COMMISSION ON ACCREDITING OF THE ASSOCIATION OF THEOLOGICAL SCHOOLS (EIN 562476881) - 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

2004

Legal Domicile

Principal Officer

Frank Yamada

Phone

4127886505

Tax Period

2024-07-01 to 2025-06-30

COMMISSION ON ACCREDITING OF THE ASSOCIATION OF THEOLOGICAL SCHOOLS, founded in 2004, is a community nonprofit in the Education sector that reported $1.6M in total revenue in fiscal year 2024.

Mission

The mission of the Commission on Accrediting of the Association of Theological Schools is to contribute to the improvement and enhancement of theological education through the accreditation of schools that are members of The Association of Theological Schools in the United States and Canada.

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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 $1,317,011

Program Service Revenue $279,332

Investment Income $18,570

Other Revenue $0

TOTAL REVENUE $1,614,913

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,521,718

Other Expenses $1,706,718

TOTAL EXPENSES $1,706,718

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,614,913	$1,541,183	+0.0%
Expenses	$1,706,718	$1,592,689	+0.1%
Net Income	$-91,805	$-51,506	+0.8%

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

200

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
James Thames	Member	2	Director	$0	$0	$0
Joe Harrod	Chair	2	Officer Director	$0	$0	$0
Christopher Ciccarino	Vice Chair & Treasurer	2	Officer Director	$0	$0	$0
Elizabeth Bennett	Member	2	Director	$0	$0	$0
David Cassady	Member	2	Director	$0	$0	$0
Elmo Familiaran	Member	2	Director	$0	$0	$0
Peter Gathje	Member	2	Director	$0	$0	$0
Lydia Gillespie	Member	2	Director	$0	$0	$0
David Han	Member	2	Director	$0	$0	$0
William Harrison	Member	2	Director	$0	$0	$0
Michael Higgins	Member	2	Director	$0	$0	$0
Alyson Huntly	Member	2	Director	$0	$0	$0
Kristina Lizardy-Hajbi	Member	2	Director	$0	$0	$0
Rebecca Maloney	Member	2	Director	$0	$0	$0
Matthew Mills	Member	2	Director	$0	$0	$0
Mark Morozowich	Member	2	Director	$0	$0	$0
Debra Mumford	Member	2	Director	$0	$0	$0
Dwight Perry	Member & Representative to ATS	2	Director	$0	$0	$0
Kimberly Russaw	Member	2	Director	$0	$0	$0
J Jayakiran Sebastian	Member	2	Director	$0	$0	$0
Frank Yamada	Executive Director	2	Director	$0	$0	$0
Barbara Mutch	Secretary	40	Director	$0	$0	$0
Chris Meinzer	Assistant Treasurer	2	Director	$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	$1,614,913	$1,706,718	$1,101,747	$-91,805
2024	$1,541,183	$1,592,689	$1,184,850	$-51,506
2023	$1,502,158	$1,466,067	$1,210,588	$36,091
2022	$1,529,492	$1,675,710	$1,218,804	$-146,218
2021	$1,273,611	$1,180,308	$1,304,467	$93,303
2020	$1,465,786	$1,406,886	$1,218,056	$58,900
2019	$1,460,925	$1,386,625	$1,164,432	$74,300

COMMISSION ON ACCREDITING OF THE ASSOCIATION OF THEOLOGICAL SCHOOLS