Nonprofit · EIN 26-0001533
FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES
Also known as FRIENDS OF CRTS
Tax-exempt · PITTSBURGH, PA 15218
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $239,090 | $222,772 | $16,318 | $317,102 | $0 | $317,102 |
| December 31, 2024 | 990 | $282,023 | $246,980 | $35,043 | $300,784 | $0 | $300,784 |
| December 31, 2023 | 990 | $300,950 | $274,298 | $26,652 | $265,741 | $0 | $265,741 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $238,777
- Program service revenue
- $0
- Investment income
- $70
- Other revenue
- $243
Expenses
- Grants and similar amounts paid
- $217,006
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Travel
- $2,583
- Program services (functional)
- $217,006
- Management and general (functional)
- $5,766
Balance sheet and other
- Total assets, start of year
- $300,784
- Total assets, end of year
- $317,102
- Total liabilities, end of year
- $0
- Net assets, end of year
- $317,102
- Net assets without donor restrictions
- $293,151
- Net assets with donor restrictions
- $23,951
- Gross unrelated business income
- $313
- Gross receipts
- $239,090
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2000
- State of legal domicile
- PA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dr Guy Waters | Chair of the Board Trustee or director, Officer | 2 | $0 |
| Dr Bruce Baugus | Vice Chair Trustee or director | 1 | $0 |
| Mrs Sheila Govan | Secretary Trustee or director | 1 | $0 |
| Mrs Julie McDougall | Treasurer Trustee or director, Officer | 8 | $0 |
| Mr Cartee Bales | Director Trustee or director | 1 | $0 |
| Morgan Chee | Director Trustee or director | 1 | $0 |
| Michael Ma | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dr Guy Waters | Chair of the Board Trustee or director, Officer | 2 | $0 |
| Dr Bruce Baugus | Vice Chair Trustee or director | 1 | $0 |
| Mrs Sheila Govan | Secretary Trustee or director | 1 | $0 |
| Mrs Julie McDougall | Treasurer Trustee or director, Officer | 8 | $0 |
| Mr Cartee Bales | Director Trustee or director | 1 | $0 |
| Morgan Chee | Director Trustee or director | 1 | $0 |
| Michael Ma | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dr Guy Waters | Chair of the Board Trustee or director, Officer | 2 | $0 |
| Dr Bruce Baugus | Vice Chair Trustee or director | 1 | $0 |
| Mrs Sheila Govan | Secretary Trustee or director | 1 | $0 |
| Mrs Julie McDougall | Treasurer Trustee or director, Officer | 8 | $0 |
| Mr Cartee Bales | Director Trustee or director | 1 | $0 |
| Dr Robert Simonelli | Director Trustee or director | 1 | $0 |
| Morgan Chee | Director Trustee or director | 1 | $0 |
| Michael Ma | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 7320 SCHOYER AVE, PITTSBURGH, PA 15218-2336
- In care of
- % H ANDREW SILMAN
- Principal officer (990 for 2025)
- Patrick Yu Wang, 7320 Schoyer Ave, Pittsburgh, PA 15218
- Signed the 990
- Julie McDougall, Treasurer
- Phone
- (412) 600-4756
- Website
- www.friendsofcrts.org
Mission
Support missionary teachers, the work of Reformed Theological Seminaries, training Chinese leaders, church planting, an internet TV station for teaching purpose and other Reformed educational ministries among Chinese people. Our vision is to establish healthy Reformed ministries, staffed with qualified Reformed theological leaders who can reproduce Reformed pastors and biblical counselors, also proper facilities to accommodate the Seminaries' need.
Program accomplishments
- Missionary support for Dr. Tim Yates.Expenses $71,660
- Support Chinese Reformed Theological Seminary and its China Mission.Expenses $39,916
- Missionary support for Dr. Toon H. Yeo.Expenses $36,083
- Missionary Support to Dr. Moses Wong for his work as missionary to Taiwan and a full time teacher at CRTS in TaiwanExpenses $34,050
- Support CRTS-TV, an internet TV station, programs are lectures or seminars on biblical topicsExpenses $16,100
- PCA General Assembly Chinese ministry, supports Chinese teaching or ruling elders or CRTS alumni to attend annual PCA GA meeting. Also, supports CRTS student Malaysia Retreat as well as North America alumni meeting.Expenses $7,296
- Missionary Support for Dr. Andy McCafferty travel for CRTS alumni seminar teaching and GA meeting.Expenses $6,601
- Support church planting - more than a dozen of churches have been planted since 2014Expenses $3,300
- Support Reformed Press to print and translate modern and classical Christian related books and documents.Expenses $2,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-0001533
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A70)
- Assets (IRS master file)
- $317,102
- Income (IRS master file)
- $239,090
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $239,090 | $222,772 | $317,102 | IRS |
| 990 | December 2024 | $282,023 | $246,980 | $300,784 | IRS |
| 990 | December 2023 | $300,950 | $274,298 | $265,741 | XML |
| 990 | December 2022 | $411,182 | $498,505 | $239,089 | IRS |
| 990 | December 2021 | $344,573 | $284,280 | $326,412 | IRS |
| 990 | December 2020 | $291,500 | $259,183 | $266,119 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0001533).
Questions about FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES
- What is the EIN of FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES?
- The employer identification number (EIN) of FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES is 26-0001533.
- Is FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES?
- The 990 for the year ended December 31, 2025 names Patrick Yu Wang.
- Who are the officers and directors of FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF CHINESE REFORMED THEOLOGICAL SEMINARIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $239,090, expenses of $222,772 and total assets of $317,102 at year end.
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