HOUSTON GRADUATE SCHOOL OF THEOLOGY

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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

1983

Legal Domicile

Principal Officer

Nathan Helling

Phone

7139429505

Tax Period

2022-07-01 to 2023-06-30

HOUSTON GRADUATE SCHOOL OF THEOLOGY, founded in 1983, is a small nonprofit that reported $531K in total revenue in fiscal year 2022. Revenue fell 42% from the prior year — a significant decline worth monitoring. Expenses of $681K exceeded revenue, resulting in a 28% operating deficit.

Mission

Equip women and men to be ministers and messengers of God's mission of reconciliation through academic excellence, personal transformation, and leadership development.

Program Service Accomplishments

Program 1

Expenses: $408,405 Revenue: $339,764

General operations to fulfill mission

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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 (2022)

Revenue Breakdown

Contributions & Grants $191,355

Program Service Revenue $335,371

Investment Income $1,848

Other Revenue $2,545

TOTAL REVENUE $531,119

Expense Breakdown

Grants Paid $0

Salaries & Benefits $453,206

Fundraising Expenses $0

Program Expenses $408,405

Other Expenses $227,350

TOTAL EXPENSES $680,556

Year-over-Year Comparison

	2022	2021	Change
Revenue	$531,119	$913,293	-0.4%
Expenses	$680,556	$790,735	-0.1%
Net Income	$-149,437	$122,558	-2.2%

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

N/A

Independent Members

N/A

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

$82,400

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Becky Towne	Academic Dean	40	Officer	$82,400	$0	$82,400
Jeremy Bill	Chair	2	Director	$0	$0	$0
Rick Weber	Vice Chair	1.5	Director	$0	$0	$0
Matt Smith	Treasurer	1.5	Director	$0	$0	$0
Gregg Becker	Trustee	0.5	Director	$0	$0	$0
Paul Pankratz	Trustee	0.5	Director	$0	$0	$0
Darren DeGraaf	Trustee	0.5	Director	$0	$0	$0
Brent Dorsey	Trustee	0.5	Director	$0	$0	$0
Kathy Marshall-Spate	Trustee	0.5	Director	$0	$0	$0
Alison McGregor	Trustee	0.5	Director	$0	$0	$0
Larry Payne	Trustee	0.5	Director	$0	$0	$0
Matthew Paulson	Trustee	0.5	Director	$0	$0	$0
Alan Powell	Trustee	0.5	Director	$0	$0	$0
Jeff Byerly	Trustee	0.5	Director	$0	$0	$0
Janis Davis-Street	Trustee	0.5	Director	$0	$0	$0
Stephanie Fehr	Trustee	0.5	Director	$0	$0	$0
Glen Howie	Trustee	0.5	Director	$0	$0	$0
Ross Kramer	Trustee	0.5	Director	$0	$0	$0
Roger North	Trustee	0.5	Director	$0	$0	$0
Ruth Ollison	Trustee	0.5	Director	$0	$0	$0
Susan Ormsbee	Trustee	0.5	Director	$0	$0	$0
Christine Pense	Trustee	0.5	Director	$0	$0	$0
Eric Yunag	Trustee	0.5	Director	$0	$0	$0
Harry Kelm	Trustee	0.5	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
2023	$531,119	$680,556	$648,809	$-149,437
2022	$913,293	$790,735	$625,112	$122,558
2021	$1,398,659	$1,368,290	$905,615	$30,369
2020	$1,656,466	$1,453,721	$952,992	$202,745
2019	$1,623,966	$1,522,469	$1,023,565	$101,497
2018	$1,434,435	$1,446,940	$608,346	$-12,505