Nonprofit · EIN 26-3214648
SOUTHERN REFORMED THEOLOGICAL SEMINARY INC
Also known as JAMES LEE
Tax-exempt · HOUSTON, TX 77088
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2024 | 990 | $73,779 | $220,266 | -$146,487 | $154,334 | $1,192 | $153,142 |
| June 30, 2023 | 990 | $245,999 | $252,869 | -$6,870 | $379,617 | $77,856 | $301,761 |
Financial details: 990 for the year ended June 30, 2024
Revenue
- Contributions, gifts and grants
- $37,315
- Program service revenue
- $35,895
- Investment income
- $0
- Other revenue
- $569
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $6,600
- Salaries, compensation and benefits (total)
- $16,028
- Professional fundraising fees
- $0
- Accounting fees
- $12,477
- Occupancy
- $8,811
- Travel
- $2,553
- Program services (functional)
- $168,206
- Management and general (functional)
- $52,060
Balance sheet and other
- Total assets, start of year
- $379,617
- Total assets, end of year
- $154,334
- Total liabilities, end of year
- $1,192
- Net assets, end of year
- $153,142
- Net assets without donor restrictions
- $153,142
- Gross unrelated business income
- $569
- Gross receipts
- $73,779
- Employees
- 1
- Volunteers
- 8
- Year formed
- 2008
- State of legal domicile
- TX
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 June 30, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHULSUNG LIM | ACTING CHAIRMAN Trustee or director, Officer | 0.5 | $0 |
| KENNETH WASHINGTON | CLEARK/ SECRETARY Trustee or director, Officer | 0.5 | $0 |
| EDWARD SONG | TRUSTEE Trustee or director | 0.5 | $0 |
| YOUNGRAK JUNG | TRUSTEE Trustee or director | 0.5 | $0 |
| STEVE HALL | PRESIDENT/CEO Officer | 5 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chulsung Lim | Acting Chairman Trustee or director, Officer | 0.5 | $0 |
| Kenneth Washington | Clerk/Secretary Trustee or director, Officer | 0.5 | $0 |
| Edward Song | Trustee Trustee or director | 0.5 | $0 |
| Youngrak Jung | Trustee Trustee or director | 0.5 | $0 |
| Steve Hall | President/CEO Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 8747 N HOUSTON ROSSLYN RD, HOUSTON, TX 77088-6430
- In care of
- % STEVE W HALL
- Principal officer (990 for 2023)
- SOODONG KIM, 18510 GREEN LAND WAY STE 1, HOUSTON, TX 77084
- Signed the 990
- SOODONG KIM, CFO
- Phone
- (281) 944-9867
- Website
- srsem.net
- Return prepared by
- ZENNA LEE CPA PLLC
Mission
The Seminary exists for the express purpose, through biblical higher education, to train men and women of varied ethnic origins for spiritual development and effective ministry in todays complex society of diverse cultures.
Program accomplishments
- Education Activities: providing programs that include Certificate, AA BA, MA, and MDiv in the areas of Biblical Studies, Christian Counseling, Minstry and Pastoral Ministry.Expenses $168,206 · revenue $73,779
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | Not on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 26-3214648
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $154,334
- Income (IRS master file)
- $73,779
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2024 | $73,779 | $220,266 | $154,334 | IRS |
| 990 | June 2023 | $245,999 | $252,869 | $379,617 | XML |
| 990 | June 2022 | $87,215 | $226,095 | $843,117 | IRS |
| 990 | June 2021 | – | – | – | 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 26-3214648).
Questions about SOUTHERN REFORMED THEOLOGICAL SEMINARY INC
- What is the EIN of SOUTHERN REFORMED THEOLOGICAL SEMINARY INC?
- The employer identification number (EIN) of SOUTHERN REFORMED THEOLOGICAL SEMINARY INC is 26-3214648.
- Is SOUTHERN REFORMED THEOLOGICAL SEMINARY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to SOUTHERN REFORMED THEOLOGICAL SEMINARY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTHERN REFORMED THEOLOGICAL SEMINARY INC 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 SOUTHERN REFORMED THEOLOGICAL SEMINARY INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTHERN REFORMED THEOLOGICAL SEMINARY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2024.
- Who is the principal officer of SOUTHERN REFORMED THEOLOGICAL SEMINARY INC?
- The 990 for the year ended June 30, 2024 names SOODONG KIM.
- Who are the officers and directors of SOUTHERN REFORMED THEOLOGICAL SEMINARY INC?
- The 990 for the year ended June 30, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does SOUTHERN REFORMED THEOLOGICAL SEMINARY INC have?
- On its 990 for the year ended June 30, 2024 it reported revenue of $73,779, expenses of $220,266 and total assets of $154,334 at year end.
Other nonprofits in HOUSTON
- INVESTMENT & RESEARCH IN EDUCATION INC EIN 06-1372326 · last filed 990 for 2024
- OMEGA CHARITABLE DEVELOPERS INC EIN 76-0492399 · last filed 990 for 2024
- EVELYN RUBENSTEIN JEWISH COMMUNITY CENTER OF HOUSTON TEXAS EIN 74-1198298 · last filed 990 for 2025
- SWANSON FAMILY FOUNDATION EIN 41-2594985 · last filed 990-PF for 2025
- LC FUND FOR PRIESTY FORMATION EIN 47-3786139 · last filed 990 for 2025
- THE OFFICERS CHRISTIAN FELLOWSHIP OF THE UNITED STATES OF AMERICA EIN 38-1415401 · last filed 990 for 2025
- FOR ALL MANKIND MOVEMENT INC EIN 26-4643324 · last filed 990 for 2025
- SOUTHERN USA FALUN DAFA ASSOCIATION EIN 76-0692185 · last filed 990 for 2025