CALIFORNIA PRESTIGE UNIVERSITY

EIN: 953608910 501(c)(3)

SANTA FE SPRINGS, CA

Total Revenue
$2,830,020
Total Expenses
$2,274,414
Total Assets
$9,162,386
Net Assets
$6,442,396
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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
1981
Legal Domicile
CA
Principal Officer
SANG M LEE
Phone
5629261023
Tax Period
2024-07-01 to 2025-06-30

CALIFORNIA PRESTIGE UNIVERSITY, founded in 1981, is a community nonprofit that reported $2.8M in total revenue in fiscal year 2024. Revenue fell 27% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $556K, a strong 20% operating margin.

Mission

PRESBYTERIAN THEOLOGICAL SEMINARY IN AMERICA EXISTS TO SERVCE THE KOREAN PRESBYTERIAN CHURCH ABROAD (KPCA) AND THE KINGDOM OF GOD BY EQUIPPING STUDENTS FOR EFFECTIVE SERVICE TO GOD, HIS CHURCH, AND THE WORLD HE SENDS US TO EVANGELIZE.

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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 $1,515,390
Program Service Revenue $1,122,020
Investment Income $147,051
Other Revenue $45,559
TOTAL REVENUE $2,830,020

Expense Breakdown

Grants Paid $0
Salaries & Benefits $1,176,292
Fundraising Expenses $0
Program Expenses $1,125,253
Other Expenses $1,098,122
TOTAL EXPENSES $2,274,414

Year-over-Year Comparison

2024 2023 Change
Revenue $2,830,020 $3,859,614 -0.3%
Expenses $2,274,414 $2,475,651 -0.1%
Net Income $555,606 $1,383,963 -0.6%
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

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Governance

Voting Members
12
Independent Members
12
Employees
79
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
1
$0
Total Directors
11
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
CHARLES Y CHON BOARD MEMBER N/A
Director
$0 $0 $0
JOONG HAN CHUNG BOARD MEMBER N/A
Director
$0 $0 $0
STEVE HONG BOARD MEMBER N/A
Director
$0 $0 $0
HONG KWON JUN BOARD MEMBER N/A
Director
$0 $0 $0
DONG HYUN KIM BOARD MEMBER N/A
Director
$0 $0 $0
HYOUN DONG LEE BOARD MEMBER N/A
Director
$0 $0 $0
JONG HEE PARK BOARD MEMBER N/A
Director
$0 $0 $0
SUNG SIK PARK BORAD MEMBER N/A
Director
$0 $0 $0
HEUNG SOO SON BOARD MEMBER N/A
Director
$0 $0 $0
YOUNG KI YOO CHAIRMAN N/A
Director
$0 $0 $0
CHUNG YOUL YUN BOARD MEMBER N/A
Director
$0 $0 $0
SANG M LEE PRESIDENT N/A
Officer
$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 $2,830,020 $2,274,414 $9,162,386 $555,606
2024 $3,859,614 $2,475,651 $8,708,254 $1,383,963
2023 $1,839,721 $1,708,350 $7,372,853 $131,371
2022 $2,492,325 $1,489,195 $7,345,023 $1,003,130
2021 $1,864,742 $1,116,233 $6,304,947 $748,509
2020 $1,389,161 $1,171,506 $5,674,942 $217,655
2019 $1,150,152 $1,470,305 $5,254,542 $-320,153
2018 $1,020,543 $1,218,092 $5,607,889 $-197,549
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