GRADUATE THEOLOGICAL FOUNDATION INC (EIN 351622256) - 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

1984

Legal Domicile

Principal Officer

PAUL KIRBAS

Phone

8004235983

Tax Period

2024-01-01 to 2024-12-31

GRADUATE THEOLOGICAL FOUNDATION INC, founded in 1984, is a small nonprofit in the Arts, Culture & Humanities sector that reported $346K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring.

Mission

THE GRADUATE THEOLOGICAL FOUNDATION IS AN INTERRELIGIOUS DEGREE GRANTING EDUCATIONAL INSTITUTION THAT PROVIDES CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR MINISTRY PROFESSIONALS.

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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 $26,052

Program Service Revenue $320,091

Investment Income $173

Other Revenue $72

TOTAL REVENUE $346,388

Expense Breakdown

Grants Paid $0

Salaries & Benefits $215,909

Fundraising Expenses $0

Program Expenses $194,205

Other Expenses $128,146

TOTAL EXPENSES $344,055

Year-over-Year Comparison

	2024	2023	Change
Revenue	$346,388	$453,457	-0.2%
Expenses	$344,055	$582,591	-0.4%
Net Income	$2,333	$-129,134	-1.0%

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

$37,786

Total Directors

$116,904

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNIFER KIRBAS	PROVOST	0.19	Director	$72,945	$6,173	$79,118
KENDRA E CLAYTON	DIRECTOR	0.19	Director	$0	$0	$0
GLENN DUNN	DIRECTOR	0.19	Director	$0	$0	$0
PASTOR CARLOS E HAM	DIRECTOR	0.19	Director	$0	$0	$0
DR DENNIS REID	DIRECTOR	0.19	Director	$0	$0	$0
PAUL KIRBAS	CHAIRMAN OF THE BOARD	15.00	Officer Director	$31,613	$6,173	$37,786

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	$346,388	$344,055	$45,052	$2,333
2023	$453,457	$582,591	$42,719	$-129,134
2022	$595,428	$679,307	$172,253	$-83,879
2021	$658,035	$816,649	$272,389	$-158,614
2020	$804,703	$853,090	$414,345	$-48,387
2019	$836,314	$948,645	$478,147	$-112,331
2018	$765,214	$795,018	$599,530	$-29,804

GRADUATE THEOLOGICAL FOUNDATION INC