PACIFIC UNION COLLEGE (EIN 941279798) - 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

1913

Legal Domicile

Principal Officer

RALPH TRECARTIN

Phone

7079656633

Tax Period

2022-07-01 to 2023-06-30

PACIFIC UNION COLLEGE, founded in 1913, is a mid-sized nonprofit in the Education sector that reported $43.9M in total revenue in fiscal year 2022. Expenses of $51.7M exceeded revenue, resulting in a 18% operating deficit.

Mission

SEVENTH-DAY ADVENTIST COLLEGE PROVIDING CHRIST-CENTERED EDUCATION.

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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 $10,015,340

Program Service Revenue $32,605,196

Investment Income $875,030

Other Revenue $366,072

TOTAL REVENUE $43,861,638

Expense Breakdown

Grants Paid $12,842,662

Salaries & Benefits $20,227,551

Fundraising Expenses $785,438

Program Expenses $47,202,579

Other Expenses $18,634,719

TOTAL EXPENSES $51,704,932

Year-over-Year Comparison

	2022	2021	Change
Revenue	$43,861,638	$41,849,060	+0.0%
Expenses	$51,704,932	$50,698,104	+0.0%
Net Income	$-7,843,294	$-8,849,044	-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

844

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

$504,818

Total Directors

$229,096

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RALPH TRECARTIN	PRESIDENT	40.0	Officer Director	$195,705	$33,391	$229,096
BRANDON PARKER LEFT 0722	CHIEF FINANCIAL OFFICER	40.0	Officer	$134,091	$23,654	$157,745
KELLIE LIND	VP FOR ADVANCEMENT	40.0	Highest	$133,020	$8,652	$141,672
KIMBERLY DUNKER	CHAIR OF NURSING DEPARTMENT	40.0	Highest	$130,120	$10,521	$140,641
MICHAEL PERRYMAN	PROFESSOR BUSINESS ADMIN.	40.0	Highest	$112,857	$7,917	$120,774
CLIFFORD RUSCH	PROFESSOR OF VISUAL ARTS	40.0	Highest	$115,805	$3,358	$119,163
RYAN SMITH	VP FOR STUDENT LIFE	40.0	Highest	$111,097	$5,695	$116,792
MILBERT MARIANO	SECRETARY	40.0	Officer	$93,706	$7,765	$101,471
JOY HIRDLER START 1122	TREASURER	40.0	Officer	$15,300	$1,206	$16,506
BRADFORD NEWTON	TRUSTEE	1.0	Director	$0	$0	$0
SANDRA ROBERTS	CHAIR	1.0	Officer Director	$0	$0	$0
ANDRE WANG	TRUSTEE	1.0	Director	$0	$0	$0
BERIT VON POHLE	TRUSTEE	1.0	Director	$0	$0	$0
CARLOS CAMACHO	TRUSTEE	1.0	Director	$0	$0	$0
DAN SERNS	TRUSTEE	1.0	Director	$0	$0	$0
DWAYNE LESLIE	TRUSTEE	1.0	Director	$0	$0	$0
ERIK VANDENBURGH	TRUSTEE	1.0	Director	$0	$0	$0
GINA BROWN	TRUSTEE	1.0	Director	$0	$0	$0
JANA AAGAARD	TRUSTEE	1.0	Director	$0	$0	$0
KAREN CRESS	TRUSTEE	1.0	Director	$0	$0	$0
KENNETH WEISS	TRUSTEE	1.0	Director	$0	$0	$0
LEON BROWN	TRUSTEE	1.0	Director	$0	$0	$0
MARC WOODSON	TRUSTEE	1.0	Director	$0	$0	$0
NIELS-ERIK ANDREASEN	TRUSTEE	1.0	Director	$0	$0	$0
RUTH CHUNG	TRUSTEE	1.0	Director	$0	$0	$0
STEPHEN MAYER	TRUSTEE	1.0	Director	$0	$0	$0
STEVEN HERBER	TRUSTEE	1.0	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$43,861,638	$51,704,932	$86,658,470	$-7,843,294
2022	$41,849,060	$50,698,104	$87,463,795	$-8,849,044
2021	$48,958,321	$47,020,433	$98,736,096	$1,937,888
2020	$41,709,082	$50,599,472	$87,095,773	$-8,890,390
2019	$51,802,138	$53,698,851	$86,026,117	$-1,896,713
2018	$49,970,521	$54,474,210	$90,500,358	$-4,503,689

PACIFIC UNION COLLEGE