Cornerstone University
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Educates students to become Christ-centered influencers in the world. For fiscal year 2025 it reported $47.2M in revenue, $48.2M in expenses, and $97.7M in net assets.Pt I
Summary of the Filing
Where the work happens
Academic instruction and academic support make up the educational expenses. The university has over 270 full- and part-time staff and faculty. We have just under 2000 students on a 120-acre campus and online.
Student services includes campus life and activities including athletics, health counseling services, enrollment services financial aid, etc. Organized activities include summer sports camps, golf outings, special academic and athletic trips, banquets, and other miscellaneous activities.
Auxiliaries include room and board, apartment rentals, hospitality and events, and radio ministries. Cornerstone Radio Ministries includes the operations of five noncommercial radio stations WCSG, Grand Rapids with signals also in Kalamazoo, Benton Harbor and Battle Creek.
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Identity & Classification
Governance & Policies
Officers, Directors & Key Employees
Dr Gerson Moreno-Riano’s $331K as President is at the 71st percentile of top reported officer pay among 3682 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 8 named individuals · Part VII
| Name | FY2024 | FY2023 | FY2022 | FY2021 |
|---|---|---|---|---|
| Dr Gerson Moreno-Riano | $331,369 | $332,681 | $221,229 | — |
| Dr Joseph Stowell | — | — | $81,443 | $195,266 |
| Heidi Cece | $187,200 | $166,056 | — | — |
| Peter Osborn | — | — | $153,163 | $147,752 |
| John Verberkmoes | $130,090 | $131,165 | $126,719 | $140,169 |
| Bradford Sample | $136,236 | $72,486 | — | — |
| Scott Stewart | $127,983 | $126,778 | $111,782 | $102,768 |
| Neil Cummings | $125,490 | — | — | — |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
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Statement of Revenue
Statement of Functional Expenses
Balance Sheet
Financial Metrics
Same NTEE category, revenue band, and state where available. Descriptive — not a grade.
| Metric | This org | Peer median | Percentile |
|---|---|---|---|
| Program ratio | 76% | — | — |
| Overhead ratio | 21% | — | — |
| Fundraising cost ratio | 24% | — | — |
| Revenue growth | -12% | — | — |
Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.
Grants
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Filings & Schedule Manifest
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Sources
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