CHINA GRADUATE SCHOOL OF THEOLOGY INC (EIN 237065664) - 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

1943

Legal Domicile

Phone

6509382478

Tax Period

2024-01-01 to 2024-12-31

CHINA GRADUATE SCHOOL OF THEOLOGY INC, founded in 1943, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2024. The organization ran a surplus of $435K, a strong 33% operating margin.

Mission

SUPPORTING THE GREATER CHINA THEOLOGICAL EDUCATION AND TRAINING FOR THE VISION TO BUILD UP CHINESE CHURCHES TO FACE UNPRECEDENTED CHALLENGES AND OPPORTUNITIES FOR CHURCH GROWTH

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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 $1,051,625

Program Service Revenue $0

Investment Income $249,299

Other Revenue $0

TOTAL REVENUE $1,300,924

Expense Breakdown

Grants Paid $660,735

Salaries & Benefits $65,909

Fundraising Expenses $0

Program Expenses $724,731

Other Expenses $139,663

TOTAL EXPENSES $866,307

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,300,924	$1,355,753	0.0%
Expenses	$866,307	$804,421	+0.1%
Net Income	$434,617	$551,332	-0.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KENNETH WOO	CHAIRMAN	10.00	Officer Director	$0	$0	$0
JACKSON LEUNG	VICE CHAIRMAIN	1.50	Officer Director	$0	$0	$0
STEVEN HO	SECRETARY	1.50	Officer Director	$0	$0	$0
TONY YIP	DIRECTOR OF OPERATION	10.00	Officer Director	$0	$0	$0
TONY WONG	TREASURER	5.00	Officer Director	$0	$0	$0
THOMAS TSE	ASSIST TREASURER	1.50	Officer Director	$0	$0	$0
CHRISTIOPHER LI	COMMITTEE CHAIR	1.50	Officer Director	$0	$0	$0
ANDREW LEE	DIRECTOR	1.50	Director	$0	$0	$0
KAI CHAN	DIRECTOR	1.50	Director	$0	$0	$0
ALAN LAU	ADVISORY BOARD MEMBER	1.50	Director	$0	$0	$0
DICKIE LAU	DIRECTOR	1.50	Director	$0	$0	$0
WALLACE MANG	DIRECTOR	1.50	Director	$0	$0	$0
CARSON MOK	ADVISORY BOARD MEMBER	1.50	Director	$0	$0	$0
JASON CHUI	DIRECTOR	1.50	Director	$0	$0	$0
JACQUELINE PAU	DIRECTOR	1.50	Director	$0	$0	$0
CHING C LAU	DIRECTOR	1.50	Director	$0	$0	$0
NANCY LO	DIRECTOR	1.50	Director	$0	$0	$0
JANE LAM	DIRECTOR	1.50	Director	$0	$0	$0
PETER NG	DIRECTOR	1.50	Director	$0	$0	$0
THOMAS HO	DIRECTOR	1.50	Director	$0	$0	$0
VICTOR KWONG	DIRECTOR	1.50	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	$1,300,924	$866,307	$6,335,681	$434,617
2023	$1,355,753	$804,421	$5,454,570	$551,332
2022	$1,136,027	$977,247	$4,408,010	$158,780
2021	$2,716,362	$1,186,032	$4,912,963	$1,530,330
2020	$1,459,775	$655,071	$2,782,595	$804,704
2019	$1,798,383	$1,099,384	$1,977,702	$698,999
2018	$1,225,170	$980,729	$1,127,470	$244,441
2018	$1,225,170	$980,729	$1,127,470	$244,441

CHINA GRADUATE SCHOOL OF THEOLOGY INC