Liabilities / Assets
71st percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 55-0792184 • 501(c)3 • Fayetteville, NC
Profile
Christian Theological Seminary
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
71st percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
72nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Assets
Up$22,407
Up $77 (+0.3%) from 2021
Liabilities
Flat$0
Flat from 2021
Net Assets
Up$22,407
Up $77 (+0.3%) from 2021
Revenue
Down$6,000
Down $9,000 (-60%) from 2021
Expenses
Up$5,923
Up $667 (+13%) from 2021
Net Income
Down$77
Down $9,667 (-99%) from 2021
Most recent year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
Christian theological seminary
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $22,330 | $22,407 | ▲ $77 |
| Total Assets | $22,330 | $22,407 | ▲ $77 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $22,330 | $22,407 | ▲ $77 |
| Total Net Assets Fund Balance | $22,330 | $22,407 | ▲ $77 |
| Total Liabilities and Net Assets / Fund Balance | $22,330 | $22,407 | ▲ $77 |
| Name | Title |
|---|---|
| Sarah J Kim | President |
| Line Item | Amount |
|---|---|
| Other Expenses | $5,923 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Advertising | $750 | - | - | $750 |
| Travel | $573 | - | - | $573 |
| Fees for Services Accounting | $550 | - | - | $550 |
| Other Expenses | $309 | - | - | $309 |
| All Other Expenses | $43 | - | - | $43 |
| Total Functional Expenses | $5,923 | $0 | $0 | $5,923 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Form 990, Part VI, Line 11b - Organizations Process to Review Form 990No review was or will be conducted.”
“Form 990, Part VI, Line 19 - Governing Documents Disclosure ExplanationNo documents available to the publi”
“Form 990, Part VI, Line 11b - Organizations Process to Review Form 990No review was or will be conducted.”
“Form 990, Part III, Line 4d - All Other Accomplishments”
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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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Christian Theological Seminary |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 750 |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 43 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SARAH J KIM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9109162070 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 901 ARSENAL AVE UNIT 202 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Fayetteville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28305 |
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| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 22407 |
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| IRS990/CompensationProcessCEOInd | 0 | false |
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| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6000 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 77 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 5923 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/CYTotalRevenueAmt | 0 | 6000 |
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| IRS990/Desc | 0 | N/A |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 550 |
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| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
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| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Christian Theological Seminary |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 22330 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 22407 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 22330 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 22407 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherExpensesGrp/Desc | 1 | Telephone & Internet |
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| IRS990/OtherExpensesGrp/Desc | 3 | Postage and shipping |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1490 |
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| IRS990/OtherExpensesGrp/TotalAmt | 3 | 309 |
| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
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| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
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| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
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| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
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| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
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| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | false |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Form 990, Part VI, Line 11b - Organizations Process to Review Form 990No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Form 990, Part VI, Line 19 - Governing Documents Disclosure ExplanationNo documents available to the publi |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Form 990, Part III, Line 4d - All Other Accomplishments |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Form 990, Part VI, Line 11b - Organizations Process to Review Form 990No review was or will be conducted. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part III response or note to any other line in Part III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part VI response or note to any other line in Part VI |
| IRS990/SchoolOperatingInd | 0 | true |
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| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
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| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 22330 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 6000 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 22407 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
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| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
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| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL2 |
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| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 00 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SARAH J KIM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9109162070 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-04-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CUMBERLAND UNIVERSITY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CUMB |
| ReturnHeader/Filer/EIN | 0 | 550792184 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 901 ARSENAL AVE UNIT 202 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Fayetteville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28305 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 475254875 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RGT&A LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2304 Putters Way |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Raleigh |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 27614 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9198408105 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-05-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN JEON |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2023-05-14T21:26:44-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | SARAH |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | KIM |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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