Nonprofit · EIN 94-3109801
CHRISTIAN WITNESS THEOLOGICAL SEMINARY
Tax-exempt · SAN JOSE, CA 95131
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,702,363 | $2,033,593 | $1,668,770 | $11,317,938 | $240,022 | $11,077,916 |
| December 31, 2023 | 990 | $2,364,775 | $1,860,739 | $504,036 | $9,691,556 | $318,268 | $9,373,288 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,258,375
- Program service revenue
- $771,454
- Investment income
- $672,534
- Net gain from sales of assets
- $362,074
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $89,133
- Salaries, compensation and benefits (total)
- $89,133
- Professional fundraising fees
- $0
- Depreciation
- $94,671
- Program services (functional)
- $1,829,416
- Management and general (functional)
- $202,725
- Fundraising (functional)
- $1,452
Balance sheet and other
- Total assets, start of year
- $9,691,556
- Total assets, end of year
- $11,317,938
- Total liabilities, end of year
- $240,022
- Net assets, end of year
- $11,077,916
- Land, buildings and equipment
- $5,120,675
- Publicly traded securities
- $2,553,933
- Net assets without donor restrictions
- $8,230,754
- Net assets with donor restrictions
- $2,847,162
- Gross receipts
- $3,940,289
- Employees
- 18
- Year formed
- 1973
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUKE M TSAI | President Trustee or director, Officer | 40 | $89,133 |
| JEFFREY S LU | Chairman Trustee or director | 0 | $0 |
| PATRICK AUYEUNG | BOARD MEMBER Trustee or director | 0 | $0 |
| HAIFENG CHEN | BOARD MEMBER Trustee or director | 0 | $0 |
| JIAN SHAN | BOARD MEMBER Trustee or director | 0 | $0 |
| LINK JAW | Treasurer Trustee or director, Officer | 0 | $0 |
| JOHN CHEN | Vice Chairman Trustee or director | 0 | $0 |
| JOB LEE | Secretary Trustee or director | 0 | $0 |
| SHIRLEY SOONG | BOARD MEMBER Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUKE M TSAI | President Trustee or director, Officer | 40 | $89,636 |
| JEFFREY S LU | CHANCELLOR Trustee or director | 0 | $0 |
| JAMES SUN | Chairman Trustee or director, Officer | 0 | $0 |
| HAIFENG CHEN | BOARD MEMBER Trustee or director | 0 | $0 |
| HUANG CHENG | Secretary Trustee or director, Officer | 0 | $0 |
| LINK JAW | Treasurer Trustee or director, Officer | 0 | $0 |
| JOHN CHEN | BOARD MEMBER Trustee or director | 0 | $0 |
| JOB LEE | BOARD MEMBER Trustee or director | 0 | $0 |
| SHIRLEY SOONG | BOARD MEMBER Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1975 CONCOURSE DR, SAN JOSE, CA 95131-1708
- Signed the 990
- LUKE M TSAI, President
- Phone
- (408) 433-2280
- Website
- WWW.CWTS.EDU
- Return prepared by
- Wang Accountancy Corp
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3109801 or by the name CHRISTIAN WITNESS THEOLOGICAL SEMINARY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE PRIMARY PURPOSE OF CWTS IS TO PREPARE COMMITTED AND COMPETENT MEN AND WOMEN FOR THE MINISTRY OF THE CHURCH OF JESUS CHRIST.
Program accomplishments
- TEACHING PROGRAMExpenses $1,829,416 · revenue $2,387,669
What it must file and when
IRS records say it files Not required (church). Churches are not required to file. 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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-3109801
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Not required (church)
- Assets (IRS master file)
- $11,317,938
- Income (IRS master file)
- $3,940,289
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,702,363 | $2,033,593 | $11,317,938 | XML |
| 990 | December 2023 | $2,364,775 | $1,860,739 | $9,691,556 | XML |
| 990 | December 2022 | $1,913,056 | $1,762,442 | $9,069,804 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 94-3109801).
Questions about CHRISTIAN WITNESS THEOLOGICAL SEMINARY
- What is the EIN of CHRISTIAN WITNESS THEOLOGICAL SEMINARY?
- The employer identification number (EIN) of CHRISTIAN WITNESS THEOLOGICAL SEMINARY is 94-3109801.
- Is CHRISTIAN WITNESS THEOLOGICAL SEMINARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to CHRISTIAN WITNESS THEOLOGICAL SEMINARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHRISTIAN WITNESS THEOLOGICAL SEMINARY file?
- Form Not required (church). Churches are not required to file.
- When is the next return of CHRISTIAN WITNESS 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 CHRISTIAN WITNESS THEOLOGICAL SEMINARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of CHRISTIAN WITNESS THEOLOGICAL SEMINARY?
- The 990 for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $89,133 (LUKE M TSAI, President).
- How much revenue does CHRISTIAN WITNESS THEOLOGICAL SEMINARY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,702,363, expenses of $2,033,593 and total assets of $11,317,938 at year end.
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