BIRCHAM INTERNATIONAL 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

2009

Legal Domicile

Principal Officer

WILLIAM MARTIN

Phone

8777248872

Tax Period

2025-01-01 to 2025-12-31

BIRCHAM INTERNATIONAL UNIVERSITY, founded in 2009, is a small nonprofit in the Education sector that reported $624K in total revenue in fiscal year 2025. Revenue surged 29% from the prior year, signaling strong growth momentum. Expenses of $591K left a modest 5% surplus.

Mission

TO PROVIDE DISTANCE LEARNING.

Program Service Accomplishments

Program 1

Expenses: $583,714 Revenue: $624,414

WE ARE AN ONLINE UNIVERSITY DELIVERING HIGHER EDUCATION TO INDIVIDUALS ALL OVER THE WORLD. THE AVERAGE EXPENSE PER STUDENT WAS APPROXIMATELY $14,237 FOR EACH OF 41 STUDENTS.

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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 $624,414

Investment Income $0

Other Revenue $0

TOTAL REVENUE $624,414

Expense Breakdown

Grants Paid $68,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $583,714

Other Expenses $523,354

TOTAL EXPENSES $591,354

Year-over-Year Comparison

	2025	2024	Change
Revenue	$624,414	$482,705	+0.3%
Expenses	$591,354	$601,795	0.0%
Net Income	$33,060	$-119,090	-1.3%

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

N/A

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
GUILLERMO MARTIN OLSEN	PRESIDENT	30.00	Officer	$0	$0	$0
NURIA MANO SANCHEZ	VICE-PRESIDENT	15.00	Officer	$0	$0	$0
ELSA MARTIN OLSEN	SECRETARY	15.00	Officer	$0	$0	$0
JAVIER MENEDEZ	BOARD MEMBER	15.00		$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	$624,414	$591,354	$535,814	$33,060
2024	$482,705	$601,795	$502,754	$-119,090
2023	$458,672	$380,583	$621,844	$78,089
2022	$627,238	$432,588	$543,756	$194,650
2021	$499,709	$449,966	$383,465	$49,743
2020	$159,844	$58,915	$382,221	$100,929
2019	$235,569	$220,799	No data	$14,770