Civic Intelligence

The Master'S Academy International Inc

EIN 52-2367676 • 501(c)3 • Sun Valley, CA

Profile

The Masters Academy International, Inc. exists to glorify the Lord Jesus Christ in its ministry endeavors by serving and supporting strategically selected ministry training centers around the world which provide Bible education and training.

13248 Roscoe BlvdSun Valley, CA 91352

www.tmainternational.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.06x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

36th percentile

0.12x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

21st percentile

-7.0%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

65th percentile

$188,322

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

40th percentile

2.2%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

27th percentile

-3.0%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$15,066,752

Up $325,690 (+2.2%) from 2022

Liabilities

Up

$948,744

Up $394,698 (+71%) from 2022

Net Assets

Down

$14,118,008

Down $69,008 (-0.5%) from 2022

Revenue

Down

$7,668,243

Down $237,864 (-3.0%) from 2022

Expenses

Up

$8,206,898

Up $1,607,345 (+24%) from 2022

Net Income

Down

-$538,655

Down $1,845,209 (-141%) from 2022

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $292,744Liabilities 2010: $5,882Net Assets 2010: $286,8622010Assets 2011: $265,966Liabilities 2011: $4,496Net Assets 2011: $261,4702011Assets 2012: $559,462Liabilities 2012: $815Net Assets 2012: $558,6472012Assets 2013: $447,780Liabilities 2013: $4,087Net Assets 2013: $443,6932013Assets 2014: $426,301Liabilities 2014: $8,249Net Assets 2014: $418,0522014Assets 2015: $1,100,712Liabilities 2015: $3,928Net Assets 2015: $1,096,7842015Assets 2016: $1,866,240Liabilities 2016: $0Net Assets 2016: $1,866,2402016Assets 2017: $2,829,761Liabilities 2017: $591Net Assets 2017: $2,829,1702017Assets 2018: $3,600,752Liabilities 2018: $1,655Net Assets 2018: $3,599,0972018Assets 2019: $6,049,492Liabilities 2019: $586,830Net Assets 2019: $5,462,6622019Assets 2020: $10,997,884Liabilities 2020: $696,652Net Assets 2020: $10,301,2322020Assets 2021: $13,685,330Liabilities 2021: $835,696Net Assets 2021: $12,849,6342021Assets 2022: $14,741,062Liabilities 2022: $554,046Net Assets 2022: $14,187,0162022Assets 2023: $15,066,752Liabilities 2023: $948,744Net Assets 2023: $14,118,0082023

Highlighted filing

2023

Assets$15,066,752
Liabilities$948,744
Net Assets$14,118,008

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $642,7182010Expenses 2011: $811,6322011Revenue 2012: $1,526,477Expenses 2012: $1,229,300Net Income 2012: $297,1772012Revenue 2013: $1,447,641Expenses 2013: $1,562,595Net Income 2013: -$114,9542013Revenue 2014: $1,803,295Expenses 2014: $1,828,936Net Income 2014: -$25,6412014Revenue 2015: $2,627,211Expenses 2015: $1,970,882Net Income 2015: $656,3292015Revenue 2016: $2,729,242Expenses 2016: $2,035,050Net Income 2016: $694,1922016Revenue 2017: $3,086,662Expenses 2017: $2,796,489Net Income 2017: $290,1732017Revenue 2018: $3,575,128Expenses 2018: $3,294,564Net Income 2018: $280,5642018Revenue 2019: $5,237,163Expenses 2019: $2,889,141Net Income 2019: $2,348,0222019Revenue 2020: $8,881,686Expenses 2020: $4,045,946Net Income 2020: $4,835,7402020Revenue 2021: $10,175,321Expenses 2021: $7,540,703Net Income 2021: $2,634,6182021Revenue 2022: $7,906,107Expenses 2022: $6,599,553Net Income 2022: $1,306,5542022Revenue 2023: $7,668,243Expenses 2023: $8,206,898Net Income 2023: -$538,6552023

Highlighted filing

2023

Revenue$7,668,243
Expenses$8,206,898
Net Income-$538,655

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.1$0.95$14.1$7.67$8.21$0.54
2022Detailed filing. Detailed filing data is available for this year.$14.7$0.55$14.2$7.91$6.60$1.31
2021Detailed filing. Detailed filing data is available for this year.$13.7$0.84$12.8$10.2$7.54$2.63
2020Detailed filing. Detailed filing data is available for this year.$11.0$0.70$10.3$8.88$4.05$4.84
2019Detailed filing. Detailed filing data is available for this year.$6.05$0.59$5.46$5.24$2.89$2.35
2018Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$3.58$3.29$0.28
2017Detailed filing. Detailed filing data is available for this year.$2.83$0.00$2.83$3.09$2.80$0.29
2016Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$2.73$2.04$0.69
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$2.63$1.97$0.66
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$1.80$1.83$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.44$1.45$1.56$0.11
2012Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$1.53$1.23$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.26$0.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.01$0.29$0.64
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$7,958,401
Mission and Program Overview

Mission

The Master's Academy International, Inc. exists to glorify the Lord Jesus Christ in its ministry endeavors by serving and supporting strategically selected ministry training centers around the world which provide Bible education and training.

Glorifying the Lord Jesus Christ by supporting select global pastoral training centers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,360,087$5,502,836▲ $4,142,749
Cash and Non-Interest-Bearing Accounts$12,197,782$3,742,809▼ $8,454,973
Investments in Publicly Traded Securities-$3,043,892-
Pledges and Grants Receivable-$1,731,200-
Investments Other Securities$0$582,531▲ $582,531
Land, Buildings, and Equipment, Net$94,861$81,631▼ $13,230
Prepaid Expenses and Deferred Charges$32,600$41,994▲ $9,394
Accounts Receivable-$14,169-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$13,685,330$14,741,062▲ $1,055,732
Other Assets Total$0$0→ $0
Liabilities
Grants Payable$653,097$345,101▼ $307,996
Accounts Payable and Accrued Expenses$175,494$198,405▲ $22,911
Deferred Revenue$7,105$10,540▲ $3,435
Other Liabilities$0$0→ $0
Total Liabilities$835,696$554,046▼ $281,650
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,993,277$7,799,920▲ $1,806,643
Net Assets With Donor Restrictions$6,856,357$6,387,096▼ $469,261
Total Net Assets Fund Balance$12,849,634$14,187,016▲ $1,337,382
Total Liabilities and Net Assets / Fund Balance$13,685,330$14,741,062▲ $1,055,732

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$56,051$84,072$140,123
Equipment$25,580$23,548$49,128
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-President/ChairmanFT$125,600$62,722$188,322

Board Members and Trustees

NameTitle
-Board member
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,860,942
Program Service Revenue
$13,475
Investment Income
$31,566
Other Revenue
$124
All Other Contributions
$7,860,942
Change in Net Assets
$1,306,554

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$52,294Market value
Total Noncash Contributions2$52,294-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,898,811
Revenue Not Reported on Financial Statements
$7,296
Revenue Not Reported on Form 990
$72,828
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$7,971,639
Total Revenue per Form 990
$7,906,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$3,848,901
Salaries, Compensation, and Employee Benefits$1,609,054
Other Expenses$1,141,598
Total Fundraising Expense$921,291
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$3,783,901--$3,783,901
Other Salaries and Wages$388,147$327,796$417,838$1,133,781
Conferences and Meetings$105,614$75,914$126,561$308,089
Office Expenses-$179,173$20,860$200,033
Current Officers, Directors, Trustees, and Key Employees$65,913$56,497$65,913$188,323
Other Employee Benefits$48,280$42,051$65,412$155,743
Advertising-$3,857$150,228$154,085
Information Technology$30,444$120,007-$150,451
Fees for Services Other$36,365$44,563$15,264$96,192
Fees for Services Accounting-$89,918-$89,918
Payroll Taxes$30,583$25,881$32,596$89,060
Other Expenses$85,113--$85,113
Grants to Domestic Orgs$65,000--$65,000
Pension Plan Contributions$12,777$11,163$18,207$42,147
Travel$25,580--$25,580
Depreciation Depletion$4,207$8,412$8,412$21,031
Fees for Service Investment Mgmnt Fees-$7,296-$7,296
Fees for Services Legal-$3,810-$3,810
Total Functional Expenses$4,681,924$996,338$921,291$6,599,553

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,634,257
Total Expenses per Form 990$6,599,553
Expenses per Audited Statements$6,592,257
Expenses Not Reported on Form 990$42,000
Expenses Not Reported on Financial Statements$7,296
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Word of Grace Bible ChurchBattle Ground, WA501(c)(3)Ministry Training$65,000

International Summary

Offices
0
Employees
0
Spending
$3,826,283

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland and Greenland)Grants to recipients located in the regionInternational conference00$1,490,218
Russia and Neighboring StatesGrants to recipients located in the regionInternational conference00$860,143
Sub-Saharan AfricaGrants to recipients located in the regionInternational conference00$480,605
South AsiaGrants to recipients located in the region-00$413,813
East Asia and the PacificGrants to recipients located in the region-00$171,342
Central America and the CaribbeanGrants to recipients located in the region-00$168,142
North America (Canada & Mexico only)Grants to recipients located in the region-00$148,014
South AmericaGrants to recipients located in the region-00$27,400
Europe (Including Iceland and Greenland)Program Services-00$25,580
Middle East and North AfricaGrants to recipients located in the region-00$24,224
East Asia and the PacificProgram Services-00$11,746
Sub-Saharan AfricaProgram Services-00$5,056
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
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
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
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 15B

The organization does not compensate any other officers. Therefore, this line was answered no in accordance with the instructions.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Directors shall be elected by the remaining Directors by a majority vote, upon the expiration of a Director's term or a vacancy for any reason (including positions created by an increase in the number of Directors). If the Board of Directors is unable to select a successor Director(s), such successor(s) shall be appointed by the appropriate court of the county in which the principal Florida office (or if none, the Florida registered office) of the corporation is then located.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Form 990 is prepared by an independent CPA firm and reviewed in detail by the President/Chairman. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.

Form 990, Part VI, Line 12C Conflict of interest policy

Annually all board members and officers complete and sign a conflict of interest form identifying transactions and relationships which may be a conflict of interest. The Executive Vice President (who is not a board member or officer) reviews all signed statements. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Independent members of the board annually review and approve the President's compensation and benefits. The individual's compensation is compared to other comparable data, including a compensation survey and Form 990's of similar organizations, and the deliberations and decisions of the board are contemporaneously substantiated in the board minutes.

Form 990, Part VI, Line 19 Required documents available to the public

The governing documents, conflict of interest policy, and financial statements are available upon request.

Form 990, Part VIII, Line 11D Other Miscellaneous Revenue

Miscellaneous - Total Revenue: 124, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 124;

Filing and Contact Details

Filer

Filer Name
The Master's Academy International Inc
EIN
52-2367676
Phone
8189095570
Address
13248 Roscoe Blvd, Sun Valley, CA 91352

Signing Officer

Name
Mark Tatlock
Title
President/Chairman
Phone
8189095570
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
5
Employees
24
Volunteers
20

Preparer

Firm
Capin Crouse LLP
Address
3200 Guasti Road Suite 230, Ontario, CA 91761-0000
Preparer
Ashley Peabody
Phone
5055022746
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

In accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic No. 740, Uncertainty in Income Taxes, the Organization recognizes the impact of tax positions in the financial statements if that position is more likely than not to be sustained on audit, based on the technical merits of the position. To date, the Organization has not recorded any uncertain tax positions. During the years ended December 31, 2022 and 2021, the Organization performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements, or which may have an effect on its tax-exempt status.

Raw XML AppendixShowing 400 of 716 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0175494
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0198405
IRS990/AccountsReceivableGrp/EOYAmt014169
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Glorifying the Lord Jesus Christ by supporting select global pastoral training centers.
IRS990/AdvertisingGrp/FundraisingAmt0150228
IRS990/AdvertisingGrp/ManagementAndGeneralAmt03857
IRS990/AdvertisingGrp/TotalAmt0154085
IRS990/AllOtherContributionsAmt07860942
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Mark Tatlock
IRS990/BooksInCareOfDetail/PhoneNum08189095570
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt013248 Roscoe Blvd
IRS990/BooksInCareOfDetail/USAddress/CityNm0Sun Valley
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091352
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt012197782
IRS990/CashNonInterestBearingGrp/EOYAmt03742809
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt065913
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt056497
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt065913
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0188323
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt0126561
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt075914
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0105614
IRS990/ConferencesMeetingsGrp/TotalAmt0308089
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt07860942
IRS990/CYGrantsAndSimilarPaidAmt03848901
IRS990/CYInvestmentIncomeAmt031566
IRS990/CYOtherExpensesAmt01141598
IRS990/CYOtherRevenueAmt0124
IRS990/CYProgramServiceRevenueAmt013475
IRS990/CYRevenuesLessExpensesAmt01306554
IRS990/CYSalariesCompEmpBnftPaidAmt01609054
IRS990/CYTotalExpensesAmt06599553
IRS990/CYTotalFundraisingExpenseAmt0921291
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07906107
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DeferredRevenueGrp/BOYAmt07105
IRS990/DeferredRevenueGrp/EOYAmt010540
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt08412
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt08412
IRS990/DepreciationDepletionGrp/ProgramServicesAmt04207
IRS990/DepreciationDepletionGrp/TotalAmt021031
IRS990/Desc0To serve and support selected ministry training centers around the world. Training national church leaders is a strategic fulfillment of Jesus Christ's great commission. TMAI's member training centers have trained over 7,000 church leaders for ministry in 17 countries, completed over 100 translations and publications of Christian books and original works in foreign languages, and held numerous conferences internationally for the further equipping of church leaders.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt06856357
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt06387096
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt024
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt04681924
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt089918
IRS990/FeesForServicesAccountingGrp/TotalAmt089918
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03810
IRS990/FeesForServicesLegalGrp/TotalAmt03810
IRS990/FeesForServicesOtherGrp/FundraisingAmt015264
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt044563
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt036365
IRS990/FeesForServicesOtherGrp/TotalAmt096192
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt07296
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt07296
IRS990/ForeignActivitiesInd0true
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/ProgramServicesAmt03783901
IRS990/ForeignGrantsGrp/TotalAmt03783901
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.5
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0Dave Bierhorst
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt1David C Deuel
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2Mark Tatlock
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3Brad Klassen
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4John MacArthur
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5Kevin Edwards
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt262222
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2126100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2President/Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt0-855
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantAmt03848901
IRS990/GrantsPayableGrp/BOYAmt0653097
IRS990/GrantsPayableGrp/EOYAmt0345101
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt065000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt065000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt051439
IRS990/GrossReceiptsAmt07958401
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0120007
IRS990/InformationTechnologyGrp/ProgramServicesAmt030444
IRS990/InformationTechnologyGrp/TotalAmt0150451
IRS990/InvestmentIncomeGrp/ExclusionAmt032421
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt032421
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0582531
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03043892
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0107620
IRS990/LandBldgEquipBasisNetGrp/BOYAmt094861
IRS990/LandBldgEquipBasisNetGrp/EOYAmt081631
IRS990/LandBldgEquipCostOrOtherBssAmt0189251
IRS990/LegalDomicileStateCd0FL
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt052294
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt0124
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0124
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0The Master's Academy International, Inc. (TMAI) exists to glorify the Lord Jesus Christ in its ministry endeavors by serving and supporting strategically selected ministry training centers around the world which provide bible education and training.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0true
IRS990/NetAssetsOrFundBalancesBOYAmt012849634
IRS990/NetAssetsOrFundBalancesEOYAmt014187016
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-855
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-855
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt030828
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05993277
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07799920
IRS990/NoncashContributionsAmt052294
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt020860
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0179173
IRS990/OfficeExpensesGrp/TotalAmt0200033
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt065412
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt042051
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt048280
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0155743
IRS990/OtherExpensesGrp/Desc0Training center materials
IRS990/OtherExpensesGrp/ProgramServicesAmt085113
IRS990/OtherExpensesGrp/TotalAmt085113
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt0124
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0417838
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0327796
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0388147
IRS990/OtherSalariesAndWagesGrp/TotalAmt01133781
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt032596
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025881
IRS990/PayrollTaxesGrp/ProgramServicesAmt030583
IRS990/PayrollTaxesGrp/TotalAmt089060
IRS990/PensionPlanContributionsGrp/FundraisingAmt018207
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011163
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012777
IRS990/PensionPlanContributionsGrp/TotalAmt042147
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01731200
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt032600
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt041994
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Mark Tatlock
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Syposium Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013475
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010157142
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt05578280
IRS990/PYInvestmentIncomeAmt0-4085
IRS990/PYOtherExpensesAmt0746821
IRS990/PYOtherRevenueAmt012051
IRS990/PYProgramServiceRevenueAmt010213
IRS990/PYRevenuesLessExpensesAmt02634618
IRS990/PYSalariesCompEmpBnftPaidAmt01215602
IRS990/PYTotalExpensesAmt07540703
IRS990/PYTotalRevenueAmt010175321
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01306554
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt013475
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01360087
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05502836
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0DESCRIPTION - MISC INCOME, COLUMN A - , COLUMN B - 10813.0, COLUMN C - 242.0, COLUMN D - 12051.0, COLUMN E - 124.0, COLUMN F - 23230.0;
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10 Other Income
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07860942
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt010157142
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt08851340
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05220416
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03575128
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt035664968
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt032421
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0225
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011381
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08305
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt052332
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt040723
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0124
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012051
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0242
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt010813
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt023230
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.8929
IRS990ScheduleA/PublicSupportPY170Pct00.8597
IRS990ScheduleA/PublicSupportTotal170Amt031911293
IRS990ScheduleA/SubstantialContributorsTotAmt03753675
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07860942
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt010157142
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt08851340
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt05220416
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03575128
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt035664968
IRS990ScheduleA/TotalSupportAmt035740530
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt042000
IRS990ScheduleD/DonatedServicesUseFcltsAmt042000
IRS990ScheduleD/EquipmentGrp/BookValueAmt025580
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023548
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049128
IRS990ScheduleD/ExpensesNotReportedAmt042000
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt07296
IRS990ScheduleD/ExpensesSubtotalAmt06592257
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt07296
IRS990ScheduleD/InvestmentExpensesNotIncldAmt07296
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt056051
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt084072
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0140123
IRS990ScheduleD/NetUnrealizedGainsInvstAmt030828
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/RevenueNotReportedAmt072828
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt07296
IRS990ScheduleD/RevenueSubtotalAmt07898811
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic No. 740, Uncertainty in Income Taxes, the Organization recognizes the impact of tax positions in the financial statements if that position is more likely than not to be sustained on audit, based on the technical merits of the position. To date, the Organization has not recorded any uncertain tax positions. During the years ended December 31, 2022 and 2021, the Organization performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements, or which may have an effect on its tax-exempt status.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt081631
IRS990ScheduleD/TotalExpensesPerForm990Amt06599553
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt07906107
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07971639
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06634257
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt50
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt60
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt70
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt80
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt90
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt100
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt110
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt50
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt60
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt70
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt80
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt90
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt100
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt110
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01490218
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1860143
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt2480605
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt3413813
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt4168142
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt5171342
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt6148014
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt727400
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt824224
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt925580

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • $10M-$25M nonprofits