Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 33-1015537 • 501(c)3 • Appomattox, VA
Profile
Moral and ethical education
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Assets
Down$475,094
Down $12,776 (-2.6%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$475,094
Down $12,776 (-2.6%) from 2024
Revenue
Up$70,422
Up $10,455 (+17%) from 2024
Expenses
Down$56,275
Down $3,951 (-6.6%) from 2024
Net Income
Up$14,147
Up $14,406 (+5562%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Moral and ethical education
To educate christian and nonchristians the importance of gods moral and ethical standard. This is accomplished through biblical lectures and services, access to christian materials in an indepth library center, virtual and in person learning and higher education.
| Description | Grants | Expenses |
|---|---|---|
| EXPENSES WERE MOSTLY ADMINSTRATIVE | - | $56,275 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| REV DR PAUL M RAYMOND | Executive Director | FT | $0 | - | - |
| JANE RAYMOND | Administrative Director | PT | $0 | - | - |
| DAVID BRUCE SONNER | Technical Director | PT | $0 | - | - |
| CHRISTIAN PAUL RAYMOND | Board Member | - | $0 | - | - |
“1) other expenses coomputer expense amount 2526 2) other expenses internet amount 9077 3) other expenses office exp amount 8342 4) other expenses travel amount 2888 5) other expenses auto exp amount 296 6) other expenses software exp amount 4478 7) other expenses art and advertising supplies amount 514 8) other expenses advertising exp amount 701 9) other expenses tech support amount 420 10) other expenses insurance amount 2717 11) other expenses propane amount 1549 12) other expenses electric amount 7017 13) other expenses telephone amount 4243 14) other expenses conference fees amount 300 15) other expenses water and sewer amount 600 16) other expenses meals at 50 percent amount 1707 17) other expenses annual corporation renewal amount 25 18) other expenses auto rental amount 357 19) other expenses office help amount 656 20) other expenses credit card processing fees amount 3043”
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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | REV DR PAUL MICHAEL RAYMOND |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4343522667 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 285 CLARK ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | PO BOX 778 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | APPOMATTOX |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 24522 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 74935 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 74594 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 68723 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 1 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14147 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3341 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form720FiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 475435 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 475094 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 1699 |
| IRS990EZ/GrossReceiptsAmt | 0 | 70422 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 1699 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 400500 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 400500 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 475435 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 489582 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 475435 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 475094 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 712 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | REV DR PAUL M RAYMOND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JANE RAYMOND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DAVID BRUCE SONNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHRISTIAN PAUL RAYMOND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | ADMINISTRATIVE DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TECHNICAL DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 51456 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO EDUCATE CHRISTIAN AND NONCHRISTIANS THE IMPORTANCE OF GODS MORAL AND ETHICAL STANDARD. THIS IS ACCOMPLISHED THROUGH BIBLICAL LECTURES AND SERVICES, ACCESS TO CHRISTIAN MATERIALS IN AN INDEPTH LIBRARY CENTER, VIRTUAL AND IN PERSON LEARNING AND HIGHER EDUCATION. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 766 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EXPENSES WERE MOSTLY ADMINSTRATIVE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 56275 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 1 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 56275 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 53232 |
| IRS990EZ/TotalRevenueAmt | 0 | 70422 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/ChurchInd | 0 | X |
| IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 1) OTHER EXPENSES COOMPUTER EXPENSE AMOUNT 2526 2) OTHER EXPENSES INTERNET AMOUNT 9077 3) OTHER EXPENSES OFFICE EXP AMOUNT 8342 4) OTHER EXPENSES TRAVEL AMOUNT 2888 5) OTHER EXPENSES AUTO EXP AMOUNT 296 6) OTHER EXPENSES SOFTWARE EXP AMOUNT 4478 7) OTHER EXPENSES ART AND ADVERTISING SUPPLIES AMOUNT 514 8) OTHER EXPENSES ADVERTISING EXP AMOUNT 701 9) OTHER EXPENSES TECH SUPPORT AMOUNT 420 10) OTHER EXPENSES INSURANCE AMOUNT 2717 11) OTHER EXPENSES PROPANE AMOUNT 1549 12) OTHER EXPENSES ELECTRIC AMOUNT 7017 13) OTHER EXPENSES TELEPHONE AMOUNT 4243 14) OTHER EXPENSES CONFERENCE FEES AMOUNT 300 15) OTHER EXPENSES WATER AND SEWER AMOUNT 600 16) OTHER EXPENSES MEALS AT 50 PERCENT AMOUNT 1707 17) OTHER EXPENSES ANNUAL CORPORATION RENEWAL AMOUNT 25 18) OTHER EXPENSES AUTO RENTAL AMOUNT 357 19) OTHER EXPENSES OFFICE HELP AMOUNT 656 20) OTHER EXPENSES CREDIT CARD PROCESSING FEES AMOUNT 3043 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 16 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | REV PAUL M RAYMOND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4343522667 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INSTITUTE OF THEONOMIC REFORMATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INST |
| ReturnHeader/Filer/EIN | 0 | 331015537 |
| ReturnHeader/Filer/PhoneNum | 0 | 4343522667 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 285 CLARK ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | APPOMATTOX |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 24522 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 455654535 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PROFESSIONAL TAX & FINANCE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 6142 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Midlothian |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 23112 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8046080230 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | FAUSTINE Y BYARDDYE |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-10-25T17:40:45-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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