Civic Intelligence

Graduate Theological Union

EIN 94-1581707 • 501(c)3 • Berkeley, CA

Profile

The mission of gtu is to: (1) educate men and women for vocations of ministry and scholarship, (2) equip leaders for a future of diverse religions and cultures, (3) teach patterns of faith which nurture justice and peace, and (4) serve as an educational and theological resource for local communities, the nation, and the world.

Refreshing map…

2400 Ridge RoadBerkeley, CA 94709

www.gtu.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.11x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.88x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

5th percentile

-49%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

27th percentile

$235,412

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

25th percentile

-0.4%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

13%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Down

$66,055,371

Down $237,845 (-0.4%) from 2023

Liabilities

Up

$7,116,635

Up $450,274 (+6.8%) from 2023

Net Assets

Down

$58,938,736

Down $688,119 (-1.2%) from 2023

Revenue

Up

$8,096,152

Up $948,546 (+13%) from 2023

Expenses

Down

$12,062,684

Down $500,150 (-4.0%) from 2023

Net Income

Up

-$3,966,532

Up $1,448,696 (+27%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2010: $42,148,782Liabilities 2010: $1,952,567Net Assets 2010: $40,196,2152010Assets 2011: $44,772,918Liabilities 2011: $1,772,584Net Assets 2011: $43,000,3342011Assets 2012: $43,249,458Liabilities 2012: $1,813,378Net Assets 2012: $41,436,0802012Assets 2013: $45,321,827Liabilities 2013: $1,673,771Net Assets 2013: $43,648,0562013Assets 2014: $49,168,874Liabilities 2014: $1,604,058Net Assets 2014: $47,564,8162014Assets 2015: $48,745,552Liabilities 2015: $1,528,293Net Assets 2015: $47,217,2592015Assets 2016: $59,090,649Liabilities 2016: $1,370,244Net Assets 2016: $57,720,4052016Assets 2017: $61,181,151Liabilities 2017: $1,266,778Net Assets 2017: $59,914,3732017Assets 2018: $66,979,762Liabilities 2018: $981,252Net Assets 2018: $65,998,5102018Assets 2019: $65,856,739Liabilities 2019: $929,517Net Assets 2019: $64,927,2222019Assets 2020: $61,873,853Liabilities 2020: $2,382,503Net Assets 2020: $59,491,3502020Assets 2021: $72,481,680Liabilities 2021: $3,300,205Net Assets 2021: $69,181,4752021Assets 2022: $66,561,346Liabilities 2022: $3,270,976Net Assets 2022: $63,290,3702022Assets 2023: $66,293,216Liabilities 2023: $6,666,361Net Assets 2023: $59,626,8552023Assets 2024: $66,055,371Liabilities 2024: $7,116,635Net Assets 2024: $58,938,7362024

Highlighted filing

2024

Assets$66,055,371
Liabilities$7,116,635
Net Assets$58,938,736

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $9,295,8682010Expenses 2011: $9,187,1762011Expenses 2012: $8,407,5462012Expenses 2013: $9,722,6162013Revenue 2014: $9,529,556Expenses 2014: $9,590,240Net Income 2014: -$60,6842014Revenue 2015: $8,766,803Expenses 2015: $9,186,254Net Income 2015: -$419,4512015Revenue 2016: $21,190,078Expenses 2016: $9,241,693Net Income 2016: $11,948,3852016Revenue 2017: $8,636,362Expenses 2017: $10,591,400Net Income 2017: -$1,955,0382017Revenue 2018: $13,131,377Expenses 2018: $10,691,000Net Income 2018: $2,440,3772018Revenue 2019: $7,057,321Expenses 2019: $10,262,268Net Income 2019: -$3,204,9472019Revenue 2020: $7,844,392Expenses 2020: $10,541,253Net Income 2020: -$2,696,8612020Revenue 2021: $8,414,680Expenses 2021: $11,472,269Net Income 2021: -$3,057,5892021Revenue 2022: $9,315,511Expenses 2022: $11,889,256Net Income 2022: -$2,573,7452022Revenue 2023: $7,147,606Expenses 2023: $12,562,834Net Income 2023: -$5,415,2282023Revenue 2024: $8,096,152Expenses 2024: $12,062,684Net Income 2024: -$3,966,5322024

Highlighted filing

2024

Revenue$8,096,152
Expenses$12,062,684
Net Income-$3,966,532

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$66.1$7.12$58.9$8.10$12.1$3.97
2023Summary only. Only limited summary data is available for this year.$66.3$6.67$59.6$7.15$12.6$5.42
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$66.6$3.27$63.3$9.32$11.9$2.57
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$72.5$3.30$69.2$8.41$11.5$3.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.9$2.38$59.5$7.84$10.5$2.70
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$65.9$0.93$64.9$7.06$10.3$3.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$67.0$0.98$66.0$13.1$10.7$2.44
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.2$1.27$59.9$8.64$10.6$1.96
2016Detailed filing. Detailed filing data is available for this year.$59.1$1.37$57.7$21.2$9.24$11.9
2015Detailed filing. Detailed filing data is available for this year.$48.7$1.53$47.2$8.77$9.19$0.42
2014Detailed filing. Detailed filing data is available for this year.$49.2$1.60$47.6$9.53$9.59$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.3$1.67$43.6$9.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.2$1.81$41.4$8.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.8$1.77$43.0$9.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.1$1.95$40.2$9.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$12,280,276
Mission and Program 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

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$20,288,399$26,263,013▲ $5,974,614
Investments Other Securities$29,945,333$23,319,543▼ $6,625,790
Land, Buildings, and Equipment, Net$12,895,241$12,656,099▼ $239,142
Savings and Temporary Cash Investments$1,246,468$1,618,096▲ $371,628
Cash and Non-Interest-Bearing Accounts$519,443$877,125▲ $357,682
Accounts Receivable$607,705$474,205▼ $133,500
Pledges and Grants Receivable$594,768$384,239▼ $210,529
Prepaid Expenses and Deferred Charges$104,791$344,698▲ $239,907
Total Assets$66,293,216$66,055,371▼ $237,845
Other Assets Total$91,068$118,353▲ $27,285
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,308,321$5,582,345▲ $1,274,024
Deferred Revenue$481,431$662,942▲ $181,511
Accounts Payable and Accrued Expenses$1,576,609$571,348▼ $1,005,261
Escrow Account Liability$300,000$300,000→ $0
Total Liabilities$6,666,361$7,116,635▲ $450,274
Net Assets / Fund Balance
Net Assets With Donor Restrictions$53,591,876$53,064,798▼ $527,078
Net Assets Without Donor Restrictions$6,034,979$5,873,938▼ $161,041
Total Net Assets Fund Balance$59,626,855$58,938,736▼ $688,119
Total Liabilities and Net Assets / Fund Balance$66,293,216$66,055,371▼ $237,845

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,819,477$13,154,924$21,974,401
Other Land Buildings$2,756,676$13,906,254$16,662,930
Equipment$348,038$1,138,071$1,486,109
Land$731,908-$731,908
Other Securities$107,495--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$50,421,017$41,450▲ $3,808,813$3,881,645$49,778,660
2022$52,589,124$1,200▲ $1,706,013$2,916,660$50,421,017
2021$58,627,536$246,550▼ $1,683,093$3,610,544$52,589,124
2020$48,293,169$771,200▲ $13,866,731$3,217,555$58,627,536
2019$53,300,544$-1,877,519▼ $128,397$1,525,517$48,293,169
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Uriah KimPresidentFT$199,567$35,845$235,412
Sephora Hartz ChiefStrategy Officer & VP AdvancementFT$175,692$13,226$188,918
Jennifer DavidsonAcademic DeanFT$164,643$17,223$181,866
Mike CairnsCFOFT$169,117$12,614$181,731
Marie LuceroCOOFT$167,554$6,639$174,193
Ronald DeanControllerFT$164,437$438$164,875
Elizabeth PenaProfessorFT$116,861$20,043$136,904
Arthur HolderProfessorFT$116,907$19,927$136,834
Sylvie TisnadoManager of Human ResourcesFT$110,147$14,584$124,731
Danny WilsonDirector of Information TechnologyFT$102,330$20,350$122,680
Rita ShermaProfessorFT$101,436$20,608$122,044

Board Members and Trustees

NameTitle
William D GlennChair, Trustee
Mary Jo PotterVice Chair, Trustee
Larae QuySecretary, Trustee
Dale LumTreasurer, Trustee
Dale WalkerTreasurer, Trustee - Outgoing
Allen MoranTrustee
Anthony MillettTrustee
David MatsumotoTrustee
David Vasquez-levyTrustee
Ejaz NaqviTrustee
Heidi HadsellTrustee
James BrennemanTrustee
Josefina CardTrustee
Joseph MuellerTrustee
Julie PetriniiTrustee
Kathy OgrenTrustee
Katie RossonTrustee
Khalia WilliamsTrustee
Kirk SmithTrustee
Lamikia CastilloTrustee
Laura BarnesTrustee
Linda Dakin-grimmTrustee
Moina ShaiqTrustee
Raymond PickettTrustee
Rita ShermaTrustee
Tammy NathanTrustee
Yoel KahnTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Ferrilli Information GroupInformation Technology Services And Soft41 SO HADDON AVE, Haddonfield, NJ 08033$108,102
Revenue and Support

Revenue Composition

Contributions and Grants
$1,645,677
Program Service Revenue
$4,511,695
Investment Income
$797,670
Other Revenue
$1,141,110
All Other Contributions
$1,610,614
Change in Net Assets
$-3,966,532

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,703,193
Revenue Not Reported on Financial Statements
$1,392,959
Revenue Not Reported on Form 990
$3,300,490
Other Revenue Adjustments
$1,203,494
Total Revenue per Audited Statements
$10,003,683
Total Revenue per Form 990
$8,096,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,318,286
Other Expenses$4,540,904
Grants and Similar Amounts Paid$1,203,494
Total Fundraising Expense$385,109
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,735,023$1,401,570-$4,136,593
Grants to Domestic Individuals$1,203,494--$1,203,494
Depreciation Depletion$1,042,969$112,083-$1,155,052
Current Officers, Directors, Trustees, and Key Employees$602,007$215,337$175,692$993,036
Occupancy$686,988$106,049$22,709$815,746
Information Technology$568,549$61,174$17,544$647,267
Other Employee Benefits$354,163$171,610$14,648$540,421
Fees for Services Management$232,517$158,556$113,681$504,754
Fees for Services Accounting-$388,908-$388,908
Payroll Taxes$228,856$110,892$9,465$349,213
Pension Plan Contributions$195,964$94,954$8,105$299,023
Other Expenses-$230,148-$230,148
Interest$45,221$155,615-$200,836
Fees for Service Investment Mgmnt Fees-$189,465-$189,465
Fees for Services Legal-$156,370$4,356$160,726
Insurance$88,269$42,771$3,651$134,691
Travel$21,784$24,255$1,283$47,322
Advertising$24,068$11,662$995$36,725
Conferences and Meetings$16,284-$12,980$29,264
Total Functional Expenses$8,046,156$3,631,419$385,109$12,062,684

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$12,062,684
Total Expenses per Audited Statements$10,691,802
Expenses per Audited Statements$10,669,725
Expenses Not Reported on Financial Statements$1,392,959
Other Expense Adjustments$1,203,494
Expenses Not Reported on Form 990$22,077
International Activity

International Summary

Offices
0
Employees
0
Spending
$2,501,719

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
Yes
Interest in foreign trust
No
Passive foreign investment company interest
Yes
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,Investments-00$2,501,719
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The executive committee of the board has authority to act on the board's behalf. The executive committee is comprised of officers of the board and chairs of the board's standing committees which include finance, audit, academic, library, advancement, and nomonating and governance.

Form 990, Part VI, Section A, Line 7A

Presidents of member schools are appointed by the board of that school. Presidents of member schools are automatically members of the gtu board of trustees.

Form 990, Part VI, Section B, Line 11B

The board of directors receives a full copy of the return for review before filing with the irs.

Form 990, Part VI, Section B, Line 12C

Gtu's conflict of interest policy covers interested persons. Interested persons include any officer, trustee or member of a board committee who has a direct or indirect financial interest. Each interested person is asked to complete a conflict disclosure statement annually. In connection with any actual or possible conflict of interest, an interested person must disclose to the gtu audit committee the existence of the financial interest and be given the opportunity to disclose all material facts to the members of the committee. The interested person shall leave the committee meeting while the determination of a conflict of interest is discussed and voted upon. The audit committee shall decide if a conflict of interest exists. Proceedings related to conflicts of interest are reflected within the meeting minutes of the audit committee.

Form 990, Part VI, Section B, Line 15

The executive committee reviews compensation from theological institutions that have been identified as peer institutions. They provide a range of salary and benefits from which the chair of the board negotiates when a new president is hired. Benefits include the union's standard benefits and may also include study leave, moving expense reimbursement or other similar negotiated benefits. Discussions are documented as part of the executive committee minutes. After hire, the president is subject to the same cost of living adjustments as other staff, unless the hire letter specifies otherwise. The most recent compensation review was conducted in august, 2023. The executive committee reviews compensation from theological institutions that have been identified as peer institutions as well as san francisco bay area compensation for similar roles. They provide a range of salary and benefits from which the chair of the board negotiates when a new chief financial officer is hired. Benefits include the gtu's standard benefits and may also include moving expense reimbursement or other similar negotiated benefits. Discussions are documented as part of the executive committee minutes. After hire, the cfo is subject to the same cost of living adjustments as other staff, unless the hire letter specifies otherwise.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Graduate Theological Union
EIN
94-1581707
Phone
5106492400
Address
2400 RIDGE ROAD, BERKELEY, CA 94709

Signing Officer

Name
Michael Cairns
Title
CFO
Phone
5106492400
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Uriah Y Kim
Formed
1962
Legal Domicile
CA
Voting Board Members
28
Independent Board Members
26
Employees
109
Volunteers
0

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
225 S 6TH ST 2300, MINNEAPOLIS, MN 55402
Preparer
Karen a Gries
Phone
6128764500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Long-term investment activities, net endowment draw 610,975. Endowment gifts -41,450.

Financial Statement Notes

PART III, LINE 4:

The gtu's special collections includes rare books, art and religious artifacts and are used in teaching, research and for public display. The gtu's collections are not recognized as assets on the statement of financial position. Purchases of collections are recorded as decreases in unrestricted net assets in the year in which the items are acquired or as temporarily restricted net assets if a donor makes a contribution intended to fund the subsequent purchase of collections. Contributions of collections are not reflected in the statement of activities.

PART IV, LINE 2B:

Gtu maintains an endowment fund supporting an arts and religion faculty person shared between gtu and santa clara university-jesuit school of theology. The funds held generates income for this endowment however the funds were given to santa clara university-jesuit school of theology with the proviso that they be transferred to gtu for administration with the remainder of the endowment fund. Therefore they were not reported as revenue by gtu at the time of receipt and are not reported as part of the endowment. However, they are invested in the endowment investment pool.

PART V, LINE 4:

Endowments support the programs of the school, including providing student financial aid, funding faculty positions, supporting other program expenses, physical plant and operations.

PART X, LINE 2:

The gtu is exempt from federal income tax under section 501(c)(3) of the internal revenue code according to an internal revenue service determination letter. Accordingly, the gtu is not subject to federal income taxes except to the extent it derives income from certain activities not substantially related to its tax-exempt purposes (unrelated trade or business activities). The gtu had no material unrelated business income during the year. It is also exempt from state income tax. The gtu follows the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. No liability has been recognized by the gtu for uncertain tax positions as of june 30, 2024 and 2023. The gtu's tax returns are subject to review and examination by federal and state authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses 22,077. Long-term investment activities, net endowment draw 610,975. Endowment gifts -41,450.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Grants and scholarships 1,203,494.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 22,077.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Grants and scholarships 1,203,494.

Raw XML AppendixShowing 400 of 921 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0INSTRUCTION AND ACADEMIC SERVICES - PROVIDED INSTRUCTION, ACADEMIC ADVISING AND OTHER SERVICES FOR APPROXIMATELY 210 GTU STUDENTS ENROLLED IN CERTIFICATE, MASTER AND DOCTORAL DEGREE PROGRAMS. PROVIDED INSTRUCTION TO APPROXIMATELY 300 ADDITIONAL STUDENTS FROM ACROSS THE CONSORTIUM.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1STRATEGY OFFICER & VP ADVANCEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2ACADEMIC DEAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt4COO
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IRS990/Form990PartVIISectionAGrp/TitleTxt7PROFESSOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8MANAGER OF HUMAN RESOURCES
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR OF INFORMATION TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt10PROFESSOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHAIR, TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE CHAIR, TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY, TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER, TRUSTEE - OUTGOING
IRS990/Form990PartVIISectionAGrp/TitleTxt15TREASURER, TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt36TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt37TRUSTEE
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