PORTLAND CHRISTIAN NETWORK SERVICES (EIN 930821228) - 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

1982

Legal Domicile

Principal Officer

EARNESTINE CELLESTINE

Phone

5032882919

Tax Period

2024-09-01 to 2025-08-31

PORTLAND CHRISTIAN NETWORK SERVICES, founded in 1982, is a micro nonprofit that reported $37K in total revenue in fiscal year 2024. Revenue surged 103% from the prior year, signaling strong growth momentum. Expenses of $157K exceeded revenue, resulting in a 325% operating deficit.

Mission

THE PRIMARY EXEMPT PURPOSE IS TO PROVIDE A MISSIONAL OUTREACH INTO THE COMMUNITY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $7,190

Program Service Revenue $0

Investment Income $28,954

Other Revenue $857

TOTAL REVENUE $37,001

Expense Breakdown

Grants Paid $3,553

Salaries & Benefits $90,940

Fundraising Expenses $0

Program Expenses $101,938

Other Expenses $62,714

TOTAL EXPENSES $157,207

Year-over-Year Comparison

	2024	2023	Change
Revenue	$37,001	$18,198	+1.0%
Expenses	$157,207	$112,136	+0.4%
Net Income	$-120,206	$-93,938	+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

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

$36,574

Total Directors

$36,574

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EARNESTINE CELLESTINE	CEO	40.00	Officer Director	$36,574	$0	$36,574
SAMUEL KING	TREASURER	4.00	Director	$0	$0	$0
FAYE JENKINS-EDWARDS	SECRETARY	4.00	Director	$0	$0	$0
MARIE LARKINS	BOARD MEMBER	1.00	Director	$0	$0	$0
JEANNIE VEGDAHL	BOARD MEMBER	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	$37,001	$157,207	$637,839	$-120,206
2024	$18,198	$112,136	$759,173	$-93,938
2023	$17,921	$120,533	$809,490	$-102,612
2022	$6,898	$108,475	$891,410	$-101,577
2021	$927,618	$123,285	$1,058,650	$804,333
2018	$47,181	$137,884	$395,273	$-90,703

PORTLAND CHRISTIAN NETWORK SERVICES