Southern California State University

Nonprofit profile at a glance

EIN
455460170
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016, Form 990-N 2013
Location
Los Angeles, CA, USA
Phone
2133825300
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Education N.E.C.
Affiliation
Christianity

Reported finances

Revenue
$914,710
Expenses
$866,004
Assets
$667,652
Liabilities
$222,765

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • SAMUEL RHEE (PRESIDENT)

Highest reported compensation

  • SAMUEL RHEE (PRESIDENT): $44,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

For the students to have deep understanding of Christian beliefs and eventually inplement the sprit of Christian culture to the world.

What it reported doing in 2024

The Organization provides educational program services to educate students the spirit of Christianity so that they can have deep understanding of Christian belief and eventually implement the spirit of Christian culture to the world.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 90
  • Accountability: 16
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.2%; rating input score 44
  • Program expense ratio: 46.6%; rating input score 47
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.3%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 26.2% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 21.6% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 27% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 44.2% of revenue deployed · 46.6% of spending went to programs
  • Governance: 0 of 2 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $404K in reported program spending
  • Leadership: top reported pay $44K · 2 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.