Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2010 • EIN 55-0792184
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Assets
$43,498
No earlier filing loaded for comparison.
Net Assets
$43,498
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Revenue
-
No earlier filing loaded for comparison.
Expenses
$42,985
No earlier filing loaded for comparison.
Net Income
-
No earlier filing loaded for comparison.
Christian theological seminary
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/AccountantCompileOrReview | 0 | false |
| IRS990/ActivitiesConductedPartnership | 0 | false |
| IRS990/ActivityOrMissionDescription | 0 | CHRISTIAN THEOLOGICAL SEMINARY |
| IRS990/ActivityOther/Description | 0 | TUITION |
| IRS990/ActivityOther/Expense | 0 | 42985 |
| IRS990/AddressPrincipalOfficerUS/AddressLine1 | 0 | 2471 DUNN RD |
| IRS990/AddressPrincipalOfficerUS/City | 0 | FAYETTEVILLE |
| IRS990/AddressPrincipalOfficerUS/State | 0 | NC |
| IRS990/AddressPrincipalOfficerUS/ZIPCode | 0 | 28312 |
| IRS990/Advertising/ProgramServices | 0 | 6427 |
| IRS990/Advertising/Total | 0 | 6427 |
| IRS990/AllOtherExpenses/ProgramServices | 0 | 3710 |
| IRS990/AllOtherExpenses/Total | 0 | 3710 |
| IRS990/BenefitsPaidToMembersCY | 0 | 0 |
| IRS990/BsnssRltnshpThruFamilyMember | 0 | false |
| IRS990/BsnssRltnshpWithOrganization | 0 | false |
| IRS990/CashNonInterestBearing/BOY | 0 | 16338 |
| IRS990/CashNonInterestBearing/EOY | 0 | 12607 |
| IRS990/ChangesToOrganizingDocs | 0 | false |
| IRS990/CollectionsOfArt | 0 | false |
| IRS990/CompensationFromOtherSources | 0 | false |
| IRS990/CompensationProcessCEO | 0 | false |
| IRS990/CompensationProcessOther | 0 | false |
| IRS990/ComplianceWithBackupWitholding | 0 | false |
| IRS990/ConferencesMeetings/ProgramServices | 0 | 4250 |
| IRS990/ConferencesMeetings/Total | 0 | 4250 |
| IRS990/ConflictOfInterestPolicy | 0 | false |
| IRS990/ConservationEasements | 0 | false |
| IRS990/ConsolidatedAuditFinancialStmt | 0 | false |
| IRS990/ContributionsGrantsCurrentYear | 0 | 0 |
| IRS990/CreditCounseling | 0 | false |
| IRS990/DecisionsSubjectToApproval | 0 | false |
| IRS990/DeductibleContributionsOfArt | 0 | false |
| IRS990/DeductibleNonCashContributions | 0 | false |
| IRS990/DelegationOfManagementDuties | 0 | false |
| IRS990/DescribedIn501C3 | 0 | true |
| IRS990/Description | 0 | N/A |
| IRS990/DisregardedEntity | 0 | false |
| IRS990/DocumentRetentionPolicy | 0 | false |
| IRS990/DonorAdvisedFunds | 0 | false |
| IRS990/ElectionOfBoardMembers | 0 | false |
| IRS990/ExcessBenefitTransaction | 0 | false |
| IRS990/FamilyOrBusinessRelationship | 0 | false |
| IRS990/FeesForServicesAccounting/ProgramServices | 0 | 550 |
| IRS990/FeesForServicesAccounting/Total | 0 | 550 |
| IRS990/FollowSFAS117 | 0 | X |
| IRS990/ForeignActivities | 0 | false |
| IRS990/ForeignFinancialAccount | 0 | false |
| IRS990/ForeignOffice | 0 | false |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 0 | 000.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 1 | 000.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 2 | 000.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 3 | 000.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 4 | 000.00 |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 0 | X |
| IRS990/Form990PartVIISectionA/NamePerson | 0 | DAVID T KIM |
| IRS990/Form990PartVIISectionA/NamePerson | 1 | CHESTER M MARTIN |
| IRS990/Form990PartVIISectionA/NamePerson | 2 | SARANG KIM |
| IRS990/Form990PartVIISectionA/NamePerson | 3 | GUNHA SONG |
| IRS990/Form990PartVIISectionA/NamePerson | 4 | SARAH KIM |
| IRS990/Form990PartVIISectionA/Officer | 0 | X |
| IRS990/Form990PartVIISectionA/Officer | 1 | X |
| IRS990/Form990PartVIISectionA/Officer | 2 | X |
| IRS990/Form990PartVIISectionA/Officer | 3 | X |
| IRS990/Form990PartVIISectionA/OtherCompensation | 0 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 1 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 2 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 3 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 4 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 1 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 2 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 3 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 4 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 1 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 2 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 3 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 4 | 0 |
| IRS990/Form990PartVIISectionA/Title | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionA/Title | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionA/Title | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 3 | PASTOR |
| IRS990/Form990PartVIISectionA/Title | 4 | SECRETARY |
| IRS990/Form990ProvidedToGoverningBody | 0 | false |
| IRS990/FormersListed | 0 | false |
| IRS990/FSAudited | 0 | false |
| IRS990/FundraisingActivities | 0 | false |
| IRS990/Gaming | 0 | false |
| IRS990/GrantsAndSimilarAmntsCY | 0 | 0 |
| IRS990/GrantsToIndividuals | 0 | false |
| IRS990/GrantsToOrganizations | 0 | false |
| IRS990/GrantToRelatedPerson | 0 | false |
| IRS990/GrossReceipts | 0 | 39254 |
| IRS990/GroupReturnForAffiliates | 0 | false |
| IRS990/Hospital | 0 | false |
| IRS990/IndependentAuditFinancialStmt | 0 | false |
| IRS990/IndoorTanningServices | 0 | false |
| IRS990/InfoInScheduleOPartIII | 0 | X |
| IRS990/Insurance/ProgramServices | 0 | 1674 |
| IRS990/Insurance/Total | 0 | 1674 |
| IRS990/InvestmentIncomeCurrentYear | 0 | 0 |
| IRS990/InvestmentInJointVenture | 0 | false |
| IRS990/LandBuildingsEquipmentBasis | 0 | 30891 |
| IRS990/LandBuildingsEquipmentBasisNet/BOY | 0 | 30891 |
| IRS990/LandBuildingsEquipmentBasisNet/EOY | 0 | 30891 |
| IRS990/LoanToOfficerOrDQP | 0 | false |
| IRS990/LobbyingActivities | 0 | false |
| IRS990/LocalChapters | 0 | false |
| IRS990/MaterialDiversionOrMisuse | 0 | false |
| IRS990/MembersOrStockholders | 0 | false |
| IRS990/MethodOfAccountingAccrual | 0 | X |
| IRS990/MinutesOfCommittees | 0 | true |
| IRS990/MinutesOfGoverningBody | 0 | true |
| IRS990/MissionDescription | 0 | CHRISTIAN THEOLOGICAL SEMINARY |
| IRS990/MoreThan5000KToIndividuals | 0 | false |
| IRS990/MoreThan5000KToOrganizations | 0 | false |
| IRS990/NameOfPrincipalOfficerPerson | 0 | DAVID T KIM |
| IRS990/NbrIndependentVotingMembers | 0 | 0 |
| IRS990/NbrVotingGoverningBodyMembers | 0 | 5 |
| IRS990/NbrVotingMembersGoverningBody | 0 | 5 |
| IRS990/NetAssetsOrFundBalancesBOY | 0 | 47229 |
| IRS990/NetAssetsOrFundBalancesEOY | 0 | 43498 |
| IRS990/NoListedPersonsCompensated | 0 | X |
| IRS990/NonDeductibleContributions | 0 | false |
| IRS990/NumberFormsTransmittedWith1096 | 0 | 0 |
| IRS990/NumberIndependentVotingMembers | 0 | 0 |
| IRS990/NumberOfEmployees | 0 | 0 |
| IRS990/NumberW2GIncluded | 0 | 0 |
| IRS990/OfficeExpenses/ProgramServices | 0 | 1621 |
| IRS990/OfficeExpenses/Total | 0 | 1621 |
| IRS990/OfficerEntityWithBsnssRltnshp | 0 | false |
| IRS990/OfficerMailingAddress | 0 | false |
| IRS990/Organization501c3 | 0 | X |
| IRS990/OtherExpensePriorYear | 0 | 37660 |
| IRS990/OtherExpensesCurrentYear | 0 | 42985 |
| IRS990/OtherExpenses/Description | 0 | AUTOMOBILE |
| IRS990/OtherExpenses/Description | 1 | UTILITIES |
| IRS990/OtherExpenses/Description | 2 | TELEPHONE |
| IRS990/OtherExpenses/Description | 3 | PRINTING AND PUBLICATIONS |
| IRS990/OtherExpenses/Description | 4 | MEMBERSHIP |
| IRS990/OtherExpenses/ProgramServices | 0 | 6114 |
| IRS990/OtherExpenses/ProgramServices | 1 | 4166 |
| IRS990/OtherExpenses/ProgramServices | 2 | 2509 |
| IRS990/OtherExpenses/ProgramServices | 3 | 2270 |
| IRS990/OtherExpenses/ProgramServices | 4 | 2100 |
| IRS990/OtherExpenses/Total | 0 | 6114 |
| IRS990/OtherExpenses/Total | 1 | 4166 |
| IRS990/OtherExpenses/Total | 2 | 2509 |
| IRS990/OtherExpenses/Total | 3 | 2270 |
| IRS990/OtherExpenses/Total | 4 | 2100 |
| IRS990/OtherRevenueCurrentYear | 0 | 0 |
| IRS990/PartialLiquidation | 0 | false |
| IRS990/PoliticalActivities | 0 | false |
| IRS990/PriorExcessBenefitTransaction | 0 | false |
| IRS990/ProfessionalFundraising | 0 | false |
| IRS990/ProgramServiceRevenueCY | 0 | 39254 |
| IRS990/ProgramServiceRevenue/Description | 0 | TUITION |
| IRS990/ProgramServiceRevenuePriorYear | 0 | 39029 |
| IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome | 0 | 39254 |
| IRS990/ProgramServiceRevenue/TotalRevenueColumn | 0 | 39254 |
| IRS990/ProhibitedTaxShelterTrans | 0 | false |
| IRS990/ReconcilationRevenueExpenses | 0 | -3731 |
| IRS990/RelatedEntity | 0 | false |
| IRS990/RelatedOrgControlledEntity | 0 | false |
| IRS990/ReportFin48Footnote | 0 | false |
| IRS990/ReportInvestOthSecurities | 0 | false |
| IRS990/ReportLandBldgEquip | 0 | true |
| IRS990/ReportOtherAssets | 0 | false |
| IRS990/ReportOtherLiabilities | 0 | false |
| IRS990/ReportProgRelInvest | 0 | false |
| IRS990/RevenuesLessExpensesCY | 0 | -3731 |
| IRS990/RevenuesLessExpensesPriorYear | 0 | 1369 |
| IRS990/SalariesEtcCurrentYear | 0 | 0 |
| IRS990ScheduleA/School170b1Aii | 0 | X |
| IRS990/ScheduleBRequired | 0 | false |
| IRS990ScheduleD/AgentTrusteeEtc | 0 | false |
| IRS990ScheduleD/AreRelatedOrgsListedScheduleR | 0 | false |
| IRS990ScheduleD/DisclosedForCharitablePurposes | 0 | false |
| IRS990ScheduleD/DisclosedOrgsLegalControl | 0 | false |
| IRS990ScheduleD/EndowmentsHeldByRelatedOrgs | 0 | false |
| IRS990ScheduleD/EndowmentsHeldByUnrelatedOrgs | 0 | false |
| IRS990ScheduleD/IncludedOnFS | 0 | false |
| IRS990ScheduleD/Sect170hRequirementsSatisfied | 0 | false |
| IRS990ScheduleD/SolicitedAssetsForSale | 0 | false |
| IRS990ScheduleD/WrittenPolicyMonitoring | 0 | false |
| IRS990/ScheduleJRequired | 0 | false |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | TUITION |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | ALL OTHER ACHIEVEMENTS DESCRIPTION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 1 | ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 2 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/ScheduleORequired | 0 | false |
| IRS990/School | 0 | false |
| IRS990/SignificantChange | 0 | false |
| IRS990/SignificantNewProgramServices | 0 | false |
| IRS990/SubjectToProxyTax | 0 | false |
| IRS990/TaxablePartyNotification | 0 | false |
| IRS990/TaxExemptBonds | 0 | false |
| IRS990/Terminated | 0 | false |
| IRS990/TermOrPermanentEndowments | 0 | false |
| IRS990/TheBooksAreInCareOf/AddressUS/AddressLine1 | 0 | 21814 NORTHERN BLVD SUITE 108 |
| IRS990/TheBooksAreInCareOf/AddressUS/AddressLine2 | 0 | 21814 NORTHERN BLVD SUITE 108 |
| IRS990/TheBooksAreInCareOf/AddressUS/City | 0 | BAYSIDE |
| IRS990/TheBooksAreInCareOf/AddressUS/State | 0 | NY |
| IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode | 0 | 11361 |
| IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine1 | 0 | DAVID SHIN CPA PC |
| IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine2 | 0 | DAVID SHIN CPA PC |
| IRS990/TheBooksAreInCareOf/TelephoneNumber | 0 | 7183520884 |
| IRS990/TotalAssets/BOY | 0 | 47229 |
| IRS990/TotalAssetsBOY | 0 | 47229 |
| IRS990/TotalAssets/EOY | 0 | 43498 |
| IRS990/TotalAssetsEOY | 0 | 43498 |
| IRS990/TotalCompGT150K | 0 | false |
| IRS990/TotalExpensesCurrentYear | 0 | 42985 |
| IRS990/TotalExpensesPriorYear | 0 | 37660 |
| IRS990/TotalFunctionalExpenses/Fundraising | 0 | 0 |
| IRS990/TotalFunctionalExpenses/ManagementAndGeneral | 0 | 0 |
| IRS990/TotalFunctionalExpenses/ProgramServices | 0 | 42985 |
| IRS990/TotalFunctionalExpenses/Total | 0 | 42985 |
| IRS990/TotalFundrsngExpCurrentYear | 0 | 0 |
| IRS990/TotalGrossUBI | 0 | 0 |
| IRS990/TotalLiabilities/BOY | 0 | 0 |
| IRS990/TotalLiabilities/EOY | 0 | 0 |
| IRS990/TotalLiabilitiesEOY | 0 | 0 |
| IRS990/TotalLiabNetAssetsFundBalances/BOY | 0 | 47229 |
| IRS990/TotalLiabNetAssetsFundBalances/EOY | 0 | 43498 |
| IRS990/TotalNbrEmployees | 0 | 0 |
| IRS990/TotalNetAssetsFundBalances/BOY | 0 | 47229 |
| IRS990/TotalNetAssetsFundBalances/EOY | 0 | 43498 |
| IRS990/TotalOfOtherProgramServiceExp | 0 | 42985 |
| IRS990/TotalProfFundrsngExpCY | 0 | 0 |
| IRS990/TotalProgramServiceExpense | 0 | 42985 |
| IRS990/TotalProgramServiceRevenue | 0 | 39254 |
| IRS990/TotalRevenueCurrentYear | 0 | 39254 |
| IRS990/TotalRevenuePriorYear | 0 | 39029 |
| IRS990/TotalRevenue/RelatedOrExemptFunctionIncome | 0 | 39254 |
| IRS990/TotalRevenue/TotalRevenueColumn | 0 | 39254 |
| IRS990/TransactionRelatedEntity | 0 | false |
| IRS990/TransfersToExemptNonChrtblOrg | 0 | false |
| IRS990/Travel/ProgramServices | 0 | 7594 |
| IRS990/Travel/Total | 0 | 7594 |
| IRS990/TypeOfOrganizationCorporation | 0 | X |
| IRS990/UnrelatedBusinessIncome | 0 | false |
| IRS990/UnrestrictedNetAssets/BOY | 0 | 47229 |
| IRS990/UnrestrictedNetAssets/EOY | 0 | 43498 |
| IRS990/WhistleblowerPolicy | 0 | false |
| ReturnHeader/BuildTS | 0 | 2016-02-24 21:20:13Z |
| ReturnHeader/Filer/EIN | 0 | 550792184 |
| ReturnHeader/Filer/Name/BusinessNameLine1 | 0 | CUMBERLAND UNIVERSITY |
| ReturnHeader/Filer/NameControl | 0 | CUMB |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 2471 DUNN ROAD |
| ReturnHeader/Filer/USAddress/City | 0 | FAYETTEVILLE |
| ReturnHeader/Filer/USAddress/State | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 28312 |
| ReturnHeader/Officer/DateSigned | 0 | 2011-05-23 |
| ReturnHeader/Officer/Name | 0 | DAVID T KIM |
| ReturnHeader/Officer/Title | 0 | PASTOR |
| ReturnHeader/Preparer/DatePrepared | 0 | 2011-07-05 |
| ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine1 | 0 | DAVID SHIN CPA PC |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine1 | 0 | 21814 NORTHERN BLVD STE 108 |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City | 0 | BAYSIDE |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State | 0 | NY |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode | 0 | 113613580 |
| ReturnHeader/Preparer/Name | 0 | DAVID SHIN |
| ReturnHeader/Preparer/Phone | 0 | 7183520884 |
| ReturnHeader/ReturnType | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDate | 0 | 2010-01-01 |
| ReturnHeader/TaxPeriodEndDate | 0 | 2010-12-31 |
| ReturnHeader/TaxYear | 0 | 2010 |
| ReturnHeader/Timestamp | 0 | 2011-07-05T14:56:14-05:00 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2010 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.