COLLEGE OF BIBLICAL STUDIES - HOUSTON (EIN 742016083) - 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

1976

Legal Domicile

Principal Officer

DR BILL BLOCKER

Phone

7137855995

Tax Period

2023-07-01 to 2024-06-30

COLLEGE OF BIBLICAL STUDIES - HOUSTON, founded in 1976, is a community nonprofit that reported $4.7M in total revenue in fiscal year 2023. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $9.2M exceeded revenue, resulting in a 97% operating deficit.

Mission

CBS PROVIDES ACCREDITED, BIBLICALLY-BASED UNDERGRADUATE EDUCATION FOR THE BODY OF 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 (2023)

Revenue Breakdown

Contributions & Grants $2,138,604

Program Service Revenue $1,918,645

Investment Income $211,081

Other Revenue $405,284

TOTAL REVENUE $4,673,614

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,048,197

Fundraising Expenses $499,118

Program Expenses $6,880,585

Other Expenses $3,167,323

TOTAL EXPENSES $9,215,520

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,673,614	$8,971,690	-0.5%
Expenses	$9,215,520	$8,746,354	+0.1%
Net Income	$-4,541,906	$225,336	-21.2%

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

$372,099

Total Directors

$372,099

Key Employees

$161,253

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR BILL BLOCKER	PRESIDENT	40.00	Officer Director	$254,551	$117,548	$372,099
DAVID W TAUBER SR	CHAIRMAN OF THE BOARD	1.00	Officer Director	$0	$0	$0
JAMES L COWTHRAN	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
RALPH D MCBRIDE	SECRETARY	1.00	Officer Director	$0	$0	$0
BARKSDALE HORTENSTINE	TREASURER	1.00	Officer Director	$0	$0	$0
MATTHEW BARNES	MEMBER	1.00	Director	$0	$0	$0
JAMES T FOX	MEMBER	1.00	Director	$0	$0	$0
MICHAEL E GENTRY	MEMBER	1.00	Director	$0	$0	$0
BRUCE E MUNSTERMAN	REGENT	1.00	Director	$0	$0	$0
DAVID K OELFKE	REGENT	1.00	Director	$0	$0	$0
THOMAS D OWENS	MEMBER	1.00	Director	$0	$0	$0
LAURA A PETERSEN MD MPH	MEMBER	1.00	Director	$0	$0	$0
LYNDEN B ROSE	MEMBER	1.00	Director	$0	$0	$0
CARRIE SIMMONS SKIPTON	MEMBER	1.00	Director	$0	$0	$0
REV IVORY L VARNER	MEMBER	1.00	Director	$0	$0	$0
JENNIFER LAMPKIN	MEMBER	1.00	Director	$0	$0	$0
JOHN E BREWSTER JR	MEMBER	1.00	Director	$0	$0	$0
DIANA WANDIX-WHITE	MEMBER	1.00	Director	$0	$0	$0
JACQUES CRAIG	MEMBER	1.00	Director	$0	$0	$0
LANCE C ARMSTEAD	AT LARGE	1.00	Officer Director	$0	$0	$0
PAUL KEITH	VICE PRESIDENT/COO	40.00	Key Emp	$152,503	$8,750	$161,253
EMMANUEL LALANDE	VICE PRESIDENT OF STUDENT SERVICES	40.00	Highest	$106,525	$10,360	$116,885
MICHAEL SHANE BOOTHE	ASSOCIATE DEAN DISTANCE EDUCATION OPERATIONS	40.00	Highest	$101,674	$12,495	$114,169

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	No data	No data	No data	No data
2024	$4,673,614	$9,215,520	$11,382,103	$-4,541,906
2023	$8,971,690	$8,746,354	$16,385,578	$225,336
2022	$8,568,117	$8,496,008	$14,076,191	$72,109
2021	$8,419,661	$7,765,019	$14,326,805	$654,642
2020	$8,837,919	$9,114,073	$13,452,416	$-276,154
2019	$8,026,614	$7,529,701	$15,563,904	$496,913
2018	$7,237,865	$6,151,680	$15,219,600	$1,086,185

COLLEGE OF BIBLICAL STUDIES - HOUSTON