Rochester Christian University

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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

1959

Legal Domicile

Phone

2482182000

Tax Period

2024-06-01 to 2025-05-31

Rochester Christian University, founded in 1959, is a mid-sized nonprofit that reported $26.6M in total revenue in fiscal year 2024. Expenses of $25.7M left a modest 3% surplus.

Mission

EDUCATIONTHE MISSION OF ROCHESTER CHRISTIAN UNIVERSITY IS TO PREPARE STUDENTS FOR PROFESSIONAL AND PERSONAL SUCCESS AS THEY SERVE IN GODS WORLD

Program Service Accomplishments

Program 1

Expenses: $21,372,304 Revenue: $24,347,358

ROCHESTER CHRISTAIN UNIVERSITY CULTIVATES ACADEMIC EXCELLENCE, PRINCIPLED CHARACTER, SERVANT LEADERSHIP, AND GLOBAL AWARENESS THROUGH A RIGOROUS EDUCATIONAL EXPERIENCE THAT INTEGRATES LIBERAL ARTS...

ROCHESTER CHRISTAIN UNIVERSITY CULTIVATES ACADEMIC EXCELLENCE, PRINCIPLED CHARACTER, SERVANT LEADERSHIP, AND GLOBAL AWARENESS THROUGH A RIGOROUS EDUCATIONAL EXPERIENCE THAT INTEGRATES LIBERAL ARTS AND PROFESSIONAL STUDIES WITHIN AN INCLUSIVE CHRISTIAN HERITAGE.

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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 $2,236,340

Program Service Revenue $22,958,450

Investment Income $226,726

Other Revenue $1,217,005

TOTAL REVENUE $26,638,521

Expense Breakdown

Grants Paid $8,834,949

Salaries & Benefits $9,417,362

Fundraising Expenses $1,009,093

Program Expenses $21,372,304

Other Expenses $7,460,243

TOTAL EXPENSES $25,712,554

Year-over-Year Comparison

	2024	2023	Change
Revenue	$26,638,521	$24,706,320	+0.1%
Expenses	$25,712,554	$25,615,550	+0.0%
Net Income	$925,967	$-909,230	-2.0%

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

385

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

$1,172,658

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Brian Stogner	President	50.00	Officer	$199,260	$36,927	$236,187
Thomas Rellinger	Executive VP of Rochester College	50.00	Officer	$164,924	$63,630	$228,554
Klint Pleasant	SR VP - Athletic Director	50.00	Officer	$83,857	$78,223	$162,080
Remy Bruder	Provost	50.00	Officer	$135,226	$25,292	$160,518
Luke Fleer	VP Dev & Alumni Relations	50.00	Officer	$132,995	$21,500	$154,495
Charity Davidson	VP - Human Resources	50.00	Officer	$106,855	$8,574	$115,429
Scott Samuels	VP Enrollment	50.00	Officer	$114,887	$508	$115,395
Joe F Alexander	Board Chairperson	0.50	Director	$0	$0	$0
DeAndra Smith	Director	0.10	Director	$0	$0	$0
Domenic Morelli	Director	0.10	Director	$0	$0	$0
Richard Watson	Vice Chairperson	0.10	Director	$0	$0	$0
James Randolph	Director	0.10	Director	$0	$0	$0
Scott Muska	Director	0.10	Director	$0	$0	$0
Gary B Byram	Director	0.10	Director	$0	$0	$0
Mark Ide	Chair Audit Committee	0.25	Director	$0	$0	$0
William Anderson	Director	0.10	Director	$0	$0	$0
Robert Clarke	Vice Chair	0.10	Director	$0	$0	$0
Lajuana Gill	Director	0.10	Director	$0	$0	$0
Corrin Barnett	Director	0.10	Director	$0	$0	$0
Kevin Stewart	Director	0.10	Director	$0	$0	$0
Duane Harrison	Director	0.10	Director	$0	$0	$0
Rhonda Lowry	Director	0.10	Director	$0	$0	$0
Lorenzo Sewell	Director	0.10	Director	$0	$0	$0
Jaymes Vettraino	VP and Chief Financial Officer	50.00	Key Emp	$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	$26,638,521	$25,712,554	$30,669,889	$925,967
2024	$24,706,320	$25,615,550	$29,278,323	$-909,230
2023	$25,001,276	$24,905,227	$30,220,199	$96,049
2022	$26,657,175	$24,190,598	$30,295,150	$2,466,577
2021	$24,776,637	$21,929,153	$26,485,337	$2,847,484
2020	$21,613,111	$20,299,775	$24,135,084	$1,313,336
2019	$20,600,592	$19,757,754	$23,979,701	$842,838
2018	$20,433,806	$19,901,627	$23,244,562	$532,179