ROCHESTER 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

2012

Legal Domicile

Principal Officer

TED NAMGOONG

Phone

9496172006

Tax Period

2024-01-01 to 2024-12-31

ROCHESTER UNIVERSITY, founded in 2012, is a small nonprofit in the Education sector that reported $908K in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring.

Mission

TO PROVIDE RELIGIOUS EDUCATION PROGRAMS AND TO CONTINUE TO DEVELOPMENT OF RELIGIOUS EDUCATIONS

Program Service Accomplishments

Program 1

Expenses: $981,533

TO PROVIDE RELIGIOUS EDUCATION PROGRAMS AND TO CONTINUE TO DEVELOPMENT OF RELIGIOUS EDUCATIONS

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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 $0

Program Service Revenue $908,364

Investment Income $82

Other Revenue $0

TOTAL REVENUE $908,446

Expense Breakdown

Grants Paid $0

Salaries & Benefits $492,203

Fundraising Expenses $0

Program Expenses $981,533

Other Expenses $489,330

TOTAL EXPENSES $981,533

Year-over-Year Comparison

	2024	2023	Change
Revenue	$908,446	$1,308,742	-0.3%
Expenses	$981,533	$872,368	+0.1%
Net Income	$-73,087	$436,374	-1.2%

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

N/A

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

$52,635

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TED NAMGOONG	PRESIDENT	40.00	Officer	$52,635	$0	$52,635
MIEKO IGARASHI	SECRETARY	16.00	Officer	$0	$0	$0
BYEONG CHO	CFO/TREASURE	16.00	Officer	$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
2024	$908,446	$981,533	$1,166,341	$-73,087
2023	$1,339,788	$869,726	$1,010,350	$470,062
2022	$1,119,603	$639,905	$536,790	$479,698
2021	$450,000	$363,354	$63,669	$86,646