Revenue fell 29% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $5.3M, a strong 95% operating margin.

Mission

Foster faith in Jesus Christ through religious sculpture garden Provide an artistic religious experience to feel Christs love

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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 $5,282,710

Program Service Revenue $0

Investment Income $249,096

Other Revenue $0

TOTAL REVENUE $5,531,806

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $3,711

Program Expenses $251,824

Other Expenses $251,824

TOTAL EXPENSES $251,824

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,531,806	$7,808,880	-0.3%
Expenses	$251,824	$203,299	+0.2%
Net Income	$5,279,982	$7,605,581	-0.3%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SANDY L FOLKMAN	Director	15.00	Director	$0	$0	$0
ANGELA BAIRD	Secretary	2.000	Director	$0	$0	$0
BRETT A FOLKMAN	Chairman	20.00	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	No data	No data	No data	No data
2023	$5,531,806	$251,824	$15,131,901	$5,279,982
2022	$7,808,880	$203,299	$9,851,919	$7,605,581
2021	$2,362,229	$123,084	$2,246,338	$2,239,145

Christ is the Light of the World - Tree of Life Foundation