KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY (EIN 261381951) - 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

2007

Legal Domicile

Principal Officer

JONG TAEK CHUNG

Phone

2068197734

Tax Period

2025-01-01 to 2025-12-31

KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY, founded in 2007, is a community nonprofit in the Education sector that reported $5.6M in total revenue in fiscal year 2025. Expenses of $5.3M left a modest 4% surplus.

Mission

The mission of the seminary is to provide higher education in th Bible, the gospel, and doctrines and constitution of the Presbyterian Church to train church leaders and ministry professionals for the expansion of the and the Kingdom of God under the direct oversight of the Oversees Korean CHurch (KPCA) General Assembly

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $5,566,476

Investment Income $0

Other Revenue $0

TOTAL REVENUE $5,566,476

Expense Breakdown

Grants Paid $0

Salaries & Benefits $185,965

Fundraising Expenses $0

Program Expenses $5,340,104

Other Expenses $5,154,139

TOTAL EXPENSES $5,340,104

Year-over-Year Comparison

	2025	2024	Change
Revenue	$5,566,476	$5,505,575	+0.0%
Expenses	$5,340,104	$3,723,412	+0.4%
Net Income	$226,372	$1,782,163	-0.9%

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
JONG TAK CHUNG	Administrator	40.00	Officer	$0	$0	$0
YOUNG KIL JIN	President	N/A		$0	$0	$0
ILKYU PARK	Chair of Director	N/A		$0	$0	$0
DONHA LEE	Vice Chair of Director	N/A		$0	$0	$0
SUNHEE PARK	Treasury Director	N/A		$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	$5,566,476	$5,340,104	$2,050,519	$226,372
2024	$5,505,575	$3,723,412	$1,824,147	$1,782,163

KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY