Civic Intelligence

Southwestern Reformed Seminary

EIN 47-4385030 • 501(c)3 • Los Angeles, CA

Profile

Southwestern reformed seminary(srs) is an theological seminary to train students in christian religious desiplines in order to prepare them for educational, ministerial, missionary, and service work and other charitable purposes.

1670 W 12th PlLos Angeles, CA 90015

srs.education

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

14th percentile

-49%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

86th percentile

$12,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 84.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

27th percentile

-30%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

29th percentile

-27%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$22,484

Down $9,558 (-30%) from 2020

Liabilities

Down

$0

Down $2,545 (-100%) from 2020

Net Assets

Down

$22,484

Down $7,013 (-24%) from 2020

Operations
Liabilities / Revenue62nd percentileNet Margin14th percentile

Revenue

Down

$14,210

Down $5,290 (-27%) from 2020

Expenses

Down

$21,223

Down $15,511 (-42%) from 2020

Net Income

Up

-$7,013

Up $10,221 (+59%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$60K$40K$20K$0Assets 2016: $49,897Liabilities 2016: $0Net Assets 2016: $49,8972016Assets 2017: $42,771Liabilities 2017: $664Net Assets 2017: $42,1072017Assets 2018: $49,035Liabilities 2018: $0Net Assets 2018: $49,0352018Assets 2019: $46,806Liabilities 2019: $75Net Assets 2019: $46,7312019Assets 2020: $32,042Liabilities 2020: $2,545Net Assets 2020: $29,4972020Assets 2021: $22,484Liabilities 2021: $0Net Assets 2021: $22,4842021

Highlighted filing

2021

Assets$22,484
Liabilities$0
Net Assets$22,484
Open 2021 Filing

Operations Trend

Revenue Growth29th percentile

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

$150K$100K$50K$0-$50KRevenue 2016: $117,443Expenses 2016: $90,991Net Income 2016: $26,4522016Revenue 2017: $54,205Expenses 2017: $61,995Net Income 2017: -$7,7902017Revenue 2018: $81,910Expenses 2018: $74,982Net Income 2018: $6,9282018Revenue 2019: $44,510Expenses 2019: $46,814Net Income 2019: -$2,3042019Revenue 2020: $19,500Expenses 2020: $36,734Net Income 2020: -$17,2342020Revenue 2021: $14,210Expenses 2021: $21,223Net Income 2021: -$7,0132021

Highlighted filing

2021

Revenue$14,210
Expenses$21,223
Net Income-$7,013
Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,484
Liabilities
$0
Net assets
$22,484
Revenue
$14,210
Expenses
$21,223
Net income
-$7,013
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.14$0.21$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.03$0.29$0.20$0.37$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.45$0.47$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.82$0.75$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$0.54$0.62$0.08
2016Summary only. Only limited summary data is available for this year.$0.50$0.00$0.50$1.17$0.91$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 21, 2022
Return Version
2021v4.1
Gross Receipts
$14,210
Mission and Program Overview

Mission

Southwestern reformed seminary(srs) is an theological seminary to train students in christian religious desiplines in order to prepare them for educational, ministerial,missionary, and service work and other charitable purposes.

Program Services

DescriptionGrantsExpenses
TO TRAIN STUDENTS IN CHRISTIAN RELIGIOUS DESIPLINES$0$21,223
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
HONG MAN KIMPresidentPT$12,000-$12,000
YOUNG DONG SONSecretary, CFOPT$0--
Filing and Contact Details

Filer

Filer Name
Southwestern Reformed Seminary
EIN
47-4385030
Phone
2133224028
Address
1670 W 12TH PL, LOS ANGELES, CA 90015

Signing Officer

Name
Hong Man Kim
Title
President
Phone
2133224028
Signed
2022-04-21
Discuss with paid preparer
Yes

Preparer

Firm
David Shin & Co CPA
Address
20627 GOLDEN SPRINGS DR STE 2G, DIAMOND BAR, CA 91789
Preparer
Lucas Kang
Phone
9095945052
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The return is reviewed by the board.”

Pt VI, Line 12C

“The conflict of interest policy is reviewed annually.”

Pt VI, Line 19

“Our by-laws, conflict of interest policy, and form 990 are available upon request.”

Form 990EZ, Part I, Line 16

“BANK CHARGES 0.”

Form 990EZ, Part I, Line 16

“MERCHANT CHRAGES 154.”

Form 990EZ, Part I, Line 16

“PAYROLL TAXES 918.”

Form 990EZ, Part I, Line 16

“TRAVEL & MEETINGS 4871.”

Form 990EZ, Part I, Line 16

“WEB HOSTING 1980.”

Form 990EZ, Part I, Line 16

“LECTURE EXPENSE 0.”

Form 990EZ, Part II, Line 26

“WAGE PAYABLE 2545. 0.”

Raw XML Appendix168 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0HONG MAN KIM
IRS990EZ/BooksInCareOfDetail/PhoneNum02133224028
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01670 W 12TH PL
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090015
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032042
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IRS990EZ/ExcessOrDeficitForYearAmt0-7013
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/FundraisingGrossIncomeAmt00
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IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt014210
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt029497
IRS990EZ/NetAssetsOrFundBalancesEOYAmt022484
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt029497
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt022484
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt012000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0HONG MAN KIM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1YOUNG DONG SON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY, CFO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt07923
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SOUTHWESTERN REFORMED SEMINARY(SRS) IS AN THEOLOGICAL SEMINARY TO TRAIN STUDENTS IN CHRISTIAN RELIGIOUS DESIPLINES IN ORDER TO PREPARE THEM FOR EDUCATIONAL, MINISTERIAL,MISSIONARY, AND SERVICE WORK AND OTHER CHARITABLE PURPOSES.
IRS990EZ/ProgramServiceRevenueAmt014210
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO TRAIN STUDENTS IN CHRISTIAN RELIGIOUS DESIPLINES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt021223
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt012000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02545
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt021223
IRS990EZ/TotalProgramServiceExpensesAmt021223
IRS990EZ/TotalRevenueAmt014210
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0SRS.EDUCATION
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt027290
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0320
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt027610
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt019500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt044510
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt052785
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt053885
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0170680
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0198290
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt019500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt044510
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt080075
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt054205
IRS990ScheduleA/Total509Grp/TotalAmt0198290
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0198290
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR BY-LAWS, CONFLICT OF INTEREST POLICY, AND FORM 990 ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGES 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MERCHANT CHRAGES 154.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYROLL TAXES 918.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRAVEL & MEETINGS 4871.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7WEB HOSTING 1980.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LECTURE EXPENSE 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9WAGE PAYABLE 2545. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HONG MAN KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02133224028
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHWESTERN REFORMED SEMINARY
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0474385030
ReturnHeader/Filer/PhoneNum02133224028
ReturnHeader/Filer/USAddress/AddressLine1Txt01670 W 12TH PL
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090015
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842536402
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DIAMOND BAR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PhoneNum09095945052
ReturnHeader/PreparerPersonGrp/PreparationDt02022-04-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LUCAS KANG
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-04-23T07:53:31-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HONG MAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KIM
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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