CALIFORNIA UNIVERSITY OF MANAGEMENT AND SCIENCES (EIN 208710274) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Principal Officer

ANNE YOUNG AHN

Phone

7036638088

Tax Period

2023-07-01 to 2024-06-30

CALIFORNIA UNIVERSITY OF MANAGEMENT AND SCIENCES, founded in 2007, is a community nonprofit in the Education sector that reported $2.2M in total revenue in fiscal year 2017. Revenue fell 69% from the prior year — a significant decline worth monitoring. Expenses of $2.8M exceeded revenue, resulting in a 31% operating deficit.

Mission

TO PROVIDE HIGH-END QUALITY AND AFFORDABLE EDUCATION TO THE PUBLIC.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $38,090

Investment Income $23,524

Other Revenue $8,756

TOTAL REVENUE $70,370

Expense Breakdown

Grants Paid $1,039,442

Salaries & Benefits $134,716

Fundraising Expenses $0

Program Expenses $1,136,966

Other Expenses $200,844

TOTAL EXPENSES $1,375,002

Year-over-Year Comparison

	2023	2022	Change
Revenue	$70,370	$-442,968	-1.2%
Expenses	$1,375,002	$1,009,852	+0.4%
Net Income	$-1,304,632	$-1,452,820	-0.1%

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

$87,000

Total Directors

$70,480

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
OCH KHULAN	CAMPUS DIREC	40.00	Officer	$87,000	$0	$87,000
JESSICA M MERTZ	CHAIR	N/A	Director	$0	$0	$66,000
PETER SMOLIANSKI	BOARD MEMBER	N/A	Director	$4,480	$0	$4,480
ANNE YOUNG AHN	SECRETARY &T	N/A	Director	$0	$0	$0
SEBASTIAN K HAN	BOARD MEMBER	N/A	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	$70,370	$1,375,002	$164,250	$-1,304,632
2023	$-442,968	$1,009,852	$1,508,350	$-1,452,820
2022	$575,689	$1,603,838	$6,053,009	$-1,028,149
2021	$879,435	$934,100	$6,308,991	$-54,665
2020	$769,746	$1,060,541	$6,334,873	$-290,795
2019	$612,636	$1,459,730	$6,614,228	$-847,094
2018	$2,153,761	$2,822,505	$7,592,900	$-668,744

CALIFORNIA UNIVERSITY OF MANAGEMENT AND SCIENCES