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Nonprofit · EIN 77-0322355

CHRISTIAN INSTITUTE

Tax-exempt (reinstated) · SAN JOSE, CA 95153

Financials

$208K$202K2023$234K$264K2024$474K$441K2025
Revenue Expenses · by fiscal year end
Financials of CHRISTIAN INSTITUTE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$473,620$440,975$32,645$97,835$0$97,835
December 31, 2024990$234,200$264,490-$30,290$65,190$0$65,190
December 31, 2023990$208,060$202,320$5,740$95,480$0$95,480
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$229,500
Program service revenue
$243,150
Investment income
$970
Other revenue
$0

Expenses

Grants and similar amounts paid
$43,200
Compensation of officers, directors and key employees
$41,350
Other salaries and wages
$92,818
Salaries, compensation and benefits (total)
$134,168
Professional fundraising fees
$0
Legal fees
$9,450
Accounting fees
$14,560
Program services (functional)
$401,070
Management and general (functional)
$39,905

Balance sheet and other

Total assets, start of year
$65,190
Total assets, end of year
$97,835
Total liabilities, end of year
$0
Net assets, end of year
$97,835
Net assets without donor restrictions
$97,835
Gross receipts
$473,620
Employees
0
Volunteers
3
Year formed
1989
State of legal domicile
CA

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.

NameTitleHours / weekCompensation
Lawrence SamTeacher/Director
Trustee or director
15$41,380
Sebastian SamSecretary
Trustee or director
1$0
Marina SamTreasurer
Trustee or director
2$0
990 for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensationFrom related orgs
Lawrence SamTeacher/Director
Trustee or director, Officer
15$32,450$32,450
Sebastian SamSecretary
Trustee or director
2$0$0
Marina SamTreasurer
Trustee or director
3$0$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensationOther / benefits
Lawrence SamTeacher/Director
Trustee or director
15$29,000$29,000
Marina SamTreasurer
Trustee or director
10$0$0
Sebastian SamSecretary
Trustee or director
3$0$0

Address and contacts

Address (IRS master file)
PO BOX 23753, SAN JOSE, CA 95153-3753
Mailing address (990-N for 2019)
PO Box 23753, San Jose CA 95153
Principal officer (990 for 2025)
Lawrence Sam, PO Box 23753, San Jose, CA 95131
Principal officer (990-N for 2019)
Lawrence Sam, PO Box 23753, San Jose CA 95153
Signed the 990
Lawrence Sam, Director
Phone
(408) 220-8090

California records

California keeps its own records of charities and corporations. Search them by EIN 77-0322355 or by the name CHRISTIAN INSTITUTE.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

To enhance and sustain the quality of life of disadvantaged people through education, training and services.

990 for the year ended December 31, 2025

Program accomplishments

  • 650 Persons participating in Bible studies and meditations and 12 Step Meetings.
    Expenses $62,200
  • 160 Students receiving scholarships and reduced tuition
    Expenses $67,150
  • 220 students studying to become drug and alcohol counselors
    Expenses $254,500 · revenue $274,650
  • 310 homeless persons disadvantaged persons receiving aid
    Expenses $17,220

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
77-0322355
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2016
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B60)
Assets (IRS master file)
$97,835
Income (IRS master file)
$473,620

Revocation and reinstatement

Exemption revoked
May 15, 2011
Posted by the IRS
February 22, 2012
Reinstated
Effective January 15, 2016

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$473,620$440,975$97,835IRS
990December 2024$234,200$264,490$65,190IRS
990December 2023$208,060$202,320$95,480XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-N for 2019
Officer: Lawrence Sam
December 31, 2019≤ $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 77-0322355).

Questions about CHRISTIAN INSTITUTE

What is the EIN of CHRISTIAN INSTITUTE?
The employer identification number (EIN) of CHRISTIAN INSTITUTE is 77-0322355.
Is CHRISTIAN INSTITUTE tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective January 15, 2016.
Are donations to CHRISTIAN INSTITUTE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CHRISTIAN INSTITUTE 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 CHRISTIAN INSTITUTE 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 CHRISTIAN INSTITUTE 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 CHRISTIAN INSTITUTE?
The 990 for the year ended December 31, 2025 names Lawrence Sam.
Who are the officers and directors of CHRISTIAN INSTITUTE?
The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $41,380 (Lawrence Sam, Teacher/Director).
How much revenue does CHRISTIAN INSTITUTE have?
On its 990 for the year ended December 31, 2025 it reported revenue of $473,620, expenses of $440,975 and total assets of $97,835 at year end.

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