Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Restoration Theological Seminary
EIN 36-4600062 • 501(c)3 • Forest Park, GA
Profile
Provide Education in Religion
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 1.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $1,816 (-100%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$43,818
Up $41,823 (+2096%) from 2023
Revenue
Up$111,088
Up $776 (+0.7%) from 2023
Expenses
Down$67,270
Down $50,191 (-43%) from 2023
Net Income
Up$43,818
Up $50,967 (+713%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- -
- Net assets
- $43,818
- Revenue
- $111,088
- Expenses
- $67,270
- Net income
- $43,818
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.00 | $0.44 | $1.11 | $0.67 | $0.44 | |
| 2023Detailed filing. Detailed filing data is available for this year. | $0.02 | $0.02 | $1.10 | $1.17 | $0.07 | |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.10 | $0.10 | $1.10 | $1.05 | $0.05 | |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Mar 24, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $111,088
Mission and Program Overview
Mission
Restoration Theological Seminary (RTS) is committed to providing programs of study in theology, Pastoral studies, and ministerial training for the purpose of equipping ministers and Christians for Christian service. RTS has been granted Religious Exemption by the State of Georgia by the Nonpublic Postsecondary Education Commission. Restoration Theological Seminary has private accreditation by the National Private School Accrediting Group (NPSAG), a Certified Academic Institution of the National Christian Counselors Association (NCCA); an Approved Academic Biblical Institution with the Sarasota Academy of Christian Counseling; a Certified Higher Education Institution with the Georgia Board of Examiners for Christian Counselors and Therapists (GBOE).
Provide Education in Religion
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The students have been graduating with a bachelors Masters degree or Doctorate in Religion. The graduation rate is approximately 85 percent. | - | $11,101 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Barbara Beeler | CEO | FT | $1,099 | - | $1,099 |
| Leon Beeler | Secretary | FT | $1,050 | - | $1,050 |
| Terry Baskin | CFO | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Restoration Theological Seminary
- EIN
- 36-4600062
- Address
- 4981 Phillips Drive, FOREST PARK, GA 30297
Signing Officer
- Name
- Barbara Beeler
- Title
- President
- Phone
- 6782078820
- Signed
- 2025-03-24
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wilson Accounting & Tax Solutions
- Address
- 7886 N Main Street, Jonesboro, GA 30236
- Preparer
- Tumeka Wilson
- Phone
- 7706034836
Raw XML Appendix110 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Dr Barbara Beeler |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6782078820 |
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | JONESBORO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30236 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 43818 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 31170 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
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| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 111088 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 43818 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 30555 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 35 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 35 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 32 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 1099 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 1050 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Barbara Beeler |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Leon Beeler |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Terry Baskin |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CFO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Provide Education in Religion |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 5545 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 111088 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The students have been graduating with a bachelors Masters degree or Doctorate in Religion. The graduation rate is approximately 85 percent. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 11101 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 67270 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 11101 |
| IRS990EZ/TotalRevenueAmt | 0 | 111088 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| 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 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Barbara Beeler |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6782078820 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Restoration Theological Seminary |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | REST |
| ReturnHeader/Filer/EIN | 0 | 364600062 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4981 Phillips Drive |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FOREST PARK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30297 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 470895727 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Wilson Accounting & Tax Solutions |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7886 N Main Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Jonesboro |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30236 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7706034836 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-03-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Tumeka Wilson |
| ReturnHeader/ReturnTs | 0 | 2025-03-25T18:15:38-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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