MAKAR JAMES UNIVERSITY (EIN 731679393) - 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

2003

Legal Domicile

Principal Officer

STEVE HONG

Phone

3238108837

Tax Period

2019-01-01 to 2019-12-31

MAKAR JAMES UNIVERSITY, founded in 2003, is a micro nonprofit in the Education sector that reported $23K in total revenue in fiscal year 2019. Revenue fell 99% from the prior year — a significant decline worth monitoring. Expenses of $101K exceeded revenue, resulting in a 339% operating deficit.

Mission

TO PROVIDE THEOLOGICAL EDUCATION SERVICES

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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 (2019)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $23,075

Investment Income $0

Other Revenue $0

TOTAL REVENUE $23,075

Expense Breakdown

Grants Paid $0

Salaries & Benefits $45,140

Fundraising Expenses $0

Program Expenses $53,791

Other Expenses $56,154

TOTAL EXPENSES $101,294

Year-over-Year Comparison

	2019	2018	Change
Revenue	$23,075	$2,240,000	-1.0%
Expenses	$101,294	$192,749	-0.5%
Net Income	$-78,219	$2,047,251	-1.0%

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

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

$16,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE HONG	PRESIDENT	040.00	Officer	$16,500	$0	$16,500
DONG YOO	BOARD MEMBER	001.00	Director	$0	$0	$0
DANIEL YOON	BOARD MEMBER	001.00	Director	$0	$0	$0
MOSES CHON	BOARD MEMBER	001.00	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
2019	$23,075	$101,294	$42,188	$-78,219
2018	$2,240,000	$192,749	$2,122,921	$2,047,251
2017	$95,200	$93,243	$72,108	$1,957

MAKAR JAMES UNIVERSITY