Nonprofit · EIN 27-0052575
LATIN AMERICAN THEOLOGICAL SEMINARY
Tax-exempt · LA PUENTE, CA 91746
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2024 | 990-EZ | $144,541 | $117,242 | $27,299 | $53,874 | – | $53,874 |
| March 31, 2023 | 990-EZ | $131,155 | $120,677 | $10,478 | $33,176 | – | $33,176 |
Financial details: 990-EZ for the year ended March 31, 2024
Revenue
- Program service revenue
- $144,541
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $63,092
- Professional fees and payments to contractors
- $42,046
- Occupancy
- $241
- Other expenses
- $11,863
- Program services (functional)
- $104,520
Balance sheet and other
- Total assets, start of year
- $33,176
- Total assets, end of year
- $53,874
- Total liabilities, end of year
- –
- Net assets, end of year
- $53,874
- Cash, savings and investments
- $46,297
- Gross receipts
- $144,541
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-EZ for the year ended March 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rev Marty Harris | President | 5 | $0 |
| Naomi Martinez | Member | 1 | $0 |
| Dr Graciela Morales-Scott | Secretary | 5 | $0 |
| Gabriela Alvarez | CFO | 5 | $0 |
| Rev Emilio De la Cruz | Member | 5 | $0 |
| Rev Silvia Carrizo | Member | 5 | $0 |
| David Franco | Member | 1 | $0 |
| Dr Simon Melendres | Member | 1 | $0 |
| Rev Hilario Garza | Member | 1 | $0 |
| Clyde Gonzales | Member | 1 | $0 |
| Paula Gonzalez | Member | 1 | $0 |
| Dr Sergio Navarette | Member | 1 | $0 |
| Augie Lopez | Member | 1 | $0 |
| Rev Judy Perez-Velasquez | Member | 1 | $0 |
| Jessica Guzman | Member | 1 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mike Newcomb | Member | 1 | $0 |
| William Rodriguez | Member | 1 | $0 |
990-EZ for the year ended March 31, 2023: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rev Marty Harris | President | 5 | $0 |
| Naomi Martinez | Member | 1 | $0 |
| Dr Graciela Morales-Scott | Secretary | 5 | $0 |
| Gabriela Alvarez | CFO | 5 | $0 |
| Rev Emilio De la Cruz | Member | 5 | $0 |
| Rev Silvia Carrizo | Member | 5 | $0 |
| David Franco | Member | 1 | $0 |
| Dr Simon Melendres | Member | 1 | $0 |
| Rev Hilario Garza | Member | 1 | $0 |
| Clyde Gonzales | Member | 1 | $0 |
| Paula Gonzalez | Member | 1 | $0 |
| Dr Sergio Navarette | Member | 1 | $0 |
| Augie Lopez | Member | 1 | $0 |
| Rev Judy Perez-Velasquez | Member | 1 | $0 |
| Jessica Guzman | Member | 1 | $0 |
| Mike Newcomb | Member | 1 | $0 |
| William Rodriguez | Member | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 14209 LOMITAS AVE, LA PUENTE, CA 91746-3015
- In care of
- % SERGIO NAVARRETE
- Signed the 990-EZ
- Gabriela Alvarez, CFO
- Phone
- (626) 968-1328
- Website
- www.labi.edu/lats
- Return prepared by
- Morrow & Co
California records
California keeps its own records of charities and corporations. Search them by EIN 27-0052575 or by the name LATIN AMERICAN THEOLOGICAL SEMINARY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Teach Theology
Program accomplishments
- Teach Theology to Future Ministers and TeachersExpenses $104,520
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | Not on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-0052575
- 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
- 2005
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B40)
- Assets (IRS master file)
- $53,874
- Income (IRS master file)
- $144,541
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | March 2024 | $144,541 | $117,242 | $53,874 | XML |
| 990-EZ | March 2023 | $131,155 | $120,677 | $33,176 | XML |
| 990-EZ | March 2022 | – | – | – | IRS |
| 990-EZ | March 2021 | – | – | – | IRS |
| 990-EZ | March 2019 | – | – | – | 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 27-0052575).
Questions about LATIN AMERICAN THEOLOGICAL SEMINARY
- What is the EIN of LATIN AMERICAN THEOLOGICAL SEMINARY?
- The employer identification number (EIN) of LATIN AMERICAN THEOLOGICAL SEMINARY is 27-0052575.
- Is LATIN AMERICAN THEOLOGICAL SEMINARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to LATIN AMERICAN THEOLOGICAL SEMINARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LATIN AMERICAN THEOLOGICAL SEMINARY 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 LATIN AMERICAN THEOLOGICAL SEMINARY due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LATIN AMERICAN THEOLOGICAL SEMINARY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended March 2024.
- Who are the officers and directors of LATIN AMERICAN THEOLOGICAL SEMINARY?
- The 990-EZ for the year ended March 31, 2024 lists 17 people; 0 received compensation from the organization.
- How much revenue does LATIN AMERICAN THEOLOGICAL SEMINARY have?
- On its 990-EZ for the year ended March 31, 2024 it reported revenue of $144,541, expenses of $117,242 and total assets of $53,874 at year end.
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