Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Redeemer Theological Seminary Inc
990 • Fiscal year 2017 • EIN 26-3550133
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.21x
Liabilities / Revenue
15th percentile
Higher debt load relative to revenue than 15% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Balance Sheet
Assets
Down$3,127
Down $275,832 (-99%) from 2016
Net Assets
Down$2,467
Down $20,841 (-89%) from 2016
Liabilities
Down$660
Down $254,991 (-100%) from 2016
Revenue And Expenses
Revenue
Down$1,146,772
Down $1,175,767 (-51%) from 2016
Expenses
Down$1,167,613
Down $1,259,623 (-52%) from 2016
Net Income
Up-$20,841
Up $83,856 (+80%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2016 to May 31, 2017
- Signed
- Dec 13, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $1,273,964
Mission and Program Overview
Mission
Our specific mission is to support the church in its mandate to equip the saints for ministry. We pursue this mission in three ways. First, we seek to form men for ordained gospel ministry as pastors, teachers, evangelists, missionaries, and other tasks specified by the church. Second, we seek to train men and women to serve christ in kingdom ministries other than those that require ordination. Third, we seek to serve as a center for christian research and scholarship and to communicate the fruits of our labors to the church and the world.
Our specific mission is to support the church in its mandate to equip the saints for ministry. We pursue this mission in three ways. First we seek to form men for ordained gospel ministry as pastors, teachers, evangelists, missionaries, and other tasks specified by the church.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $138,456 | $0 | ▼ $138,456 |
| Prepaid Expenses and Deferred Charges | $23,585 | $0 | ▼ $23,585 |
| Accounts Receivable | $13,105 | $0 | ▼ $13,105 |
| Cash and Non-Interest-Bearing Accounts | $103,813 | $3,127 | ▼ $100,686 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $278,959 | $3,127 | ▼ $275,832 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Other Liabilities | $223,178 | - | - |
| Accounts Payable and Accrued Expenses | $32,473 | $660 | ▼ $31,813 |
| Total Liabilities | $255,651 | $660 | ▼ $254,991 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $194,910 | - | - |
| Unrestricted Net Assets | $-171,602 | $2,467 | ▲ $174,069 |
| Total Net Assets Fund Balance | $23,308 | $2,467 | ▼ $20,841 |
| Total Liabilities and Net Assets / Fund Balance | $278,959 | $3,127 | ▼ $275,832 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jack Denman | Chairman |
| Brad Bradley | Trustee |
| Hugh Comer | Trustee |
| John Vandercook | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $904,627
- Program Service Revenue
- $269,337
- Investment Income
- $-27,192
- Other Revenue
- $0
- All Other Contributions
- $904,627
- Change in Net Assets
- $-20,841
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $762,212 |
| Other Expenses | $294,130 |
| Total Fundraising Expense | $129,604 |
| Grants and Similar Amounts Paid | $111,271 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $408,192 | $208,483 | $48,125 | $664,800 |
| Office Expenses | $60,874 | $51,686 | $57,035 | $169,595 |
| Grants to Domestic Individuals | $111,271 | - | - | $111,271 |
| Fees for Services Other | $10,796 | $37,443 | $24,444 | $72,683 |
| Other Employee Benefits | $69,609 | - | - | $69,609 |
| Occupancy | $19,302 | $11,830 | - | $31,132 |
| Payroll Taxes | $27,803 | - | - | $27,803 |
| Depreciation Depletion | $15,168 | - | - | $15,168 |
| Other Expenses | $3,651 | $695 | - | $4,346 |
| Travel | $772 | $434 | - | $1,206 |
| Total Functional Expenses | $727,438 | $310,571 | $129,604 | $1,167,613 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- 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
- Yes
- Other officer compensation reviewed
- Yes
- 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, Line 9: Officer, Director, Trustee, Key Employee Mailing Address
“See statement a attached.”
Form 990, Part VI, Line 11B: Form 990 Review Process
“The form 990 is reviewed prior to submission by the executive committee of the board of trustees. The executive committee is composed of the chairman, vice-chairman, secretary, treasurer, and president.”
Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management
“The salary level of the President was determined based on salary surveys for similar positions published by the National Association of College and University Business Officers and the Association of Theological Schools.”
Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees
“The salary amount for all employees is determined by the salary scale carried over from Westminster Theological Seminary,the previous employer of a majority of the highest paid employees. These salaries are based on average amounts in the salary surveys from the National Association of College and University Business Officers and the Association of Theologicial Schools. Because these salaries are in a direct correspondence to the salaries that had been determined at Westminster, the amounts for each individual were determined by policy decision of the trustees, previously of Westminster Theological Seminary and now of Redeemer Theological Seminary. WEstminster Theological Seminary had operated the texas Campus as a branch from 1999-2009, and that branch of Westminster became an independent and separately incorporated organization, Redeemer Theological Seminary, in 2009.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“Redeemer Theological Seminary makes its governing documents, conflict of interest policy and financial statments available to the public in printed form upon written request.”
Form 990, Part VI, Section B. Policies
“The organization monitors and enforces compliance with its conflict of interest, whistleblower, and document retention and destruction policies.”
Filing and Contact Details
Filer
- Filer Name
- Redeemer Theological Seminary Inc
- EIN
- 26-3550133
- Phone
- 2145288600
- Address
- 6060 N Central Expwy Suite 700, Dallas, TX 75206
Signing Officer
- Name
- John Vandercook
- Title
- Treasurer
- Signed
- 2017-12-13
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2008
- Legal Domicile
- TX
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 20
Preparer
- Firm
- Toombs Hall & Foster LLP
- Address
- 5949 Sherry Lane Suite 950, Dallas, TX 75225
- Preparer
- Joseph W Abbate
- Phone
- 2143695695
Raw XML AppendixShowing 400 of 418 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/ProgramServiceRevenueGrp/Desc | 0 | MATERIALS, FEES & OTHER |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 254104 |
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| IRS990/PYTotalRevenueAmt | 0 | 2322539 |
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| IRS990ScheduleA/SchoolInd | 0 | X |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
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| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
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| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE RACIALLY NON-DISCRIMINATORY POLICY OF THE SEMINARY IS INCLUDED IN ALL BROCHURES AND CATALOGUES OF THE SEMINARY DEALING WITH STUDENT ADMISSION, PROGRAMS, AND SCHOLARSHIPS, AND THE SEMINARY ALSO PUBLISHES ONCE ANNUALLY IN A NEWPAPER OF GENERAL CIRCULATION ITS POLICY IN THE FORM AND MANNER REQUIRED BY REV. PROC. 75-50, 1975-2 CB 587. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | TUITION SCHOLARSHIPS TO REDEEMER THEOLOGICAL SEMINARY |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 51 |
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| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 1 | FULLY DERRECIATED USED OFFICE FURNITURE AND EQUIPMENT |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 2 | DISPOSAL OF COMPUTER EQUIPMENT, SOFTWARE & WEBSITE DEV COSTS |
| IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | REFORMED THEOLOGICAL SEMINARY |
| IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 1 | REFORMED THEOLOGICAL SEMINARY |
| IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 2 | TRASHED |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2017-05-31 |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 1 | 2017-05-31 |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 2 | 2017-05-31 |
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| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 100000 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 1000 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 2 | 1 |
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| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 1 | 501 (C) 3 |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | SALE |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | ESTIMATE |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 2 | NO RESALE VALUE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 5422 CLINTON BLVD |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 1 | 5422 CLINTON BLVD |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | JACKSON |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 1 | JACKSON |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 1 | MS |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 39209 |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 1 | 39209 |
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| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SEE STATEMENT A ATTACHED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 IS REVIEWED PRIOR TO SUBMISSION BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE IS COMPOSED OF THE CHAIRMAN, VICE-CHAIRMAN, SECRETARY, TREASURER, AND PRESIDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The salary level of the President was determined based on salary surveys for similar positions published by the National Association of College and University Business Officers and the Association of Theological Schools. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The salary amount for all employees is determined by the salary scale carried over from Westminster Theological Seminary,the previous employer of a majority of the highest paid employees. These salaries are based on average amounts in the salary surveys from the National Association of College and University Business Officers and the Association of Theologicial Schools. Because these salaries are in a direct correspondence to the salaries that had been determined at Westminster, the amounts for each individual were determined by policy decision of the trustees, previously of Westminster Theological Seminary and now of Redeemer Theological Seminary. WEstminster Theological Seminary had operated the texas Campus as a branch from 1999-2009, and that branch of Westminster became an independent and separately incorporated organization, Redeemer Theological Seminary, in 2009. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Redeemer Theological Seminary makes its governing documents, conflict of interest policy and financial statments available to the public in printed form upon written request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST, WHISTLEBLOWER, AND DOCUMENT RETENTION AND DESTRUCTION POLICIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B. POLICIES |
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| IRS990/TaxExemptBondsInd | 0 | false |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 727438 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1167613 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 255651 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 660 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 660 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | www.redeemerseminary.org |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2018-03-14 21:41:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | John Vandercook |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-12-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Redeemer Theological Seminary Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | REDE |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,127
- Liabilities
- $660
- Net assets
- $2,467
- Revenue
- $1,146,772
- Expenses
- $1,167,613
- Net income
- -$20,841