2026-05-14T12:39:25-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2024-07-01 941581707 GRADUATE THEOLOGICAL UNION GRAD 5106492400 2400 RIDGE ROAD BERKELEY CA 94709 MICHAEL CAIRNS CFO 5106492400 2026-05-12 1 1 KAREN A GRIES P00078514 6128764500 2026-05-12 2024 2025-03-06 01:10:19Z DR URIAH Y KIM 2400 RIDGE ROAD BERKELEY CA 94709 13585066 0 X WWW.GTU.EDU X 1962 CA SEE SCHEDULE O. 23 22 115 0 142649 118855 1645677 3101768 4511695 4071053 797670 3610281 1141110 1190451 8096152 11973553 1203494 1049081 0 0 6318286 5614149 0 0 263587 4540904 4301596 12062684 10964826 -3966532 1008727 66055371 69066706 7116635 6781508 58938736 62285198 X 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 0 0 4195713 1049081 2219697 INSTRUCTION AND ACADEMIC SERVICES - PROVIDED INSTRUCTION, ACADEMIC ADVISING AND OTHER SERVICES FOR APPROXIMATELY 160 GTU STUDENTS ENROLLED IN CERTIFICATE, MASTER AND DOCTORAL DEGREE PROGRAMS. PROVIDED INSTRUCTION TO APPROXIMATELY 300 ADDITIONAL STUDENTS FROM ACROSS THE CONSORTIUM. 2907000 1783000 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. 224000 147000 PROVIDED LEARNING MANAGEMENT AND COURSE MANAGEMENT SERVICES TO EIGHT MEMBER INSTITUTIONS AND OTHER AFFILIATED ORGANIZATIONS. 7326713 1 1 0 0 0 0 0 1 1 1 1 1 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 61 0 115 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MICHAEL CAIRNS 5106492400 2400 RIDGE ROAD BERKELEY CA 94709 URIAH KIM PRESIDENT 37.50 X X 186268 0 25429 MARIE LUCERO COO 37.50 X 178336 0 12302 MIKE CAIRNS CFO 37.50 X 175788 0 11644 JEN RUPPERT CHIEF EXTERNAL AFFAIRS OFFICER 37.50 X 147405 0 11540 ELIZABETH PENA PROFESSOR 37.50 X 117792 0 21836 BETH L KUMAR DIRECTOR OF LIBRARY SERVICES 37.50 X 128742 0 9141 KATHRYN BARUSH PROFESSOR 37.50 X 121902 0 15770 SYLVIE TISNADO MANAGER OF HUMAN RESOURCES 37.50 X 115815 0 15794 DIANDRA C ERICKSON ASSOCIATE DEAN 37.50 X 117633 0 13533 JENNIFER DAVIDSON ACADEMIC DEAN 37.50 X 102490 0 6426 JOHN KLENTOS FACULTY REPRESENTATIVE 5.00 X 92256 0 0 CHRISTOPHER OCKER ACADEMIC DEAN 37.50 X 76437 0 10557 SEPHORA HARTZ CHIEF STRATEGY OFFICER & VP ADVANCEMENT 37.50 X 71895 0 13610 WILLIAM D GLENN CHAIR, TRUSTEE 5.00 X X 0 0 0 MARY JO POTTER VICE CHAIR, TRUSTEE 5.00 X X 0 0 0 LARAE QUY SECRETARY, TRUSTEE 5.00 X X 0 0 0 ADRIENNE MCCORMICK TRUSTEE 5.00 X 0 0 0 AGBONKHIANMEGHE OROBATOR TRUSTEE 5.00 X 0 0 0 ANGELA LINTZ SMALL STUDENT TRUSTEE 5.00 X 0 0 0 ANTHONY MILLETTE TRUSTEE 5.00 X 0 0 0 DAVID MATSUMOTO TRUSTEE 5.00 X 0 0 0 DAVID VASQUEZ-LEVY TRUSTEE 5.00 X 0 0 0 GAURAV RASTOGI TRUSTEE 5.00 X 0 0 0 HEIDI HADSELL TRUSTEE 5.00 X 0 0 0 ISH RUIZ TRUSTEE 5.00 X 0 0 0 JAMES BRENNEMAN TRUSTEE 5.00 X 0 0 0 JOSEFINA CARD TRUSTEE 5.00 X 0 0 0 JULIE PETRINI TRUSTEE 5.00 X 0 0 0 JUSTIN GABLE TRUSTEE 5.00 X 0 0 0 KATIE ROSSON TRUSTEE 5.00 X 0 0 0 LINDA DAKIN-GRIMM TRUSTEE 5.00 X 0 0 0 MARIANNE FARINA TRUSTEE 5.00 X 0 0 0 MOINA SHAIQ TRUSTEE 5.00 X 0 0 0 PAUL JOHNSON TRUSTEE 5.00 X 0 0 0 RAYMOND PICKETT TRUSTEE 5.00 X 0 0 0 SCOTT MITCHELL TRUSTEE 5.00 X 0 0 0 STEPHEN FOWL TRUSTEE 5.00 X 0 0 0 YOEL KAHN TRUSTEE 5.00 X 0 0 0 1632759 0 167582 16 0 1 0 CLIFTONLARSONALLEN LLP 220 SOUTH 6TH ST UNIT 300 MINNEAPOLIS MN 55402 ACCOUNTING SERVICES 435975 FERRILLI INFORMATION GROUP 41 SO HADDON AVE HADDONFIELD NJ 08033 INFORMATION TECHNOLOGY SERVICES AND SOFT 128982 2 28886 3072882 4964 3101768 TUITION AND FEES 611710 2045818 2045818 EDUCATIONAL ACTIVITIES 611710 2025235 2025235 4071053 787471 142649 644822 1154013 42206 1111807 1111807 1111807 2898792 1493325 1542514 26793 1356278 1466532 2822810 2822810 OTHER SOURCES 900099 78644 78644 78644 11973553 4149697 142649 4579439 1049081 1049081 1107183 671206 240090 195887 3570450 2337781 1232669 179931 117917 57137 4877 452640 296636 143735 12269 303945 199190 96517 8238 291637 121465 170172 32769 32769 568360 568360 184709 184709 24038 15753 7633 652 137844 103763 34081 646472 567851 61099 17522 602628 528742 56408 17478 50067 29759 20308 105111 46408 58703 210137 47315 162822 1143709 1032727 110982 245853 161119 78070 6664 BAD DEBT 58262 58262 10964826 7326713 3374526 263587 877125 255071 1618096 2398194 384239 16547 474205 496996 344698 523382 41208028 29274349 12656099 11933679 26263013 25160422 23319543 28155887 118353 126528 66055371 69066706 571348 658993 662942 527086 300000 300000 5582345 5295429 7116635 6781508 X 5873938 6404260 53064798 55880938 58938736 62285198 66055371 69066706 1008727 2337735 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X EDUCATIONAL PURPOSES 0 0 1 X 49778660 2501100 4192925 401297 2549521 53521867 50421017 41450 3808813 610975 3881645 49778660 52589124 1200 1706013 958660 2916660 50421017 58627536 246550 -1683093 991325 3610544 52589124 48293169 771200 13866731 1086009 3217555 58627536 0.03000 0.65000 0.32000 1 0 726221 726221 22116761 13831183 8285578 1491526 1036801 454725 16873520 14406365 2467155 11933679 REAL ESTATE 14525847 F PRIVATE EQUITY FUNDS 13544240 F DISTRESSED DEBT FUNDS 85800 F 28155887 X 13119704 2337735 42206 2379941 10739763 184709 1049081 1233790 11973553 9773242 42206 42206 9731036 184709 1049081 1233790 10964826 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 PROVISON 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, 2025 AND 2024. THE GTU'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 42,206. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND SCHOLARSHIPS 1,049,081. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 42,206. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND SCHOLARSHIPS 1,049,081. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NON-DISCRIMINATORY POLICY IS PUBLISHED IN THE GRADUATE THEOLOGICAL UNION'S PRINTED MATERIALS AND THE WEBSITE. SCHEDULE E, PART I, LINE 6 THE INSTITUTION RECEIVES FINANCIAL ASSISTANCE FROM THE US GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE FEDERAL COLLEGE WORK-STUDY PROGRAM. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENT 6330416 0 0 0 0 0 0 6330416 0 6330416 1 0 0 1 1 0 SCHEDULE F, PART IV, LINE 4: THE ORGANIZATION INVESTS IN DOMESTIC AND FOREIGN LIMITED PARTNERSHIPS THAT MAY OWN AN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. NEVERTHELESS, THE ORGANIZATION'S INVESTMENT ACTIVITIES MAY NOT REACH THE THRESHOLDS REQUIRED FOR FILING THE FORMS 926, 5471, 8621, 8865. TO THE EXTENT THAT THE ORGANIZATION IS REQUIRED TO COMPLETE ONE OF THESE FOREIGN FORMS, IT HAS BEEN FILED WITH THE ORGANIZATION'S ANNUAL FORM 990-T. 1 SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS 55 1049081 PART I, LINE 2: GTU'S FINANCIAL AID OFFICE AWARDS NEED BASED AWARDS AND ASSISTANCE USING THE FAFSA DATA AND STANDARD RANKING TO DETERMINE NEED. GTU'S FACULTY DEAN'S OFFICE AWARDS MERIT BASED AWARDS USING ESTABLISHED CRITERIA AND/OR ANALYSIS BY COMMITTEE OF WRITTEN APPLICATIONS. STUDENT FINANCIAL AID IS POSTED DIRECTLY TO STUDENT ACCOUNTS AND APPLIED TO TUITION AND FEE EXPENSES. X 1 1 X X X 0 0 0 0 0 0 0 0 0 URIAH KIM PRESIDENT 186268 0 0 0 0 0 13153 0 12276 0 211697 0 0 0 MARIE LUCERO COO 178336 0 0 0 0 0 12083 0 219 0 190638 0 0 0 MIKE CAIRNS CFO 175788 0 0 0 0 0 11425 0 219 0 187432 0 0 0 JEN RUPPERT CHIEF EXTERNAL AFFAIRS OFFICER 147405 0 0 0 0 0 11321 0 219 0 158945 0 0 0 PART I, LINE 1A A CLERGY HOUSING ALLOWANCE IS PROVIDED IN LIEU OF SALARY FOR SOME INDIVIDUALS, INCLUDING THE PRESIDENT. THE HOUSING ALLOWANCE IS INCLUDED IN PART II, COLUMN D. PART I, LINE 3 AFTER HIRE, THE PRESIDENT RECEIVES COLA AS DETERMINED BY THE BUDGET APPROVED BY THE BOARD OF TRUSTEES OR ANY NEGOTIATED INCREASES OR OTHER PAYMENTS INCLUDED IN THE HIRE DOCUMENT. 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.