Nonprofit · EIN 92-3168162
MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY INC
Tax-exempt · GAINESVILLE, FL 32608
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $45,119 | $35,827 | $9,292 | $33,507 | $100 | $33,407 |
| December 31, 2024 | 990-EZ | $92,748 | $68,633 | $24,115 | $24,115 | $0 | $24,115 |
| December 31, 2023 | 990-EZ | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,650
- Program service revenue
- $43,393
- Investment income
- $76
Expenses
- Compensation of officers, directors and key employees
- $22,984
- Salaries, compensation and benefits (total)
- $22,984
- Professional fees and payments to contractors
- $4,456
- Occupancy
- $5,664
- Printing, publications and postage
- $1,161
- Other expenses
- $1,562
Balance sheet and other
- Total assets, start of year
- $24,115
- Total assets, end of year
- $33,507
- Total liabilities, end of year
- $100
- Net assets, end of year
- $33,407
- Cash, savings and investments
- $27,894
- Gross receipts
- $45,119
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 |
|---|---|---|---|
| Ronald L Bernier | President | 30 | $22,984 |
| Charlene M Robillard | Treasurer | 2 | $0 |
| Bernice Bernier | Secretary | 1 | $0 |
| Andrew Finn | Director | 1 | $0 |
| Adelson Nalini Jr | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ronald L Bernier | President | 24 | $22,984 |
| Charlene M Robillard | Treasurer | 2 | $0 |
| Bernice Bernier | Secretary | 1 | $0 |
| Andrew Finn | Director | 1 | $0 |
| Adelson Nalini Jr | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ronald L Bernier | President | 14 | $0 |
| Charlene M Robillard | Treasurer | 1 | $0 |
| Bernice Bernier | Secretary | 1 | $0 |
| Andrew Finn | Director | 1 | $0 |
| Adelson Nalini Jr | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 7941 SW 82ND DR, GAINESVILLE, FL 32608-9533
- In care of
- % RONALD L BERNIER
- Signed the 990-EZ
- Charlene M Robillard, Treasurer
- Website
- www.mbciu.org
Mission
Establish and operate a Christian college providing students with rigorous academic and religious instruction designed to develop the skills necessary to succeed on their chosen professions.
Program accomplishments
- Courses offered in 2025: DM 815 Towards a Development of Theology in Culture; DM 803 Counseling Family Life & Pastoral Leadership; DM 805 Spiritual Development of the Pastor Church & Community; DM 806 Ethics and the Church in Todays Culture; DM 807 Conflict Management and Resolution in Church Life; DM 811 Missions in the 21st Century; DM 900 Doctoral Dissertation or Majoy Project; CE 501 Church Administration; MM501 Marketplace Influence for Change; MM505 Developing Ministers in the Marketplace; FPS 101 Faith & Community Life; RS 201 Christian Apologetics I; RS 203 Christian Apologetics II; RS 401 Understanding Culture & Social Engagement I
- Degrees conferred: 5 Doctor of Ministry; 3 Master of Theological Studies. Students enrolled: PhD in Practical Theology - 1; Doctor of Ministry - 32; Master of Theological Studies - 5; Master of Marketplace Ministry - 1; Associate of Practical Theology - 9; Certificate in Ministry - 20. Current student body: U.S. students 57; Foreign students 9
- Instruction times per course in 2025: 12 hours per doctoral course; 12 hours per student for doctoral dissertations; 12 hours for each Master in Theological Studies course; 4 hours per course for Master of Marketplace Ministries course; 24 hours per course for the certificate program.
- None
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 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 92-3168162
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $33,507
- Income (IRS master file)
- $45,119
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $45,119 | $35,827 | $33,507 | XML |
| 990-EZ | December 2024 | $92,748 | $68,633 | $24,115 | XML |
| 990-EZ | December 2023 | $0 | $0 | $0 | 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 92-3168162).
Questions about MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY INC
- What is the EIN of MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY INC?
- The employer identification number (EIN) of MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY INC is 92-3168162.
- Is MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY 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 MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY 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 MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $22,984 (Ronald L Bernier, President).
- How much revenue does MASTER BUILDER CHRISTIAN INTERNATIONAL UNIVERSITY INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $45,119, expenses of $35,827 and total assets of $33,507 at year end.
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