Nonprofit · EIN 58-0865852
IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC
Tax-exempt (reinstated) · SHARPSBURG, GA 30277
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ (amended) | $113,856 | $117,394 | -$3,538 | $289,929 | $38,010 | $251,919 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $32,204
- Program service revenue
- $9,652
- Investment income
- $72,000
Expenses
- Compensation of officers, directors and key employees
- $3,900
- Salaries, compensation and benefits (total)
- $78,074
- Occupancy
- $13,392
- Other expenses
- $25,928
Balance sheet and other
- Total assets, start of year
- $287,873
- Total assets, end of year
- $289,929
- Total liabilities, end of year
- $38,010
- Net assets, end of year
- $251,919
- Cash, savings and investments
- $13,256
- Land and buildings
- $270,369
- Gross receipts
- $113,856
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR JAMES S STEWART | CHAIRMAN/VICE PRESIDENT | 10 | $3,900 |
| DR JAMES I STEWART | PRESIDENT | 0 | $0 |
| DR JERRY SPENCER | DIRECTOR OF FGN AFFAIRS | 0 | $0 |
| MR ANDREW ALLISON | DIRECTOR | 0 | $0 |
| MR JIM WRIGHT | BOARD MEMEBER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 195 FISHER RD, SHARPSBURG, GA 30277-2143
- Signed the 990-EZ
- REBECCA GARNER, accountent
- Phone
- (770) 253-1671
- Website
- WWW.IMMANUELSEMINARY.COM
- Return prepared by
- JP ENTERPRISES TAX SERVICE LLC
Mission
GROWTH THROUGH DESCPLESHIP BIBLICAL EDUCATION
Program accomplishments
- GROWTH ENVIRONMENT FOR BIBLICAL EDUCATION
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 58-0865852
- 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
- 2026
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Religion-related (X21)
- Assets (IRS master file)
- $108,812
- Income (IRS master file)
- $108,812
Revocation and reinstatement
- Exemption revoked
- July 15, 2020
- Posted by the IRS
- August 11, 2020
- Reinstated
- Effective June 15, 2025
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $113,856 | $117,394 | $289,929 | XML |
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 58-0865852).
Questions about IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC
- What is the EIN of IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC?
- The employer identification number (EIN) of IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC is 58-0865852.
- Is IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC tax-exempt?
- Yes. The IRS revoked its exemption on July 15, 2020 and reinstated it effective June 15, 2025.
- Are donations to IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC 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 IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $3,900 (DR JAMES S STEWART, CHAIRMAN/VICE PRESIDENT).
- How much revenue does IMMANUEL BAPTIST THEOLOGICAL SEMINARY INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $113,856, expenses of $117,394 and total assets of $289,929 at year end.
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