PACIFIC SCHOOL OF RELIGION
EIN: 94-1186179
Programs and results
What we aim to solve
Our programs
What are the organization's current programs, how do they measure success, and who do the programs serve?
Center for LGBQ Studies
The Center for LGBTQ and Gender Studies in Religion was established at Pacific School of Religion in Berkeley, California and opened its doors in the fall of 2000. Discussions about the establishment of the Center began in 1996 and included the insights and assistance of many people at PSR, the Graduate Theological Union, and the broader religious community. Since the late 1970s and early 1980s, Pacific School of Religion (PSR) has supported LGBTQ seminarians in many ways. The school currently numbers many LGBTQ identified people among its student body, faculty, staff and Board of Trustees. The establishment of the Center for LGBTQ and Gender Studies in Religion (CLGS) marked another, very significant step in PSR’s commitment to justice for all of God’s children. Pacific School of Religion is a progressive, multi demoninational seminary and center for social justice that prepares spiritually-rooted leaders to work for the well-being of all people.
Where we work
External reviews

Financials
Financial documents
Download audited financialsRevenue vs. expenses: breakdown
Liquidity in 2021 info
8.27
Months of cash in 2021 info
6.2
Fringe rate in 2021 info
32%
Funding sources info
Assets & liabilities info
PACIFIC SCHOOL OF RELIGION
Revenue & expensesFiscal Year: Jul 01 - Jun 30
SOURCE: IRS Form 990
PACIFIC SCHOOL OF RELIGION
Balance sheetFiscal Year: Jul 01 - Jun 30
SOURCE: IRS Form 990
The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.
Fiscal Year: Jul 01 - Jun 30
SOURCE: IRS Form 990
This snapshot of PACIFIC SCHOOL OF RELIGION’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.
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Business model indicators
Profitability info | 2017 | 2018 | 2019 | 2020 | 2021 |
---|---|---|---|---|---|
Unrestricted surplus (deficit) before depreciation | $3,720,476 | -$1,935,162 | -$379,583 | $2,473,908 | $7,861,341 |
As % of expenses | 49.8% | -24.7% | -4.8% | 32.6% | 103.3% |
Unrestricted surplus (deficit) after depreciation | $3,542,247 | -$2,155,977 | -$604,239 | $2,138,807 | $7,601,430 |
As % of expenses | 46.3% | -26.8% | -7.5% | 27.0% | 96.5% |
Revenue composition info | |||||
---|---|---|---|---|---|
Total revenue (unrestricted & restricted) | $8,241,280 | $5,805,271 | $5,406,307 | $8,910,467 | $14,551,476 |
Total revenue, % change over prior year | 30.4% | -29.6% | -6.9% | 64.8% | 63.3% |
Program services revenue | 38.2% | 47.5% | 49.4% | 32.0% | 12.5% |
Membership dues | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
Investment income | 10.6% | 21.2% | 18.1% | 5.2% | 6.6% |
Government grants | 0.4% | 0.9% | 0.5% | 1.0% | 8.3% |
All other grants and contributions | 9.2% | 26.1% | 27.6% | 9.6% | 6.4% |
Other revenue | 41.6% | 4.3% | 4.4% | 52.2% | 66.3% |
Expense composition info | |||||
---|---|---|---|---|---|
Total expenses before depreciation | $7,473,735 | $7,827,935 | $7,831,501 | $7,586,778 | $7,613,443 |
Total expenses, % change over prior year | -3.7% | 4.7% | 0.0% | -3.1% | 0.4% |
Personnel | 50.9% | 50.2% | 49.4% | 47.1% | 48.7% |
Professional fees | 18.7% | 16.8% | 16.6% | 22.5% | 21.7% |
Occupancy | 7.9% | 12.5% | 15.6% | 5.4% | 8.0% |
Interest | 0.4% | 0.0% | 0.5% | 1.3% | 0.6% |
Pass-through | 9.8% | 6.6% | 6.4% | 7.2% | 5.9% |
All other expenses | 12.3% | 13.9% | 11.6% | 16.5% | 15.2% |
Full cost components (estimated) info | 2017 | 2018 | 2019 | 2020 | 2021 |
---|---|---|---|---|---|
Total expenses (after depreciation) | $7,651,964 | $8,048,750 | $8,056,157 | $7,921,879 | $7,873,354 |
One month of savings | $622,811 | $652,328 | $652,625 | $632,232 | $634,454 |
Debt principal payment | $0 | $0 | $0 | $0 | $2,029,326 |
Fixed asset additions | $0 | $445,722 | $1,506,227 | $538,108 | $1,728,236 |
Total full costs (estimated) | $8,274,775 | $9,146,800 | $10,215,009 | $9,092,219 | $12,265,370 |
Capital structure indicators
Liquidity info | 2017 | 2018 | 2019 | 2020 | 2021 |
---|---|---|---|---|---|
Months of cash | 9.2 | 56.2 | 7.3 | 8.1 | 6.2 |
Months of cash and investments | 63.1 | 58.2 | 55.6 | 54.5 | 85.0 |
Months of estimated liquid unrestricted net assets | 2.7 | -1.1 | -2.2 | 3.4 | 9.9 |
Balance sheet composition info | 2017 | 2018 | 2019 | 2020 | 2021 |
---|---|---|---|---|---|
Cash | $5,715,792 | $36,688,523 | $4,780,364 | $5,108,873 | $3,954,694 |
Investments | $33,580,232 | $1,272,286 | $31,492,042 | $29,366,308 | $49,961,823 |
Receivables | $605,389 | $483,671 | $587,108 | $4,728,336 | $381,239 |
Gross land, buildings, equipment (LBE) | $9,971,591 | $10,381,673 | $11,783,515 | $11,898,293 | $13,096,081 |
Accumulated depreciation (as a % of LBE) | 79.9% | 78.5% | 70.2% | 68.8% | 60.4% |
Liabilities (as a % of assets) | 5.4% | 6.3% | 11.1% | 13.9% | 10.5% |
Unrestricted net assets | $3,694,639 | $1,538,662 | $934,423 | $3,073,230 | $10,674,660 |
Temporarily restricted net assets | $9,338,344 | $9,191,555 | $0 | N/A | N/A |
Permanently restricted net assets | $28,526,733 | $29,277,434 | $36,701,635 | N/A | N/A |
Total restricted net assets | $37,865,077 | $38,468,989 | $36,701,635 | $35,449,222 | $44,649,024 |
Total net assets | $41,559,716 | $40,007,651 | $37,636,058 | $38,522,452 | $55,323,684 |
Key data checks
Key data checks info | 2017 | 2018 | 2019 | 2020 | 2021 |
---|---|---|---|---|---|
Material data errors | No | No | No | No | No |
Operations
The people, governance practices, and partners that make the organization tick.
Documents
President
Rev. Dr. David Vásquez-Levy
Dr. Vásquez-Levy is a committed pastor, a nationally recognized leader, and a sought after speaker, Dr. Vásquez-Levy’s leadership at the intersection of faith, higher education, and social change equips him to lead PSR into its ambitious vision of preparing theologically and spiritually rooted leaders for social transformation. Dr. Vásquez-Levy has served at First Lutheran Church in Cincinnati, Ohio; St. Mark’s Lutheran Church in Batesville, Indiana; and as part of a co-equal team of pastors leading the Office for College Ministries at Luther College in Decorah, Iowa. A native of Guatemala, Dr. Vasquez-Levy received his Doctor of Ministry in Preaching, Lutheran School of Theology, his Master of Divinity also from Lutheran School of Theology, and holds a Bachelor of Science, Computer Science from Texas Lutheran University.
Number of employees
Source: IRS Form 990
PACIFIC SCHOOL OF RELIGION
Officers, directors, trustees, and key employeesSOURCE: IRS Form 990
Compensation data
PACIFIC SCHOOL OF RELIGION
Highest paid employeesSOURCE: IRS Form 990
Compensation data
PACIFIC SCHOOL OF RELIGION
Board of directorsas of 02/15/2023
Board of directors data
Sandra Nathan
Board leadership practices
GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.
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Board orientation and education
Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? Yes -
CEO oversight
Has the board conducted a formal, written assessment of the chief executive within the past year ? Not applicable -
Ethics and transparency
Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? Yes -
Board composition
Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Yes -
Board performance
Has the board conducted a formal, written self-assessment of its performance within the past three years? Yes
Organizational demographics
Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.
Leadership
The organization's leader identifies as:
Race & ethnicity
Gender identity
Sexual orientation
Disability
No data