Nonprofit · EIN 59-2548486
FLORIDA CENTER FOR THEOLOGICAL STUDIES INC
Tax-exempt · WEST PALM BCH, FL 33401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $23,472 | $20,032 | $3,440 | $53,744 | – | $53,744 |
| June 30, 2024 | 990-EZ | $28,943 | $26,807 | $2,136 | $50,304 | – | $50,304 |
| June 30, 2023 | 990-EZ | $25,838 | $24,583 | $1,255 | $48,168 | – | $48,168 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $23,472
Expenses
- Grants and similar amounts paid
- $2,113
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $11,067
- Other expenses
- $6,852
- Program services (functional)
- $19,086
Balance sheet and other
- Total assets, start of year
- $50,304
- Total assets, end of year
- $53,744
- Total liabilities, end of year
- –
- Net assets, end of year
- $53,744
- Cash, savings and investments
- $53,744
- Gross receipts
- $23,472
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REV DR PATRICK O'NEILL | PRESIDENT | 1 | $0 |
| DIANE SHOAF | VICE PRESIDENT | 1 | $0 |
| JOSEPH IONNONE | SEC TREASURER | 1 | $0 |
| BRYAN T FROEHLE | EXECUTIVE DIRECTOR | 5 | $0 |
| SUSAN GALLAGHER | BOARD MEMBER | 1 | $0 |
990-EZ for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REV DR PATRICK O'NEILL | PRESIDENT | 1 | $0 |
| DIANE SHOAF | VICE PRESIDENT | 1 | $0 |
| JOSEPH IONNONE | SEC TREASURER | 1 | $0 |
| BRYAN T FROEHLE | EXECUTIVE DIRECTOR | 5 | $0 |
| SUSAN GALLAGHER | BOARD MEMBER | 1 | $0 |
990-EZ for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REV DR PATRICK O'NEILL | PRESIDENT | 1 | $0 |
| DIANE SHOAF | VICE PRESIDENT | 1 | $0 |
| JOSEPH IANNONE | SEC TREASURER | 1 | $0 |
| BRYAN T FROEHLE | EXECUTIVE DIRECTOR | 5 | $0 |
| SUSAN GALLAGHER | BOARD MEMBER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 733 NEW JERSEY ST, WEST PALM BCH, FL 33401-6643
- Mailing address (990-N for 2019)
- 16401 NW 37 AVENUE, MIAMI GARDENS FL 33054
- Principal officer (990-N for 2019)
- PATRICK H O'NEILL, 8901 DICKENS AVE, MIAMI BEACH FL 33154
- Signed the 990-EZ
- SIMI SAHU, BUSINESS OFFICER
- Website
- www.cetesf.org
Mission
The Foundation fosters creative relationships with degree programs in theology or ministry that emphasize academic quality spiritual formation and community engagement in a spirit of inclusion and diversity whenever possible working with programs accredited by the Association of Theological Schools. Grounded in a practical theological approach it discerns the signs of the times to strategically identify emerging leadership opportunities and provide critical funding for innovative programs. The Foundation supports spiritual theological and ministerial formation that transforms communities.
Program accomplishments
- Theological Education ScholarshipsExpenses $2,113
- Theological Education EventsExpenses $16,973
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 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 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 59-2548486
- 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
- 1986
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B58Z)
- Assets (IRS master file)
- $53,744
- Income (IRS master file)
- $23,472
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $23,472 | $20,032 | $53,744 | IRS |
| 990-EZ | June 2024 | $28,943 | $26,807 | $50,304 | XML |
| 990-EZ | June 2023 | $25,838 | $24,583 | $48,168 | XML |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990-N for 2019 Officer: PATRICK H O'NEILL | June 30, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 59-2548486).
Questions about FLORIDA CENTER FOR THEOLOGICAL STUDIES INC
- What is the EIN of FLORIDA CENTER FOR THEOLOGICAL STUDIES INC?
- The employer identification number (EIN) of FLORIDA CENTER FOR THEOLOGICAL STUDIES INC is 59-2548486.
- Is FLORIDA CENTER FOR THEOLOGICAL STUDIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to FLORIDA CENTER FOR THEOLOGICAL STUDIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FLORIDA CENTER FOR THEOLOGICAL STUDIES INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FLORIDA CENTER FOR THEOLOGICAL STUDIES 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 FLORIDA CENTER FOR THEOLOGICAL STUDIES INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2025.
- Who is the principal officer of FLORIDA CENTER FOR THEOLOGICAL STUDIES INC?
- The 990-N for 2019 names PATRICK H O'NEILL.
- Who are the officers and directors of FLORIDA CENTER FOR THEOLOGICAL STUDIES INC?
- The 990-EZ for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FLORIDA CENTER FOR THEOLOGICAL STUDIES INC have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $23,472, expenses of $20,032 and total assets of $53,744 at year end.
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