GREAT COMMISSION UNIVERSITY INC

EIN: 851562918 501(c)(3) Education

HOWE, IN

Total Revenue
$1,117,167
Total Expenses
$1,022,190
Total Assets
$1,131,889
Net Assets
$869,280
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2020
Legal Domicile
IN
Principal Officer
MATTHIAS GEBHART
Phone
5156610930
Tax Period
2024-08-01 to 2025-07-31

GREAT COMMISSION UNIVERSITY INC, founded in 2020, is a community nonprofit in the Education sector that reported $1.1M in total revenue in fiscal year 2024. Revenue surged 32% from the prior year, signaling strong growth momentum. Expenses of $1.0M left a modest 9% surplus.

Mission

GCU SERVES THE GLOBAL CHURCH BY EDUCATING MISSION LEADERS TO FULFILL THE GREAT COMMISSION OF JESUS CHRIST. GCU ACCOMPLISHES THIS MISSION THROUGH A COMPREHENSIVE PROGRAM OF BIBLICAL AND GENERAL EDUCATION, CHRIST-CENTERED SERVICE AND SUPPORT, AND APPLIED SCHOLARSHIP IN PRACTICAL ENVIRONMENTS. GCU OFFERS THESE ENVIRONMENTS THROUGH CHRISTIAN MINISTRIES THAT SUPPORT THE UNIVERSITY.

Program Service Accomplishments

Program 1
Expenses: $507,153

OUR MAIN PROGRAM SERVICE IS OUR EDUCATIONAL PROGRAM, DIVIDED INTO THE BACHELOR IN THEOLOGY. THE TOTAL ENROLLMENT IN BOTH PROGRAMS IS APPROXIMATELY 50 STUDENTS (ABOUT 30% IN THE MDIV, 70% IN THE BA...

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OUR MAIN PROGRAM SERVICE IS OUR EDUCATIONAL PROGRAM, DIVIDED INTO THE BACHELOR IN THEOLOGY. THE TOTAL ENROLLMENT IN BOTH PROGRAMS IS APPROXIMATELY 50 STUDENTS (ABOUT 30% IN THE MDIV, 70% IN THE BA PROGRAM). OJECTIVE OF OUR EDUCATION IS TO RAISE THESE STUDENTS AS CAPABLE MISSION LEADERS, LEADING CHURCHES AND MINISTRIES IN DIFFERENT CULTURAL, SOCIOLOGICAL AND GEOGRAPHICAL CONTEXTS GLOBALLY. WE ACHIEVE THIS OBJECTIVE THROUGH A SOUND ACADEMIC THEOLOGICAL EDUCATION PAIRED WITH SPIRITUAL FORMATION PROGRAMS AND MINISTRY PRACTICE. THE QUALITY OF OUR PROGRAMS IS ASSURED THROUGH OUR ACCREDITING AGENCY TRACS (TRANSNATIONAL ASSOCIATION OF CHRISTIAN COLLEGES AND SCHOOLS), WITH WHOM WE HOLD THE STATUS AS APPLICANT AND ARE IN THE PROCESS TOWARD CANDIDACY. OUR STUDENTS ARE THOSE DIRECTLY SERVED BY OUR PROGRAMS - THROUGH THESE STUDENTS, BY EQUIPPING AND RAISING THEM ACCORDING TO THE SKILLSET MENTIONED ABOVE, WE SERVE INDERECTLY A FAR GREATER NUMBER OF PEOPLE OF DIFFERENT AGES, GENDER AND SOCIAL BACKGROUNDS. SINCE ALL OF OUR STUDENTS ARE ACTIVELY INVOLVED IN MINISTRY AND CHURCH ACTIVITIES IN THE CONTEXT OF GLOBAL MISSIONS THEY ARE ALREADY IMPACTING A CONSIDERABLE NUMBER OF PEOPLE AROUND THEM, IN DIRECT PERSONAL ENGAGEMENT AND VIRTUALLY THROUGH ONLINE ACTIVITIES. OUR STUDENTS ARE SERVING IN CURRENTLY ABOUT 20 DIFFERENT COUNTRIES ACROSS LATIN AMERICA, AFRICA AND EUROPE. BY PROVIDING OUR PROGRAMS TO THEM THE SCOPE OF OUR WORK STRETCHES ACROSS THESE LARGE CONTINENTS, AND THROUGH OUR STUDENTS' CONTINUOUSLY GROWING MISSIONARY ACTIVITIES, THE INDIRECT SCOPE OF OUR WORK REACHES FAR BEYOND OUR STUDENTS' IMMEDIATE LOCATIONS.

Program 2
Expenses: $441,667

RENOVATE AND DEVELOP THE INDIANA CAMPUS. BESIDES SERVING OUR DISTANCE EDUCATION STUDENTS GLOBALLY, WE DEVELOP OUR PHYSICAL CAMPUS IN HOWE, INDIANA, IN PREPARATION FOR PROVIDING OUR EDUCATIONAL AND...

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RENOVATE AND DEVELOP THE INDIANA CAMPUS. BESIDES SERVING OUR DISTANCE EDUCATION STUDENTS GLOBALLY, WE DEVELOP OUR PHYSICAL CAMPUS IN HOWE, INDIANA, IN PREPARATION FOR PROVIDING OUR EDUCATIONAL AND MINISTERIAL PROGRAMS AND SERVICES TO ON-CAMPUS STUDENTS IN THE NEAR FUTURE. THE HISTORICAL CAMPUS, FORMERLY A MILITARY ACADEMY, STRETCHES ACROSS 56 ACRES WITH 25 BUILDINGS OF DIFFERENT KINDS WITH A TOTAL SQUARE FOOTAGE OF ABOUT 250,000. WE HAVE BEEN CONTINUOUSLY MAINTAINING, RENOVATING AND IMPROVING THIS VAST PROPERTY. DURING THE PAST YEAR, BESIDES REGULAR MAINTENANCE AND UP-KEEP, WE BROUGHT SIGNIFICANT IMPROVEMENTS TO SEVERAL BUILDINGS ESPECIALLY THROUGH GUTTER AND ROOFING UPGRADES, ALONG WITH INTERIOR RENOVATION PROJECTS TO PROVIDE MORE QUALITY LIVING AND WORKING SPACE.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $911,487
Program Service Revenue $200,000
Investment Income $0
Other Revenue $5,680
TOTAL REVENUE $1,117,167

Expense Breakdown

Grants Paid $0
Salaries & Benefits $163,987
Fundraising Expenses $0
Program Expenses $948,820
Other Expenses $858,203
TOTAL EXPENSES $1,022,190

Year-over-Year Comparison

2024 2023 Change
Revenue $1,117,167 $849,249 +0.3%
Expenses $1,022,190 $1,573,321 -0.4%
Net Income $94,977 $-724,072 -1.1%
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

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Governance

Voting Members
6
Independent Members
5
Employees
6
Volunteers
5

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
2
$0
Total Directors
6
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MATTHIAS GEBHART PRESIDENT 40.00
Officer Director
$0 $0 $0
ERIC HYOUNGGUN KWON CFO 40.00
Officer
$0 $0 $0
ANTHONY CHIU CHAIR 5.00
Director
$0 $0 $0
JOSEPHINE DISLA BOARD MEMBER 5.00
Director
$0 $0 $0
AMANDA GARCIA BOARD MEMBER 5.00
Director
$0 $0 $0
ESTHER PENG BOARD MEMBER 5.00
Director
$0 $0 $0
DANIELLE WHITE BOARD MEMBER 5.00
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
2025 $1,117,167 $1,022,190 $1,131,889 $94,977
2024 $849,249 $724,072 $1,043,312 $125,177
2023 $635,112 $516,566 $868,824 $118,546
2022 $942,754 $664,028 $639,730 $278,726
2021 $292,739 $313,209 $348,461 $-20,470
2020 $492,131 $219,810 $291,199 $272,321
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