Civic Intelligence

China Evangelical Seminary Association Inc.

EIN 04-2503017 • 501(c)3 • Lexington, MA

Pub. 78 Eligible

Profile

China Evangelical Seminary Association, Inc was formed for the dissemination of religious education and instruction abroad, to raise and provide funds for those purposes, for the training and educations of qualified students at the China Evangelical Seminary in Taiwan, and to encourage and promote vocations and nurture vital spirituality and genuine scholarship for effective service to God and mankind.

P O Box 627Lexington, MA 02420-0006
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.03x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

26th percentile

-16%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

22nd percentile

-41%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$281,766

Down $194,092 (-41%) from 2024

Liabilities

Down

$15,499

Down $116,342 (-88%) from 2024

Net Assets

Down

$266,267

Down $77,750 (-23%) from 2024

Operations
Liabilities / Revenue76th percentileNet Margin26th percentile

Revenue

Up

$483,339

Up $74,643 (+18%) from 2024

Expenses

Up

$561,089

Up $442,152 (+372%) from 2024

Net Income

Down

-$77,750

Down $367,509 (-127%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $26,245Liabilities 2011: $15,270Net Assets 2011: $10,9752011Assets 2012: $83,275Liabilities 2012: $23,270Net Assets 2012: $60,0052012Assets 2013: $57,857Liabilities 2013: $8,0702013Assets 2014: $51,002Liabilities 2014: $2702014Assets 2015: $55,764Liabilities 2015: $4,2702015Assets 2016: $522,488Liabilities 2016: $472,792Net Assets 2016: $49,6962016Assets 2017: $391,230Liabilities 2017: $341,389Net Assets 2017: $49,8412017Assets 2018: $233,791Liabilities 2018: $183,070Net Assets 2018: $50,7212018Assets 2019: $81,283Liabilities 2019: $30,425Net Assets 2019: $50,8582019Assets 2020: $53,143Liabilities 2020: $503Net Assets 2020: $52,6402020Assets 2021: $54,977Liabilities 2021: $1,270Net Assets 2021: $53,7072021Assets 2022: $54,171Liabilities 2022: $370Net Assets 2022: $53,8012022Assets 2023: $201,029Liabilities 2023: $146,771Net Assets 2023: $54,2582023Assets 2024: $475,858Liabilities 2024: $131,841Net Assets 2024: $344,0172024Assets 2025: $281,766Liabilities 2025: $15,499Net Assets 2025: $266,2672025

Highlighted filing

2025

Assets$281,766
Liabilities$15,499
Net Assets$266,267
Open 2025 Filing

Operations Trend

Revenue Growth71st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $217,486Expenses 2011: $215,966Net Income 2011: $1,5202011Revenue 2012: $148,336Expenses 2012: $99,306Net Income 2012: $49,0302012Revenue 2013: $101,825Expenses 2013: $112,042Net Income 2013: -$10,2172013Revenue 2014: $106,076Expenses 2014: $105,131Net Income 2014: $9452014Revenue 2015: $75,958Expenses 2015: $75,196Net Income 2015: $7622015Revenue 2016: $412,424Expenses 2016: $414,222Net Income 2016: -$1,7982016Revenue 2017: $415,455Expenses 2017: $415,310Net Income 2017: $1452017Revenue 2018: $469,744Expenses 2018: $468,864Net Income 2018: $8802018Revenue 2019: $301,259Expenses 2019: $301,122Net Income 2019: $1372019Revenue 2020: $152,487Expenses 2020: $150,705Net Income 2020: $1,7822020Revenue 2021: $98,976Expenses 2021: $97,909Net Income 2021: $1,0672021Revenue 2022: $92,109Expenses 2022: $92,015Net Income 2022: $942022Revenue 2023: $189,370Expenses 2023: $188,913Net Income 2023: $4572023Revenue 2024: $408,696Expenses 2024: $118,937Net Income 2024: $289,7592024Revenue 2025: $483,339Expenses 2025: $561,089Net Income 2025: -$77,7502025

Highlighted filing

2025

Revenue$483,339
Expenses$561,089
Net Income-$77,750
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$281,766
Liabilities
$15,499
Net assets
$266,267
Revenue
$483,339
Expenses
$561,089
Net income
-$77,750
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.82$0.15$2.66$4.83$5.61$0.78
2024Detailed filing. Detailed filing data is available for this year.$4.76$1.32$3.44$4.09$1.19$2.90
2023Detailed filing. Detailed filing data is available for this year.$2.01$1.47$0.54$1.89$1.89$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.92$0.92$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$0.99$0.98$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.53$1.52$1.51$0.02
2019Summary only. Only limited summary data is available for this year.$0.81$0.30$0.51$3.01$3.01$0.00
2018Summary only. Only limited summary data is available for this year.$2.34$1.83$0.51$4.70$4.69$0.01
2017Summary only. Only limited summary data is available for this year.$3.91$3.41$0.50$4.15$4.15$0.00
2016Summary only. Only limited summary data is available for this year.$5.22$4.73$0.50$4.12$4.14$0.02
2015Summary only. Only limited summary data is available for this year.$0.56$0.04$0.76$0.75$0.01
2014Summary only. Only limited summary data is available for this year.$0.51$0.00$1.06$1.05$0.01
2013Summary only. Only limited summary data is available for this year.$0.58$0.08$1.02$1.12$0.10
2012Summary only. Only limited summary data is available for this year.$0.83$0.23$0.60$1.48$0.99$0.49
2011Summary only. Only limited summary data is available for this year.$0.26$0.15$0.11$2.17$2.16$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 20, 2026
Return Version
2025v4.0
Gross Receipts
$483,339
Mission and Program Overview

Mission

China Evangelical Seminary Association, Inc was formed for the dissemination of religious education and instruction abroad, to raise and provide funds for those purposes, for the training and educations of qualified students at the China Evangelical Seminary in Taiwan, and to encourage and promote vocations and nurture vital spirituality and genuine scholarship for effective service to God and mankind.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$178,502$178,502→ $0
Cash and Non-Interest-Bearing Accounts$297,356$103,014▼ $194,342
Pledges and Grants Receivable-$250-
Total Assets$475,858$281,766▼ $194,092
Liabilities
Deferred Revenue$131,400$15,000▼ $116,400
Accounts Payable and Accrued Expenses$441$499▲ $58
Other Liabilities$0$0→ $0
Total Liabilities$131,841$15,499▼ $116,342
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$344,017$266,267▼ $77,750
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$344,017$266,267▼ $77,750
Total Liabilities and Net Assets / Fund Balance$475,858$281,766▼ $194,092
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Shu-Tsui TuPresident
Ben HsuDirector
David YuDirector
Irene ChangDirector
Kai Chiang ChangDirector
Mark GerDirector
Ming ChiangDirector
Ming-Jer TsaiDirector
Peter ChowDirector
Rosa TsaiDirector
Sean LeeDirector
Steve ChangDirector
Wen-Chuan ChangDirector
Paul HuangClerk
Li NiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$478,475
Program Service Revenue
$4,800
Investment Income
$64
Other Revenue
$0
All Other Contributions
$478,475
Change in Net Assets
$-77,750
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$561,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$1,780$0$0$1,780
Office Expenses$0$554$0$554
Fees for Services Accounting$0$330$0$330
Total Functional Expenses$559,920$1,169$0$561,089
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Steve Chang is the spouse of Irene Chang. Rosa Tsai is the spouse of Ming-Jer Tsai. Wen-Chuan Chang is the spouse of Kai Chiang Chang.”

Form 990, Part VI, Section B, Line 11B

“The return preparer emails a copy of the final version of Form 990 to the Treasurer of the board of directors or a designated officer. This person forwards this document to all voting members of the board of directors and asks them to review the return and provide feedbacks within several business days. The return will be filed if changes received from reviewers by the due date have been updated.”

Form 990, Part VI, Section B, Line 12C

“Each director or key employee has to disclose annually information regarding his or her interest and those of his or her family members that can give rise to conflicts of interest during the annual board of directors meeting either verbally or in writing.”

Form 990, Part VI, Section C, Line 19

“The Company makes its governing documents such as article of incorporation, bylaws, conflict of interest policy, and financial statements available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
China Evangelical Seminary Association Inc
EIN
04-2503017
Address
P O Box 627, Lexington, MA 02420-0006

Signing Officer

Name
Li Ni
Title
Treasurer
Phone
7813252686
Signed
2026-02-20
Discuss with paid preparer
No

Organization Details

Principal Officer
Shu-Tsui Tu
Formed
1973
Legal Domicile
Ma
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
2

Preparer

Firm
Jam-Pore Ou CPA
Address
23 Tarbell Spring Road, Concord, MA 01742
Preparer
Jam-Pore Ou
Phone
9782019935
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

“In 2025 and 2024, the company had no uncertain tax position under FIN 48 (ASC 740).”

Raw XML AppendixShowing 400 of 493 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0China Evangelical Seminary Association, Inc was formed for the dissemination of religious education and instruction abroad, to raise and provide funds for those purposes, for the training and educations of qualified students at the China Evangelical Seminary in Taiwan, and to encourage and promote vocations and nurture vital spirituality and genuine scholarship for effective service to God and mankind.
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IRS990/OtherExpensesGrp/ProgramServicesAmt31780
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IRS990/OtherExpensesGrp/TotalAmt1415
IRS990/OtherExpensesGrp/TotalAmt2285
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IRS990/ProgramServiceRevenueGrp/Desc0China Evangelical Seminary Extended Courses
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IRS990/ProgSrvcAccomActy2Grp/Desc0China Evangelical Seminary Extension Classes China Evangelical Seminary in Taiwan offered two theological courses in July 2025 and in December 2025. The total number of students attended these courses was 16. The Company provided many administrative support.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In 2025 and 2024, the company had no uncertain tax position under FIN 48 (ASC 740).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
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