Nonprofit · EIN 83-2878791
EMMAUS THEOLOGICAL SEMINARY
Tax-exempt · CLEVELAND, OH 44106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $193,609 | $190,765 | $2,844 | $44,362 | – | $44,362 |
| December 31, 2023 | 990-EZ | $113,923 | $84,026 | $29,897 | $45,421 | $0 | $45,421 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $193,609
Expenses
- Benefits paid to members
- $5,718
- Compensation of officers, directors and key employees
- $137,500
- Salaries, compensation and benefits (total)
- $163,915
- Professional fees and payments to contractors
- $669
- Printing, publications and postage
- $42
- Other expenses
- $20,421
- Program services (functional)
- $164,831
Balance sheet and other
- Total assets, start of year
- $41,518
- Total assets, end of year
- $44,362
- Total liabilities, end of year
- –
- Net assets, end of year
- $44,362
- Cash, savings and investments
- $44,362
- Gross receipts
- $193,609
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CORY WILSON | PRESIDENT | 30 | $80,000 |
| PAUL MORRISON | VP OF ACADEM | 30 | $57,500 |
| NICK ABRAHAM | BOARD MEMBER | 30 | $0 |
| JENNIFER KOCAN | TREASURER | 1 | $0 |
| JOEL LAWRENCE | BOARD MEMBER | 0 | $0 |
| KELCEY LEHRICH | BOARD MEMBER | 0 | $0 |
| STEPHEN OWENS | BOARD MEMBER | 0 | $0 |
| TE'SHEBA OLIVER | BOARD MEMBER | 0 | $0 |
| LORRI PILCHER | BOARD MEMBER | 0 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Paul Morrison | Vice President of Academic Affairs and Provost | 30 | $56,000 |
| Paul Sartarelli | Adjunct Professor | 2 | $2,660 |
| Ray Umphrey | Adjunct Professor | 2 | $2,660 |
| Nick Abraham | Vice President of Church Relations | 2 | $1,000 |
| Cory Wilson | President | 2 | $0 |
| Jennifer Kocan | Treasurer | 1 | $0 |
| Stephen Owens | Board Member | 0 | $0 |
| Te'Sheba oliver | Board Member | 0 | $0 |
| Lorri Pilcher | Board Member | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 9990 EUCLID AVE, CLEVELAND, OH 44106-4716
- In care of
- % PAUL MORRISON
- Mailing address (990-N for 2022)
- 2781 Euclid Heights Blvd, Cleveland Heights OH 44106
- Principal officer (990-N for 2022)
- Paul Morrison, 2781 Euclid Heights Blvd, Cleveland Heights OH 44106
- Signed the 990-EZ
- PAUL MORRISON, VP OF ACADEMIA
- Phone
- (216) 200-8798
- Website
- EMMAUSSEMINARY.ORG
- Return prepared by
- SCHULTZ BERTIN & CO
Mission
RELIGIOUS EDUCATION
Program accomplishments
- IN 2024, EMMAUS OFFERED 13 COURSES TO 82 STUDENTS, EACH COMPRISING A FULL SEMESTER OF CLASSES, LECTURES, AND ASSIGNMENTS. THE COSTS WERE MEASURED BASED ON PROFESSOR COMPENSATION AND SCHOLARSHIPS.Expenses $164,831
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 83-2878791
- 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 (B40)
- Assets (IRS master file)
- $44,362
- Income (IRS master file)
- $193,609
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $193,609 | $190,765 | $44,362 | IRS |
| 990-EZ | December 2023 | $113,923 | $84,026 | $45,421 | XML |
| 990-N for 2022 Officer: Paul Morrison | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Paul Morrison | 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 83-2878791).
Questions about EMMAUS THEOLOGICAL SEMINARY
- What is the EIN of EMMAUS THEOLOGICAL SEMINARY?
- The employer identification number (EIN) of EMMAUS THEOLOGICAL SEMINARY is 83-2878791.
- Is EMMAUS THEOLOGICAL SEMINARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to EMMAUS THEOLOGICAL SEMINARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EMMAUS 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 EMMAUS THEOLOGICAL SEMINARY due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EMMAUS THEOLOGICAL SEMINARY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of EMMAUS THEOLOGICAL SEMINARY?
- The 990-N for 2022 names Paul Morrison.
- Who are the officers and directors of EMMAUS THEOLOGICAL SEMINARY?
- The 990-EZ for the year ended December 31, 2024 lists 9 people; 2 received compensation from the organization, the highest $80,000 (CORY WILSON, PRESIDENT).
- How much revenue does EMMAUS THEOLOGICAL SEMINARY have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $193,609, expenses of $190,765 and total assets of $44,362 at year end.
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