CALIFORNIA UNIVERSITY OF MANAGEMENT AND SCIENCES (EIN 330804576) - 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

1998

Legal Domicile

Principal Officer

ROBERT MANCUSO

Phone

7145333946

Tax Period

2024-07-01 to 2025-06-30

CALIFORNIA UNIVERSITY OF MANAGEMENT AND SCIENCES, founded in 1998, is a small nonprofit in the Education sector that reported $940K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Expenses of $861K left a modest 8% surplus.

Mission

THE SCHOOLS MISSION IS TO PROVIDE A HIGH QUALITY AND AFFORDABLE EDUCATION AND TO SERVE THE INTELLECTUAL AND PROFESSIONAL NEEDS OFINDIVIDUALS AND ORGANIZATIONS.

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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 $299,135

Program Service Revenue $606,875

Investment Income $23,689

Other Revenue $10,500

TOTAL REVENUE $940,199

Expense Breakdown

Grants Paid $600

Salaries & Benefits $492,870

Fundraising Expenses $0

Program Expenses $359,538

Other Expenses $367,648

TOTAL EXPENSES $861,118

Year-over-Year Comparison

	2024	2023	Change
Revenue	$940,199	$998,294	-0.1%
Expenses	$861,118	$912,301	-0.1%
Net Income	$79,081	$85,993	-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

$72,509

Total Directors

$65,400

Key Employees

$32,625

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT MANCUSO	PRESIDENT	40.00	Officer Director	$65,400	$0	$65,400
JAMES KOO	ADMINISTRATION DIRECTOR	16.00	Key Emp	$32,625	$0	$32,625
HOON KIM	CFO	5.00	Officer	$7,109	$0	$7,109
JASON SHIN	CHAIRMAN OF BOARD	24.00	Director	$0	$0	$0
ANNE AHN	SECRETARY	1.00	Officer Director	$0	$0	$0
KAPSOO HAN	TRUSTEE	1.00	Director	$0	$0	$0
AARON HONG	TRUSTEE	1.00	Director	$0	$0	$0
JAUNG SOON PARK	TRUSTEE	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	$940,199	$861,118	$835,737	$79,081
2024	$998,294	$912,301	$566,657	$85,993
2023	$1,087,434	$804,192	$481,983	$283,242
2022	$1,442,460	$626,250	$710,403	$816,210
2021	$465,450	$819,084	$315,009	$-353,634
2020	$413,518	$854,266	$412,963	$-440,748
2019	$408,302	$1,911,409	$677,215	$-1,503,107

CALIFORNIA UNIVERSITY OF MANAGEMENT AND SCIENCES