CHINA EVANGELICAL SEMINARY NORTH AMERICA (EIN 954366755) - 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

1992

Legal Domicile

Principal Officer

SAMUEL LIU

Tax Period

2024-01-01 to 2024-12-31

CHINA EVANGELICAL SEMINARY NORTH AMERICA, founded in 1992, is a community nonprofit in the Religion sector that reported $3.4M in total revenue in fiscal year 2024. Revenue surged 27% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.2M, a strong 34% operating margin.

Mission

THE SEMINARY OFFERS THEOLOGICAL STUDY PROGRAMS LEADING TO DIPLOMA OF CHRISTIAN STUDIES, MASTER OF CHRISTIAN STUDIES AND MASTER OF DIVINITY. IT ALSO OFFERS AS A CONTINUING EDUCATION FOR LAYMEN OR MINISTERS IN CHRISTIAN THEOLOGY.

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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 $1,947,317

Program Service Revenue $667,836

Investment Income $753,633

Other Revenue $41,020

TOTAL REVENUE $3,409,806

Expense Breakdown

Grants Paid $30,478

Salaries & Benefits $1,647,621

Fundraising Expenses $38,263

Program Expenses $1,555,986

Other Expenses $569,935

TOTAL EXPENSES $2,248,034

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,409,806	$2,695,081	+0.3%
Expenses	$2,248,034	$2,113,949	+0.1%
Net Income	$1,161,772	$581,132	+1.0%

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

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

$96,830

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SAMUEL LIU	PRESIDENT	40.00	Officer	$66,111	$30,719	$96,830
SAMUEL CHUNG	DIRECTOR	1.00	Director	$0	$0	$0
I-MING HUANG	DIRECTOR	1.00	Director	$0	$0	$0
DUSTIN H LEE	DIRECTOR	1.00	Director	$0	$0	$0
SERENA LIN	TRUSTEE/DIRE	1.00	Director	$0	$0	$0
PETER PENG	TRUSTEE/DIRE	1.00	Director	$0	$0	$0
JOSE SY	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL WAN	TRUSTEE/DIRE	1.00	Director	$0	$0	$0
JENNY YANG	DIRECTOR	1.00	Director	$0	$0	$0
MINDY YING	TRUSTEE/DIRE	1.00	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
2024	$3,409,806	$2,248,034	$12,389,605	$1,161,772
2023	$2,695,081	$2,113,949	$11,797,074	$581,132
2022	$2,348,234	$2,321,076	$10,249,452	$27,158
2021	$2,322,092	$1,585,380	$10,676,914	$736,712
2020	$1,841,427	$1,522,053	$8,714,690	$319,374
2019	$1,698,769	$1,368,841	$7,750,668	$329,928
2018	$1,601,927	$1,128,433	$7,413,855	$473,494

CHINA EVANGELICAL SEMINARY NORTH AMERICA