BLUE MOUNTAIN CHRISTIAN 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

1873

Legal Domicile

Principal Officer

DR BARBARA CHILDERS MCMILLIN

Phone

6626854771

Tax Period

2024-07-01 to 2025-06-30

BLUE MOUNTAIN CHRISTIAN UNIVERSITY, founded in 1873, is a mid-sized nonprofit in the Education sector that reported $23.3M in total revenue in fiscal year 2024. Revenue grew 18% year-over-year, indicating healthy expansion.

Mission

TO ASSIST STUDENTS IN DEVELOPING INTELLECTUAL INTEGRITY, ACADEMIC EXCELLENCE, SOCIAL AWARENESS, AND CHRISTIAN CHARACTER

Program Service Accomplishments

Program 1

Expenses: $16,963,527 Revenue: $13,881,011

THE NUMBER OF STUDENTS SERVED THIS FISCAL YEAR WAS 1,126

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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 $5,933,414

Program Service Revenue $13,881,011

Investment Income $3,376,387

Other Revenue $81,323

TOTAL REVENUE $23,272,135

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,805,559

Fundraising Expenses $176,521

Program Expenses $16,963,527

Other Expenses $15,026,452

TOTAL EXPENSES $22,832,011

Year-over-Year Comparison

	2024	2023	Change
Revenue	$23,272,135	$19,728,814	+0.2%
Expenses	$22,832,011	$21,374,296	+0.1%
Net Income	$440,124	$-1,645,482	-1.3%

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

293

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

$292,637

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR BARBARA CHILDERS MCMILLIN	EX-OFFICIO	40.00	Officer	$176,850	$27,034	$203,884
DR TAMMIE MCCOY	DEAN OF NURS	40.00	Highest	$154,500	$15,476	$169,976
DR RONALD MEEKS	DIR-BIBLICAL	40.00	Highest	$106,792	$15,370	$122,162
POLLY HALL	CHIEF FINANC	40.00	Officer	$75,920	$12,833	$88,753
MRS VANITA BILLINGSLEY	MEMBER AT LA	N/A	Officer Director	$0	$0	$0
MR BJ CANUP	TRUSTEE	N/A	Director	$0	$0	$0
DR LEORA DUCE-BYRD	TRUSTEE	N/A	Director	$0	$0	$0
MS LINDA GHOLSTON	CHAIR	N/A	Officer Director	$0	$0	$0
MR BOB GLOVER	TRUSTEE	N/A	Director	$0	$0	$0
MR WALTER GRACE	TRUSTEE	N/A	Director	$0	$0	$0
MR HAROLD WAYNE HANKINS	TRUSTEE	N/A	Director	$0	$0	$0
MRS JOY HURT HILL	TRUSTEE	N/A	Director	$0	$0	$0
MRS NORMA RUTH ROBBINS LEE	TRUSTEE	N/A	Director	$0	$0	$0
THE REVEREND JAMES LEWIS	VICE CHAIR	N/A	Officer Director	$0	$0	$0
DR THAD MOORE	TRUSTEE	N/A	Director	$0	$0	$0
MR GREG PIRKLE	MEMBER AT LA	N/A	Officer Director	$0	$0	$0
MRS MELISSA SCOTT	TRUSTEE	N/A	Director	$0	$0	$0
MRS ELIZABETH SKINNER	TRUSTEE	N/A	Director	$0	$0	$0
MR MIKE STATEN	TRUSTEE	N/A	Director	$0	$0	$0
MR TOMMY TAPP	SECRETARY	N/A	Officer Director	$0	$0	$0
DR TOMMY VINSON	TRUSTEE	N/A	Director	$0	$0	$0
DR CARL WHITE	TRUSTEE	N/A	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	$23,272,135	$22,832,011	$39,357,350	$440,124
2024	$19,728,814	$21,374,296	$37,161,592	$-1,645,482
2023	$21,611,075	$20,682,278	$38,161,064	$928,797
2022	$19,312,003	$21,048,732	$37,086,788	$-1,736,729
2021	$21,477,479	$18,178,896	$37,926,447	$3,298,583
2020	$16,306,030	$15,961,474	$35,128,866	$344,556
2019	$16,456,349	$14,539,554	$37,860,361	$1,916,795
2018	$15,487,681	$14,061,514	$35,077,560	$1,426,167