Nonprofit · EIN 81-4861531
CITY VIEW SEMINARY
Tax-exempt · AUGUSTA, GA 30901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $63,850 | $58,498 | $5,352 | $64,106 | – | $64,106 |
| December 31, 2024 | 990-EZ | $59,429 | $43,146 | $16,283 | $57,754 | $0 | $57,754 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,360
- Program service revenue
- $56,490
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $37,085
- Other expenses
- $21,413
- Program services (functional)
- $37,085
Balance sheet and other
- Total assets, start of year
- $58,754
- Total assets, end of year
- $64,106
- Total liabilities, end of year
- –
- Net assets, end of year
- $64,106
- Cash, savings and investments
- $64,106
- Gross receipts
- $63,850
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 |
|---|---|---|---|
| Mike Phillips | President | 10 | $0 |
| Ken McHeard | Dean | 10 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Phillips | President | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 615 TELFAIR ST, AUGUSTA, GA 30901-2324
- In care of
- % JES ROMER
- Mailing address (990-N for 2023)
- 615 Telfair St, Augusta GA 30901
- Principal officer (990-N for 2023)
- Michael Phillips, 406 Dorchester Dr, Augusta GA 30909
- Signed the 990-EZ
- Richard H Hardy, Bookkeeper
- Website
- cityviewseminary.org
Mission
To provide seminary level instruction to individuals who wish to enter vocational Christian ministry.
Program accomplishments
- We provided theological education for about 25 students each quarter.Expenses $37,085 · grants $7,360
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 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 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 81-4861531
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $64,106
- Income (IRS master file)
- $63,850
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $63,850 | $58,498 | $64,106 | XML |
| 990-EZ | December 2024 | $59,429 | $43,146 | $57,754 | XML |
| 990-N for 2023 Officer: Michael Phillips | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Mike Phillips | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: William C Wright | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Mike Phillips | 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 81-4861531).
Questions about CITY VIEW SEMINARY
- What is the EIN of CITY VIEW SEMINARY?
- The employer identification number (EIN) of CITY VIEW SEMINARY is 81-4861531.
- Is CITY VIEW SEMINARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to CITY VIEW SEMINARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CITY VIEW 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 CITY VIEW SEMINARY 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 CITY VIEW SEMINARY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of CITY VIEW SEMINARY?
- The 990-N for 2023 names Michael Phillips.
- Who are the officers and directors of CITY VIEW SEMINARY?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does CITY VIEW SEMINARY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $63,850, expenses of $58,498 and total assets of $64,106 at year end.
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- AUGUSTA HERITAGE ACADEMY INC EIN 31-1727988 · last filed 990 for 2025
- KINGDOM KIDS PREPARATORY SCHOOL INC EIN 81-3254146 · last filed 990 for 2023
- LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB EIN 03-0446638 · last filed 990 for 2025
- ELEVATE AUGUSTA CORPORATION EIN 99-0637794 · last filed 990 for 2025