STEVINSON PENTECOST ASSOCIATION (EIN 942306925) - 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

1928

Legal Domicile

Tax Period

2024-10-01 to 2025-09-30

STEVINSON PENTECOST ASSOCIATION, founded in 1928, is a small nonprofit in the Community Improvement sector that reported $138K in total revenue in fiscal year 2024. Net assets of $1.7M represent 151 months of operating reserves.

Mission

OBSERVE ETHNIC RELIGIOUS HOLIDAY, RELIGIOUS CELEBRATIONS THROUGH PRAYER, PROCESSIONS, SERVING FOOD TO THE THE PUBLIC AT NO CHARGE

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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 $242,915

Program Service Revenue $-17,213

Investment Income $28

Other Revenue $-87,777

TOTAL REVENUE $137,953

Expense Breakdown

Grants Paid $4,976

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $124,999

Other Expenses $141,203

TOTAL EXPENSES $146,179

Year-over-Year Comparison

	2024	2023	Change
Revenue	$137,953	$-31,392	-5.4%
Expenses	$146,179	$2,357	+61.0%
Net Income	$-8,226	$-33,749	-0.8%

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

N/A

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL BORGES	PAST PRESIDENT	20.00	Officer	$0	$0	$0
HENRIQUE CARVALHO	President & CEO	20.00	Officer	$0	$0	$0
DEBBIE GROVER	Secretary	20.00	Officer	$0	$0	$0
MANUELA AVILA	Treasurer	30.00	Officer	$0	$0	$0
STEVE LEMOS	PAST PRESIDENT	30.00	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
2025	$137,953	$146,179	$1,738,745	$-8,226
2024	$116,292	$160,556	$1,746,971	$-44,264
2023	$240,094	$194,850	$1,484,375	$45,244
2022	$191,825	$121,679	$1,448,646	$70,146
2021	$348,475	$145,920	$1,434,170	$202,555
2020	$42,672	$27,850	$1,273,670	$14,822
2019	$162,607	$132,809	$1,294,450	$29,798
2018	$122,812	$84,089	$1,274,728	$38,723

STEVINSON PENTECOST ASSOCIATION