SOUTHWESTERN REFORMED SEMINARY (EIN 474385030) - 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

2014

Legal Domicile

Principal Officer

HONG MAN KIM

Tax Period

2018-01-01 to 2018-12-31

SOUTHWESTERN REFORMED SEMINARY, founded in 2014, is a micro nonprofit in the Religion sector that reported $82K in total revenue in fiscal year 2018. Revenue surged 51% from the prior year, signaling strong growth momentum. Expenses of $75K left a modest 8% surplus.

Mission

SOUTHWESTERN REFORMED SEMINARY(SRS) IS AN THEOLOGICAL SEMINARY TO TRAIN STUDENTS IN CHRISTIAN RELIGIOUS DESIPLINES IN ORDER TO PREPARE THEM FOR EDUCATIONAL, MINISTERIAL, MISSIONARY, AND SERVICE WORK AND OTHER CHARITABLE PURPOSES.

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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 (2018)

Revenue Breakdown

Contributions & Grants $27,290

Program Service Revenue $54,620

Investment Income $0

Other Revenue $0

TOTAL REVENUE $81,910

Expense Breakdown

Grants Paid $0

Salaries & Benefits $60,284

Fundraising Expenses $0

Program Expenses $59,262

Other Expenses $14,698

TOTAL EXPENSES $74,982

Year-over-Year Comparison

	2018	2017	Change
Revenue	$81,910	$54,205	+0.5%
Expenses	$74,982	$61,995	+0.2%
Net Income	$6,928	$-7,790	-1.9%

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

$36,000

Total Directors

$36,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HONG MAN KIM	PRESIDENT	30.00	Officer Director	$36,000	$0	$36,000
YOUNG DONG SON	SECRETARY CFO	15.00	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
2018	$81,910	$74,982	$49,035	$6,928

SOUTHWESTERN REFORMED SEMINARY