Nonprofit · EIN 95-3890724
INTERNATIONAL THEOLOGICAL SEMINARY
Tax-exempt · WEST COVINA, CA 91790
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $1,841,377 | $2,048,000 | -$206,623 | $1,478,602 | $905,703 | $572,899 |
| May 31, 2024 | 990 (amended) | $1,235,104 | $1,661,911 | -$426,807 | $2,282,761 | $1,503,239 | $779,522 |
| May 31, 2023 | 990 | $1,418,085 | $1,713,918 | -$295,833 | $2,513,009 | $1,306,666 | $1,206,343 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $619,850
- Program service revenue
- $1,066,686
- Investment income
- $154,841
- Net gain from sales of assets
- $154,484
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $61,000
- Other salaries and wages
- $547,783
- Salaries, compensation and benefits (total)
- $762,890
- Professional fundraising fees
- $0
- Accounting fees
- $14,613
- Occupancy
- $17,500
- Travel
- $20,232
- Depreciation
- $11,848
- Program services (functional)
- $1,086,907
- Management and general (functional)
- $961,093
Balance sheet and other
- Total assets, start of year
- $2,282,761
- Total assets, end of year
- $1,478,602
- Total liabilities, end of year
- $905,703
- Net assets, end of year
- $572,899
- Land, buildings and equipment
- $588,920
- Net assets without donor restrictions
- $572,899
- Gross receipts
- $2,566,893
- Employees
- 14
- Year formed
- 1986
- 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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James S Lee | President Officer | 40 | $0 |
| Elizabeth Patterson | Secretary Officer | 40 | $0 |
| Dave Tomlinson | CFO Officer | 40 | $0 |
990 for the year ended May 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James S Lee | President Officer | 40 | $38,767 |
| Eddie Rigdon | Secretary Officer | 0 | $0 |
| Zhao H Yang | CFO Officer | 40 | $0 |
990 for the year ended May 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James S Lee | President Officer | 40 | $25,800 |
| Eddie Rigdon | Secretary Officer | 0 | $0 |
| Zhao H Yang | CFO Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 540 E VINE AVE, WEST COVINA, CA 91790-5101
- Signed the 990
- James S Lee, President
- Phone
- (626) 448-0023
- Website
- www.itsla.edu
- Return prepared by
- LIM AND LIM ACCOUNTANCY CORPORATION
California records
California keeps its own records of charities and corporations. Search them by EIN 95-3890724 or by the name INTERNATIONAL 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
To provide a center for the study of theology and ministry in evangelical persuasion based upon the infallible and interrant inspired word of God in the bible.
Program accomplishments
- To teach and train people in theological courses for service in christian ministry and life.Expenses $1,086,907 · revenue $1,066,686
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 95-3890724
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1984
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,478,602
- Income (IRS master file)
- $2,566,893
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $1,841,377 | $2,048,000 | $1,478,602 | XML |
| 990 | May 2024 | $1,235,104 | $1,661,911 | $2,282,761 | XML |
| 990 | May 2023 | $1,418,085 | $1,713,918 | $2,513,009 | XML |
| 990 | May 2022 | $2,412,398 | $1,529,505 | $2,691,097 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 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 95-3890724).
Questions about INTERNATIONAL THEOLOGICAL SEMINARY
- What is the EIN of INTERNATIONAL THEOLOGICAL SEMINARY?
- The employer identification number (EIN) of INTERNATIONAL THEOLOGICAL SEMINARY is 95-3890724.
- Is INTERNATIONAL THEOLOGICAL SEMINARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to INTERNATIONAL THEOLOGICAL SEMINARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INTERNATIONAL 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 INTERNATIONAL THEOLOGICAL SEMINARY due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL THEOLOGICAL SEMINARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who are the officers and directors of INTERNATIONAL THEOLOGICAL SEMINARY?
- The 990 for the year ended May 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does INTERNATIONAL THEOLOGICAL SEMINARY have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $1,841,377, expenses of $2,048,000 and total assets of $1,478,602 at year end.
Other nonprofits in WEST COVINA
- OPTIONS FOR LEARNING EIN 95-3602641 · last filed 990 for 2025
- TEAMSTERS AND FOOD EMPLOYERS SECURITY TRUST FUND EIN 95-6048844 · last filed 990 for 2024
- OPERATING ENGINEERS SECURITY FUND EIN 95-6049026 · last filed 990 for 2025
- EAST VALLEY COMMUNITY HEALTH CENTER INC EIN 23-7068586 · last filed 990 for 2025
- SOUTHERN CALIFORNIA SOFT DRINK IND & TEAMSTERS HLTH & WLFARE TR FUND EIN 95-3248029 · last filed 990 for 2025
- SAN JOSE CHARTER ACADEMY EIN 45-2499407 · last filed 990 for 2025
- HEAT AND FROST INSULATORS AND ALLIED WORK HLTH AND WELF TRST FND EIN 95-6093752 · last filed 990 for 2024
- COVINA VALLEY WATER COMPANY EIN 95-0654360 · last filed 990 for 2025