Cornerstone University

EIN: 381443369 501(c)(3) Education

Grand Rapids, MI

Total Revenue
$53,639,419
Total Expenses
$55,326,488
Total Assets
$105,225,637
Net Assets
$97,765,236
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1941
Legal Domicile
MI
Phone
6169495300
Tax Period
2023-06-01 to 2024-05-31

Cornerstone University, founded in 1941, is a mid-sized nonprofit in the Education sector that reported $53.6M in total revenue in fiscal year 2023.

Mission

The University, including Cornerstone Theological Seminary, Asia Biblical Theological Seminary, and radio ministries, exists to empower men and women to excel as influencers in our world for Christ by offering a student focused learning community where Jesus Christ is central.

Program Service Accomplishments

Program 1
Expenses: $28,957,309 Revenue: $37,700,989

Academic instruction and academic support make up the educational expenses. The university has over 270 full- and part-time staff and faculty. We have just under 2000 students on a 120-acre campus...

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Academic instruction and academic support make up the educational expenses. The university has over 270 full- and part-time staff and faculty. We have just under 2000 students on a 120-acre campus and online.

Program 2
Expenses: $9,780,773 Revenue: $427,748

Student services includes campus life and activities including athletics, health counseling services, enrollment services financial aid, etc. Organized activities include summer sports camps, golf...

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Student services includes campus life and activities including athletics, health counseling services, enrollment services financial aid, etc. Organized activities include summer sports camps, golf outings, special academic and athletic trips, banquets, and other miscellaneous activities.

Program 3
Expenses: $6,755,513 Revenue: $8,132,682

Auxiliaries include room and board, apartment rentals, hospitality and events, and radio ministries. Cornerstone Radio Ministries includes the operations of five noncommercial radio stations WCSG...

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Auxiliaries include room and board, apartment rentals, hospitality and events, and radio ministries. Cornerstone Radio Ministries includes the operations of five noncommercial radio stations WCSG, Grand Rapids with signals also in Kalamazoo, Benton Harbor and Battle Creek. 3,548,831 is included in contribution revenue on Part VIII, Line 1f.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $6,011,527
Program Service Revenue $47,085,224
Investment Income $345,364
Other Revenue $197,304
TOTAL REVENUE $53,639,419

Expense Breakdown

Grants Paid $16,183,816
Salaries & Benefits $23,443,751
Fundraising Expenses $1,735,374
Program Expenses $45,493,595
Other Expenses $15,636,004
TOTAL EXPENSES $55,326,488

Year-over-Year Comparison

2023 2022 Change
Revenue $53,639,419 $53,411,196 +0.0%
Expenses $55,326,488 $53,362,947 +0.0%
Net Income $-1,687,069 $48,249 -36.0%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Liquidity & Cash Position

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Governance

Voting Members
17
Independent Members
15
Employees
1148
Volunteers
170

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
9
$973,870
Total Directors
17
$367,204
Key Employees
0
$0
Highest Compensated
5
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
N/A Trustee, Secretary 1.0
Officer Director
$0 $0 $0
N/A Trustee, Treasurer 1.0
Officer Director
$0 $0 $0
N/A President 50.0
Officer Director
$331,369 $35,835 $367,204
N/A Trustee, Vice Chair 1.0
Officer Director
$0 $0 $0
N/A Trustee, Chair 1.0
Officer Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A Trustee 1.0
Director
$0 $0 $0
N/A VP for Academics 50.0
Officer
$136,236 $8,932 $145,168
N/A VP Finance / CFO 50.0
Officer
$50,037 $0 $50,037
N/A VP Chief of Staff 50.0
Officer
$187,200 $32,729 $219,929
N/A VP CFO 50.0
Officer
$127,983 $63,549 $191,532
N/A Sec Dir of Accreditation 50.0
Highest
$130,090 $0 $130,090
N/A Seminary Faculty 50.0
Highest
$114,100 $1,022 $115,122
N/A Dean School of Ministry 50.0
Highest
$106,920 $24,783 $131,703
N/A AVP Marketing 50.0
Highest
$125,490 $22,759 $148,249
N/A VP of Advancement 50.0
Highest
$113,110 $21,454 $134,564
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 No data No data No data No data
2024 $53,639,419 $55,326,488 $105,225,637 $-1,687,069
2023 $53,411,196 $53,362,947 $104,686,388 $48,249
2022 $59,861,010 $56,196,902 $108,326,203 $3,664,108
2021 $58,079,674 $50,218,529 $108,650,867 $7,861,145
2020 $55,341,460 $51,083,926 $101,647,008 $4,257,534
2019 $54,068,050 $51,532,223 $99,878,742 $2,535,827
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