SELMA 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

1881

Legal Domicile

Principal Officer

DR STANFORD ANGION

Phone

3348722533

Tax Period

2024-08-01 to 2025-07-31

SELMA UNIVERSITY, founded in 1881, is a community nonprofit in the Education sector that reported $2.8M in total revenue in fiscal year 2024. Revenue surged 113% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.3M, a strong 46% 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.

Program Service Accomplishments

Program 1

Expenses: $231,841 Revenue: $631,628

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 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 $2,087,693

Program Service Revenue $284,387

Investment Income $10,500

Other Revenue $457,399

TOTAL REVENUE $2,839,979

Expense Breakdown

Grants Paid $0

Salaries & Benefits $682,966

Fundraising Expenses $0

Program Expenses $231,841

Other Expenses $863,397

TOTAL EXPENSES $1,546,363

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,839,979	$1,330,715	+1.1%
Expenses	$1,546,363	$1,320,209	+0.2%
Net Income	$1,293,616	$10,506	+122.1%

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

$72,458

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 STANFORD ANGION	PRESIDENT	40.00	Officer	$72,458	$0	$72,458

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	$2,839,979	$1,546,363	$4,133,246	$1,293,616
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