International Theological Seminary (EIN 953890724) - 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

1986

Legal Domicile

Phone

6264480023

Tax Period

2024-06-01 to 2025-05-31

International Theological Seminary, founded in 1986, is a community nonprofit that reported $1.8M in total revenue in fiscal year 2024. Revenue surged 49% from the prior year, signaling strong growth momentum. Expenses of $2.0M exceeded revenue, resulting in a 11% operating deficit.

Mission

To provide a center for the study of theology and ministry in evangelical persuasion based upon the infallible and interrant inspired word of God in the bible.

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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 $619,850

Program Service Revenue $1,066,686

Investment Income $154,841

Other Revenue $0

TOTAL REVENUE $1,841,377

Expense Breakdown

Grants Paid $0

Salaries & Benefits $762,890

Fundraising Expenses $0

Program Expenses $1,086,907

Other Expenses $1,285,110

TOTAL EXPENSES $2,048,000

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,841,377	$1,235,104	+0.5%
Expenses	$2,048,000	$1,661,911	+0.2%
Net Income	$-206,623	$-426,807	-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
James S Lee	President	40.00	Officer	$0	$0	$0
Elizabeth Patterson	Secretary	40.00	Officer	$0	$0	$0
Dave Tomlinson	CFO	40.00	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	$1,841,377	$2,048,000	$1,478,602	$-206,623
2024	$1,235,104	$1,661,911	$2,282,776	$-426,807
2024	$1,235,104	$1,661,911	$2,282,761	$-426,807
2023	$1,418,085	$1,713,918	$2,513,009	$-295,833
2022	$2,412,398	$1,529,505	$2,691,097	$882,893
2021	$1,137,176	$1,171,588	$1,934,701	$-34,412
2020	$1,076,397	$1,039,725	$1,674,573	$36,672
2019	$750,025	$740,107	$428,596	$9,918

International Theological Seminary