Graduate Theological Union
Nonprofit profile at a glance
- EIN
- 941581707
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Berkeley, CA, USA
- Phone
- 5106492400
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Graduate, Professional Schools (Separate Entities)
Reported finances
- Revenue
- $11,973,553
- Expenses
- $10,964,826
- Assets
- $69,066,706
- Liabilities
- $6,781,508
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
38 people listed
Executive titles in this filing
- URIAH KIM (PRESIDENT)
Highest reported compensation
- URIAH KIM (PRESIDENT): $211,697 total reported compensation
- MARIE LUCERO (COO): $190,638 total reported compensation
- MIKE CAIRNS (CFO): $187,432 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The graduate theological union brings together scholars of the world's diverse religions and wisdom traditions to advance new knowledge, share inspiration and collaborate on solutions. We carry out our work by:- educating scholars for vocations devoted to study and service- equipping leaders for a world of diverse religions and cultures- teaching patterns of faith that encourage justice and care of the planet- servicing as an educational and theological resource for local communities, the nation, and the world
What it reported doing in 2024
Library - operated the flora lamson hewlett library, one of the most comprehensive theological libraries in the united states. The library contains more than 538,000 books and 700 periodical subscriptions. In addition, the library has access to 126 databases that support the study of religion as well as 100,000 digital journal titles, all of which are available for remote access.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 86% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 70
- Accountability: 98
- Sustainability: 65
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.8%; rating input score 82
- Program expense ratio: 66.8%; rating input score 67
- Fundraising efficiency: $11.77 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 95.7%; rating input score 96; 29th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 8.4%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 6.3; rating input score 87; 87th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 16.4%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: 3% per year; rating input score 100; 26th percentile among comparable filings
- Revenue growth: -0.4% per year; rating input score 0; 7th percentile among comparable filings
- Asset growth: 3.5% per year; rating input score 100; 26th percentile among comparable filings
Details
- Where the money goes: 81.8% of revenue deployed · 66.8% of spending went to programs
- Governance: 22 of 23 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $7.3M in reported program spending
- Leadership: top reported pay $212K · 38 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $565K reported
- Consistency: 35 of 35 current checks pass
- Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 13 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 7/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.