Civic Intelligence

Holy Ground Church Theological Seminary

EIN 20-1392490 • 501(c)3 • Oakland, CA

Profile

Uphold the holy bible, the word of god, to be supreme in all matters. Support, sponsor, take care of and promote the general welfare of the distressed, the poor and under priviledged.

900 Alice StOakland, CA 94607

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

1.29x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.62x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

72nd percentile

17%

Higher net margin than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

79th percentile

26%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

-3.8%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$68,339

Up $14,170 (+26%) from 2023

Liabilities

Down

$88,100

Down $10,400 (-11%) from 2023

Net Assets

Up

-$19,761

Up $24,570 (+55%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin72nd percentile

Revenue

Down

$141,608

Down $5,665 (-3.8%) from 2023

Expenses

Down

$117,038

Down $16,848 (-13%) from 2023

Net Income

Up

$24,570

Up $11,183 (+84%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$800K$600K$400K$200K$0-$200KAssets 2011: $570,529Liabilities 2011: $415,979Net Assets 2011: $154,5502011Assets 2012: $621,073Liabilities 2012: $411,522Net Assets 2012: $209,5512012Assets 2013: $663,284Liabilities 2013: $356,763Net Assets 2013: $306,5212013Assets 2014: $35,532Liabilities 2014: $0Net Assets 2014: $35,5322014Assets 2015: $294,439Liabilities 2015: $0Net Assets 2015: $294,4392015Assets 2016: $583,146Liabilities 2016: $256,357Net Assets 2016: $326,7892016Assets 2017: $592,894Liabilities 2017: $250,031Net Assets 2017: $342,8632017Assets 2018: $559,080Liabilities 2018: $245,870Net Assets 2018: $313,2102018Assets 2019: $561,941Liabilities 2019: $243,983Net Assets 2019: $317,9582019Assets 2020: $43,658Liabilities 2020: $117,500Net Assets 2020: -$73,8422020Assets 2021: $48,922Liabilities 2021: $111,500Net Assets 2021: -$62,5782021Assets 2022: $46,782Liabilities 2022: $104,500Net Assets 2022: -$57,7182022Assets 2023: $54,169Liabilities 2023: $98,500Net Assets 2023: -$44,3312023Assets 2024: $68,339Liabilities 2024: $88,100Net Assets 2024: -$19,7612024

Highlighted filing

2024

Assets$68,339
Liabilities$88,100
Net Assets-$19,761
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$400K$200K$0-$200K-$400KRevenue 2011: $145,099Expenses 2011: $118,125Net Income 2011: $26,9742011Expenses 2012: $102,2482012Revenue 2013: $237,845Expenses 2013: $140,875Net Income 2013: $96,9702013Revenue 2014: -$68,681Expenses 2014: $202,308Net Income 2014: -$270,9892014Revenue 2015: $179,697Expenses 2015: $269,196Net Income 2015: -$89,4992015Revenue 2016: $289,669Expenses 2016: $257,320Net Income 2016: $32,3492016Revenue 2017: $153,532Expenses 2017: $137,458Net Income 2017: $16,0742017Revenue 2018: $155,466Expenses 2018: $185,119Net Income 2018: -$29,6532018Revenue 2019: $226,259Expenses 2019: $221,511Net Income 2019: $4,7482019Revenue 2020: $169,651Expenses 2020: $221,454Net Income 2020: -$51,8032020Revenue 2021: $165,038Expenses 2021: $153,774Net Income 2021: $11,2642021Revenue 2022: $162,136Expenses 2022: $157,276Net Income 2022: $4,8602022Revenue 2023: $147,273Expenses 2023: $133,886Net Income 2023: $13,3872023Revenue 2024: $141,608Expenses 2024: $117,038Net Income 2024: $24,5702024

Highlighted filing

2024

Revenue$141,608
Expenses$117,038
Net Income$24,570
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$68,339
Liabilities
$88,100
Net assets
-$19,761
Revenue
$141,608
Expenses
$117,038
Net income
$24,570
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.68$0.88$0.20$1.42$1.17$0.25
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.99$0.44$1.47$1.34$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.47$1.05$0.58$1.62$1.57$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.49$1.12$0.63$1.65$1.54$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.44$1.18$0.74$1.70$2.21$0.52
2019Detailed filing. Detailed filing data is available for this year.$5.62$2.44$3.18$2.26$2.22$0.05
2018Summary only. Only limited summary data is available for this year.$5.59$2.46$3.13$1.55$1.85$0.30
2017Detailed filing. Detailed filing data is available for this year.$5.93$2.50$3.43$1.54$1.37$0.16
2016Detailed filing. Detailed filing data is available for this year.$5.83$2.56$3.27$2.90$2.57$0.32
2015Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$1.80$2.69$0.89
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.69$2.02$2.71
2013Detailed filing. Detailed filing data is available for this year.$6.63$3.57$3.07$2.38$1.41$0.97
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.21$4.12$2.10$1.02
2011Summary only. Only limited summary data is available for this year.$5.71$4.16$1.55$1.45$1.18$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$141,608
Mission and Program Overview

Mission

Uphold the holy bible, the word of god, to be supreme in all matters. Support, sponsor, take care of and promote the general welfare of the distressed, the poor and under priviledged.

Uphold the holy bible, the word of god, to be supreme in all matters. Support, sponsor, take care of and promote the general welfare of the distressed, the poor and

Program Services

DescriptionGrantsExpenses
CHURCH OCCUPANCY FOR WORSHIP$0$69,872
MINISTRY$0$43,662
ALL OTHERS$0$3,504
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PRISCILLA TANGPresidentPT$0--
CHRISTINE Y C HSIAOSecretaryPT$0--
FAYE YULING ZHANGTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Holy Ground Church Theological Seminary
EIN
20-1392490
Phone
4159948180
Address
900 ALICE ST, OAKLAND, CA 94607

Signing Officer

Name
Yuling Zhang
Title
Treasurer
Phone
4159948180
Signed
2025-10-27
Discuss with paid preparer
Yes

Preparer

Firm
Universal Tax Service
Address
3107 GEARY BL, SAN FRANCISCO, CA 94118
Preparer
Lucy C Yee
Phone
4157519888
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“MINISTRY OUTREACH 43662.”

Form 990EZ, Part I, Line 16

“INSURANCE 1370.”

Form 990EZ, Part I, Line 16

“Depreciation 1309.”

Form 990EZ, Part II, Line 24

“PREPAID EXPENSES 4698.”

Form 990EZ, Part II, Line 24

“Fixture,equipment&leaseh improv less depreciation 19523.”

Form 990EZ, Part II, Line 26

“LOANS 98500.”

Raw XML Appendix151 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0AGNES LEE
IRS990EZ/BooksInCareOfDetail/PhoneNum04159948180
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01416 MARKET ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OAKLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094607
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt029948
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt045427
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0141604
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt024570
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0825
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt054169
IRS990EZ/Form990TotalAssetsGrp/EOYAmt068339
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0141608
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt04
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-44331
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-19761
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-44331
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-19761
IRS990EZ/OccupancyRentUtltsAndMaintAmt069872
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PRISCILLA TANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRISTINE Y C HSIAO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FAYE YULING ZHANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt024221
IRS990EZ/OtherAssetsTotalDetail/EOYAmt022912
IRS990EZ/OtherExpensesTotalAmt046341
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0UPHOLD THE HOLY BIBLE, THE WORD OF GOD, TO BE SUPREME IN ALL MATTERS. SUPPORT, SPONSOR, TAKE CARE OF AND PROMOTE THE GENERAL WELFARE OF THE DISTRESSED, THE POOR AND
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MINISTRY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1CHURCH OCCUPANCY FOR WORSHIP
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2ALL OTHERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt043662
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt169872
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt23504
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt098500
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt088100
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0117038
IRS990EZ/TotalProgramServiceExpensesAmt0117038
IRS990EZ/TotalRevenueAmt0141608
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MINISTRY OUTREACH 43662.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INSURANCE 1370.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation 1309.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PREPAID EXPENSES 4698.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FIXTURE,EQUIPMENT&LEASEH IMPROV LESS DEPRECIATION 19523.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LOANS 98500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0YULING ZHANG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04159948180
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOLY GROUND CHURCH THEOLOGICAL SEMINARY
ReturnHeader/Filer/BusinessNameControlTxt0HOLY
ReturnHeader/Filer/EIN0201392490
ReturnHeader/Filer/PhoneNum04159948180
ReturnHeader/Filer/USAddress/AddressLine1Txt0900 ALICE ST
ReturnHeader/Filer/USAddress/CityNm0OAKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094607
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472790308
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0UNIVERSAL TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03107 GEARY BL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094118
ReturnHeader/PreparerPersonGrp/PhoneNum04157519888
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LUCY C YEE
ReturnHeader/ReturnTs02025-11-13T16:20:51-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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