GRADUATE THEOLOGICAL UNION (EIN 941581707) - 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

1962

Legal Domicile

Principal Officer

DR URIAH Y KIM

Phone

5106492400

Tax Period

2022-07-01 to 2023-06-30

GRADUATE THEOLOGICAL UNION, founded in 1962, is a community nonprofit in the Education sector that reported $7.1M in total revenue in fiscal year 2022. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $12.6M exceeded revenue, resulting in a 76% operating deficit.

Mission

A CLERGY HOUSING ALLOWANCE IS PROVIDED IN LIEU OF SALARY FOR SOME INDIVIDUALS, INCLUDING THE PRESIDENT. THE HOUSING ALLOWANCE IS INCLUDED IN PART II, COLUMN D.

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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 $1,936,503

Program Service Revenue $4,555,571

Investment Income $107,490

Other Revenue $548,042

TOTAL REVENUE $7,147,606

Expense Breakdown

Grants Paid $1,125,537

Salaries & Benefits $6,721,958

Fundraising Expenses $436,679

Program Expenses $8,872,667

Other Expenses $4,715,339

TOTAL EXPENSES $12,562,834

Year-over-Year Comparison

	2022	2021	Change
Revenue	$7,147,606	$9,315,511	-0.2%
Expenses	$12,562,834	$11,889,256	+0.1%
Net Income	$-5,415,228	$-2,573,745	+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

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

111

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

$980,333

Total Directors

$379,089

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
URIAH KIM	PRESIDENT	37.50	Officer Director	$173,637	$26,852	$200,489
MIKE CAIRNS	CFO	37.50	Officer Director	$164,736	$13,864	$178,600
WILLIAM D GLENN	CHAIR, TRUSTEE	5.00	Officer Director	$0	$0	$0
MARY JO POTTER	VICE CHAIR, TRUSTEE	5.00	Officer Director	$0	$0	$0
LARAE QUY	SECRETARY, TRUSTEE	5.00	Officer Director	$0	$0	$0
DALE WALKER	TREASURER, TRUSTEE	5.00	Officer Director	$0	$0	$0
ALLEN MORAN	TRUSTEE	5.00	Director	$0	$0	$0
ANTHONY MILLETT	TRUSTEE	5.00	Director	$0	$0	$0
DALE LUM	TRUSTEE	5.00	Director	$0	$0	$0
DAVID MATSUMOTO	TRUSTEE	5.00	Director	$0	$0	$0
DAVID VASQUEZ-LEVY	TRUSTEE	5.00	Director	$0	$0	$0
EJAZ NAQVI	TRUSTEE	5.00	Director	$0	$0	$0
HEIDI HADSELL	TRUSTEE	5.00	Director	$0	$0	$0
JAMES BRENNEMAN	TRUSTEE	5.00	Director	$0	$0	$0
JOSEFINA CARD	TRUSTEE	5.00	Director	$0	$0	$0
JOSEPH MUELLER	TRUSTEE	5.00	Director	$0	$0	$0
JULIE PETRINII	TRUSTEE	5.00	Director	$0	$0	$0
KATHY OGREN	TRUSTEE	5.00	Director	$0	$0	$0
KATIE ROSSON	TRUSTEE	5.00	Director	$0	$0	$0
KHALIA WILLIAMS	TRUSTEE	5.00	Director	$0	$0	$0
KIRK SMITH	TRUSTEE	5.00	Director	$0	$0	$0
LAMIKIA CASTILLO	TRUSTEE	5.00	Director	$0	$0	$0
LAURA BARNES	TRUSTEE	5.00	Director	$0	$0	$0
LINDA DAKIN-GRIMM	TRUSTEE	5.00	Director	$0	$0	$0
MOINA SHAIQ	TRUSTEE	5.00	Director	$0	$0	$0
RAYMOND PICKETT	TRUSTEE	5.00	Director	$0	$0	$0
RITA SHERMA	TRUSTEE	5.00	Director	$0	$0	$0
TAMMY NATHAN	TRUSTEE	5.00	Director	$0	$0	$0
YOEL KAHN	TRUSTEE	5.00	Director	$0	$0	$0
SEPHORA HARTZ CHIEF	STRATEGY OFFICER & VP ADVANCEMENT	37.50	Officer	$176,809	$19,835	$196,644
MARIE LUCERO	COO	37.50	Officer	$157,789	$11,417	$169,206
ELIZABETH PENA	PROFESSOR	37.50	Officer	$126,874	$24,166	$151,040
JENNIFER DAVIDSON	ACADEMIC DEAN	37.50	Officer	$74,863	$9,491	$84,354
ARTHUR HOLDER	PROFESSOR	37.50	Highest	$127,776	$27,540	$155,316
CURTIS OSBORNE	DIRECTOR OF FACILITIES	37.50	Highest	$119,677	$20,780	$140,457
SYLVIE TISNADO	MANAGER OF HUMAN RESOURCES	37.50	Highest	$109,131	$23,670	$132,801
MUNIR JIWA	PROFESSOR	37.50	Highest	$106,183	$17,861	$124,044
RITA SHERMA	PROFESSOR	37.50	Highest	$100,231	$23,673	$123,904

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	$7,147,606	$12,562,834	$66,293,216	$-5,415,228
2022	$9,315,511	$11,889,256	$66,561,346	$-2,573,745
2021	$8,414,680	$11,472,269	$72,481,680	$-3,057,589
2020	$7,844,392	$10,541,253	$61,873,853	$-2,696,861
2019	$7,057,321	$10,262,268	$65,856,739	$-3,204,947
2018	$13,131,377	$10,691,000	$66,979,762	$2,440,377

GRADUATE THEOLOGICAL UNION