CITY SEMINARY OF SACRAMENTO (EIN 852109695) - 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

2021

Legal Domicile

Principal Officer

TOM LAGOMARSINO

Phone

9164734298

Tax Period

2024-01-01 to 2024-12-31

CITY SEMINARY OF SACRAMENTO, founded in 2021, is a small nonprofit in the Education sector that reported $135K in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $200K exceeded revenue, resulting in a 48% operating deficit.

Mission

CLASSROOM AND ONLINE THEOLOGICAL EDUCATION FOR INDIVIDUALS PREPARING TO ENTER MINISTRY

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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 $133,714

Program Service Revenue $0

Investment Income $0

Other Revenue $1,446

TOTAL REVENUE $135,160

Expense Breakdown

Grants Paid $4,942

Salaries & Benefits $64,104

Fundraising Expenses $356

Program Expenses $140,737

Other Expenses $131,446

TOTAL EXPENSES $200,492

Year-over-Year Comparison

	2024	2023	Change
Revenue	$135,160	$110,560	+0.2%
Expenses	$200,492	$231,834	-0.1%
Net Income	$-65,332	$-121,274	-0.5%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JERRY DEYOUNG	DIRECTOR	1.00	Director	$0	$0	$0
DAVID FAUST	DIRECTOR	1.00	Director	$0	$0	$0
TOM LAGOMARSINO	CHAIRMAN	1.00	Officer	$0	$0	$0
PABLO LANDAZURI	DIRECTOR	1.00	Director	$0	$0	$0
DENNIS ROE	DIRECTOR	1.00	Director	$0	$0	$0
WILLIAM CALMES	DIRECTOR	1.00	Director	$0	$0	$0
WAYNE JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
JOSE FABILA	DIRECTOR	1.00	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
2024	$135,160	$200,492	$496,173	$-65,332
2023	$110,560	$231,834	$546,840	$-121,274
2022	$479,791	$140,221	$665,264	$339,570
2022	$479,791	$140,221	$665,264	$339,570
2021	$422,682	$96,988	$325,694	$325,694

CITY SEMINARY OF SACRAMENTO