SELMA UNIVERSITY (EIN 630367461) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1881

Legal Domicile

Principal Officer

DR STANFORD ANGION

Phone

3348722533

Tax Period

2023-08-01 to 2024-07-31

SELMA UNIVERSITY, founded in 1881, is a community nonprofit in the Education sector that reported $1.2M in total revenue in fiscal year 2021. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $312K, a strong 27% operating margin.

Mission

SELMA UNIVERSITY'S MISSION IS TO PREPARE MEN AND WOMEN FOR CHRISTIAN MINISTRY AND CHRISTIAN LIVING IN THE MODERN WORLD BASED ON THE EXAMPLE OF JESUS CHRIST.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $891,578

Program Service Revenue $52,570

Investment Income $6,441

Other Revenue $380,126

TOTAL REVENUE $1,330,715

Expense Breakdown

Grants Paid $0

Salaries & Benefits $643,056

Fundraising Expenses $0

Program Expenses $162,544

Other Expenses $677,153

TOTAL EXPENSES $1,320,209

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,330,715	$1,089,571	+0.2%
Expenses	$1,320,209	$1,109,441	+0.2%
Net Income	$10,506	$-19,870	-1.5%

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

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

$61,042

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DARRYL CALDWELL	CHAIRMAN	1.00	Director	$0	$0	$0
JERRY SEAY	VICE CHAIRMAN	1.00	Director	$0	$0	$0
ARTHUR FOLMAR	TREASURER	1.00	Director	$0	$0	$0
GWENDOLYN WOODS	SECRETARY	1.00	Director	$0	$0	$0
IRMA BRYANT	TRUSTEE	1.00	Director	$0	$0	$0
JOHN CANTELOW III	TRUSTEE	1.00	Director	$0	$0	$0
LINDA FELTON-SMITH	TRUSTEE	1.00	Director	$0	$0	$0
JOHNNY MCKINNEY	TRUSTEE	1.00	Director	$0	$0	$0
SAMPSON GHOLSTON	TRUSTEE	1.00	Director	$0	$0	$0
TYLER HARDEMAN	TRUSTEE	1.00	Director	$0	$0	$0
CLIFFORD JONES	TRUSTEE	1.00	Director	$0	$0	$0
WOODIE MELTON	TRUSTEE	1.00	Director	$0	$0	$0
ALVIN MOORE	TRUSTEE	1.00	Director	$0	$0	$0
DR MELVIN OWENS	TRUSTEE	1.00	Director	$0	$0	$0
DR STANFORD ANGION	PRESIDENT	40.00	Officer	$61,042	$0	$61,042

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	$1,330,715	$1,320,209	$3,294,054	$10,506
2023	$1,089,571	$1,109,441	$3,165,540	$-19,870
2022	$1,168,110	$856,080	$3,106,666	$312,030

SELMA UNIVERSITY