Civic Intelligence

Covenant Evangelical Theological Seminary Inc.

990EZ • Fiscal year 2014 • EIN 32-0269507

Jan 01, 2014 to Dec 31, 2014 • Filed on May 05, 2015

Organization ProfileN/A
2610 S US 17-92Casselberry, FL 32707

(407) 331-1477

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.18x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

93rd percentile

0.59x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

89th percentile

41%

Higher net margin than 89% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

52nd percentile

2.9%

Faster asset growth than 52% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

27th percentile

-15%

Faster revenue growth than 27% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$227,958

Up $6,344 (+2.9%) from 2013

Net Assets

Up

$186,661

Up $28,966 (+18%) from 2013

Liabilities

Down

$41,297

Down $22,622 (-35%) from 2013

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin89th percentile

Revenue

Down

$70,078

Down $12,554 (-15%) from 2013

Expenses

Up

$41,112

Up $7,888 (+24%) from 2013

Net Income

Down

$28,966

Down $20,442 (-41%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2013: $221,614Liabilities 2013: $63,919Net Assets 2013: $157,6952013Assets 2014: $227,958Liabilities 2014: $41,297Net Assets 2014: $186,6612014Assets 2015: $276,742Liabilities 2015: $42,011Net Assets 2015: $234,7312015Assets 2016: $274,927Liabilities 2016: $37,435Net Assets 2016: $237,4922016Assets 2017: $282,535Liabilities 2017: $35,025Net Assets 2017: $247,5102017Assets 2018: $261,253Liabilities 2018: $21,726Net Assets 2018: $239,5272018Assets 2019: $231,871Liabilities 2019: $18,735Net Assets 2019: $213,1362019Assets 2020: $210,319Liabilities 2020: $22,891Net Assets 2020: $187,4282020Assets 2021: $176,202Liabilities 2021: $22,305Net Assets 2021: $153,8972021Assets 2022: $168,182Liabilities 2022: $21,768Net Assets 2022: $146,4142022Assets 2024: $210,616Liabilities 2024: $24,160Net Assets 2024: $186,4562024

Highlighted filing

2014

Assets$227,958
Liabilities$41,297
Net Assets$186,661
Open 2014 Filing

Operations Trend

Revenue Growth27th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2013: $82,632Expenses 2013: $33,224Net Income 2013: $49,4082013Revenue 2014: $70,078Expenses 2014: $41,112Net Income 2014: $28,9662014Revenue 2015: $118,326Expenses 2015: $70,256Net Income 2015: $48,0702015Revenue 2016: $67,733Expenses 2016: $64,972Net Income 2016: $2,7612016Revenue 2017: $79,798Expenses 2017: $69,780Net Income 2017: $10,0182017Revenue 2018: $72,244Expenses 2018: $95,013Net Income 2018: -$22,7692018Revenue 2019: $39,334Expenses 2019: $65,725Net Income 2019: -$26,3912019Revenue 2020: $46,617Expenses 2020: $72,325Net Income 2020: -$25,7082020Revenue 2021: $47,371Expenses 2021: $80,902Net Income 2021: -$33,5312021Revenue 2022: $42,606Expenses 2022: $50,089Net Income 2022: -$7,4832022Revenue 2024: $38,602Expenses 2024: $15,572Net Income 2024: $23,0302024

Highlighted filing

2014

Revenue$70,078
Expenses$41,112
Net Income$28,966
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 5, 2015
Return Version
2014v5.0
Gross Receipts
$70,162
Mission and Program Overview

Mission

Our primary activity is to provide online courses, translate and publish materials purely for education purposes.

Transalate theology, bible study and christian education material from english to chinese

Program Services

DescriptionGrantsExpenses
TRANSLATION OF CHRISTIAN BIBLE STUDY, EDUCATIONAL MATERIAL TO BENEFIT THE CHINESE CHRISTIAN COMMUNITIES WORLDWIDE-$41,196
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN CHUAChairmanPT$0--
BIAO CHENVice-ChairPT$0--
JIN LIU-WANGSecretaryPT$0--
HONGJUN LITreasurerPT$0--
XIAOTAO GUANDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Covenant Evangelical Theological
EIN
32-0269507
Phone
4073311477
Address
2610 S US 17-92, CASSELBERRY, FL 32707

Signing Officer

Name
John Chua
Title
President
Phone
4073311477
Signed
2015-05-05
Discuss with paid preparer
Yes

Preparer

Firm
Kim Yeung Ling Pc
Address
1010 RACE ST 1F STE 3, PHILADELPHIA, PA 19107
Preparer
Chi Chiu Chow
Phone
2159222684
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Depreciation 1025. Bank & credit card charges 1027. Carring support 421. Database & website 3195. Amortization 3224. Meeting & conference 1118. Office supplies 1200. Staff training 2725. Staff travel 6619. Tanslation services 652. Tele-communication 3024.”

Form 990EZ, Part II, Line 24

“Net intangible 41912. 38688. Inventory - translated christian books 1183. 1099. Unrestricted net assets 75828. 67542. A/r 0. 57.”

Form 990EZ, Part II, Line 26

“Deferred revenue 56615. 32349. Other accrued liabilities 7304. 8948.”

Raw XML Appendix147 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/BusinessName/BusinessNameLine1Txt0COVENANT EVANGELICAL THEOLOGICAL
IRS990EZ/BooksInCareOfDetail/PhoneNum04073592389
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02610 S US 17-92
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CASSELBERRY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd032707
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0100129
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0119035
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt070162
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt084
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt028966
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt012635
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0221614
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0227958
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-84
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt070162
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt02562
IRS990EZ/LandAndBuildingsGrp/EOYAmt01537
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0157695
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0186661
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0157695
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0186661
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt315.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt415.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN CHUA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BIAO CHEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JIN LIU-WANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HONGJUN LI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4XIAOTAO GUAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0118923
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0107386
IRS990EZ/OtherExpensesTotalAmt024230
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TRANSALATE THEOLOGY, BIBLE STUDY AND CHRISTIAN EDUCATION MATERIAL FROM ENGLISH TO CHINESE
IRS990EZ/PrintingPublicationsPostageAmt04247
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TRANSLATION OF CHRISTIAN BIBLE STUDY, EDUCATIONAL MATERIAL TO BENEFIT THE CHINESE CHRISTIAN COMMUNITIES WORLDWIDE
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt041196
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt063919
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt041297
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt041112
IRS990EZ/TotalProgramServiceExpensesAmt041196
IRS990EZ/TotalRevenueAmt070078
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt070162
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt082632
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt066283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt040358
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt031110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0290545
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0290545
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt070162
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt082632
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt066283
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt040358
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt031110
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0290545
IRS990ScheduleA/TotalSupportAmt0290545
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION 1025. BANK & CREDIT CARD CHARGES 1027. CARRING SUPPORT 421. DATABASE & WEBSITE 3195. AMORTIZATION 3224. MEETING & CONFERENCE 1118. OFFICE SUPPLIES 1200. STAFF TRAINING 2725. STAFF TRAVEL 6619. TANSLATION SERVICES 652. TELE-COMMUNICATION 3024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NET INTANGIBLE 41912. 38688. INVENTORY - TRANSLATED CHRISTIAN BOOKS 1183. 1099. UNRESTRICTED NET ASSETS 75828. 67542. A/R 0. 57.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEFERRED REVENUE 56615. 32349. OTHER ACCRUED LIABILITIES 7304. 8948.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN CHUA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04073311477
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COVENANT EVANGELICAL THEOLOGICAL
ReturnHeader/Filer/BusinessNameControlTxt0COVE
ReturnHeader/Filer/EIN0320269507
ReturnHeader/Filer/PhoneNum04073311477
ReturnHeader/Filer/USAddress/AddressLine1Txt02610 S US 17-92
ReturnHeader/Filer/USAddress/CityNm0CASSELBERRY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032707
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KIM YEUNG LING PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01010 RACE ST 1F STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHILADELPHIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019107
ReturnHeader/PreparerPersonGrp/PhoneNum02159222684
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHI CHIU CHOW
ReturnHeader/ReturnTs02015-08-04T12:14:46-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$227,958
Liabilities
$41,297
Net assets
$186,661
Revenue
$70,078
Expenses
$41,112
Net income
$28,966
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.11$0.24$1.86$0.39$0.16$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.22$1.46$0.43$0.50$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.76$0.22$1.54$0.47$0.81$0.34
2020Detailed filing. Detailed filing data is available for this year.$2.10$0.23$1.87$0.47$0.72$0.26
2019Detailed filing. Detailed filing data is available for this year.$2.32$0.19$2.13$0.39$0.66$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.22$2.40$0.72$0.95$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.35$2.48$0.80$0.70$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.37$2.37$0.68$0.65$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.77$0.42$2.35$1.18$0.70$0.48
2014Detailed filing. Detailed filing data is available for this year.$2.28$0.41$1.87$0.70$0.41$0.29
2013Detailed filing. Detailed filing data is available for this year.$2.22$0.64$1.58$0.83$0.33$0.49
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits