WARNER PACIFIC UNIVERSITY (EIN 930386890) - 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

1937

Legal Domicile

Principal Officer

DOUGLAS WADE

Phone

5035171000

Tax Period

2024-06-01 to 2025-05-31

WARNER PACIFIC UNIVERSITY, founded in 1937, is a mid-sized nonprofit in the Education sector that reported $18.3M in total revenue in fiscal year 2024. Expenses of $20.8M exceeded revenue, resulting in a 13% operating deficit.

Mission

OFFER A FOUR-YEAR CHRISTIAN LIBERAL ARTS EDUCATION IN AN URBAN SETTING.

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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 $2,856,630

Program Service Revenue $14,454,802

Investment Income $610,659

Other Revenue $413,734

TOTAL REVENUE $18,335,825

Expense Breakdown

Grants Paid $2,186,752

Salaries & Benefits $9,173,679

Fundraising Expenses $451,888

Program Expenses $15,564,410

Other Expenses $9,421,051

TOTAL EXPENSES $20,781,482

Year-over-Year Comparison

	2024	2023	Change
Revenue	$18,335,825	$17,967,126	+0.0%
Expenses	$20,781,482	$20,205,674	+0.0%
Net Income	$-2,445,657	$-2,238,548	+0.1%

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

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

332

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

$593,849

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL MORELAND	TRUSTEE CHAIR	2.00	Officer Director	$0	$0	$0
RANDEE DOE	TRUSTEE SECRETARY	2.00	Officer Director	$0	$0	$0
VICTOR ALVARIZARES	TRUSTEE	1.00	Director	$0	$0	$0
KIMBERLEE ARMSTRONG	TRUSTEE	1.00	Director	$0	$0	$0
FRANK BORST	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL GUZMAN	TRUSTEE	1.00	Director	$0	$0	$0
DENEESE JONES	TRUSTEE	1.00	Director	$0	$0	$0
BEN SHULAR	TRUSTEE	1.00	Director	$0	$0	$0
TJ SMUELU	TRUSTEE	1.00	Director	$0	$0	$0
KEVIN STIFFLER	TRUSTEE	1.00	Director	$0	$0	$0
JOEL TALLMAN	TRUSTEE	1.00	Director	$0	$0	$0
SYLVIA WELCH	TRUSTEE	1.00	Director	$0	$0	$0
MARSHA WILLIAMS	TRUSTEE	1.00	Director	$0	$0	$0
DOUG WILSON	TRUSTEE	1.00	Director	$0	$0	$0
WILL WRIGHT	TRUSTEE	1.00	Director	$0	$0	$0
KEN YARNELL	TRUSTEE	1.00	Director	$0	$0	$0
BRIAN JOHNSON	PRESIDENT	40.00	Officer	$358,370	$29,945	$388,315
DOUGLAS WADE	EXECUTIVE VP/CFO	40.00	Officer	$175,000	$30,534	$205,534
CECELIA MONTO	VP FOR ACADEMICS, DEAN OF FACULTY	40.00	Highest	$167,807	$41,038	$208,845
DARILIS GARCIA	VP FOR ENROLLMENT, STUDENT SUCCESS & ENGAGEMENT	40.00	Highest	$139,689	$20,267	$159,956
KEVIN FINN	CONTROLLER/AVP FINANCE	40.00	Highest	$134,807	$29,254	$164,061
LINDA CAMPBELL	DEAN OF NURSING	40.00	Highest	$125,885	$17,355	$143,240
ANDREW WYNINGS	ASSOC VP FOR ADVANCEMENT	40.00	Highest	$119,814	$14,157	$133,971

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	$18,335,825	$20,781,482	$26,896,609	$-2,445,657
2024	$17,967,126	$20,205,674	$26,063,843	$-2,238,548
2023	$15,221,182	$20,017,680	$28,057,593	$-4,796,498
2022	$17,832,195	$18,556,039	$31,322,080	$-723,844
2021	$18,248,684	$18,397,196	$33,887,901	$-148,512
2020	$17,301,001	$18,272,878	$32,436,342	$-971,877
2019	$17,045,249	$17,770,170	$32,792,487	$-724,921
2018	$19,206,078	$19,625,908	$33,132,475	$-419,830

WARNER PACIFIC UNIVERSITY