Foundation for Biblical Study

EIN 56-2083291 • 501(c)3 • Brentwood, TN

Profile

See statement a attached to return for organization's primary exempt purpose.

PO Box 3263Brentwood, TN 37024

n/A

Siviq Scores

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

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

-9.5%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

-3.2%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

-66%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet

Liabilities / Assets60th percentile

Assets

Down

$142,425

Down $64,075 (-31%) from 2022

Liabilities

Flat

Flat from 2022

Net Assets

No earlier filing loaded for comparison.

Operations

Liabilities / Revenue62nd percentile Net Margin31st percentile

Revenue

Down

$134,527

Down $34,159 (-20%) from 2022

Expenses

$198,602

Up $35,981 (+22%) from 2022

Net Income

Down

-$64,075

Down $70,140 (-1156%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

Highlighted filing

2023

Assets$142,425

Liabilities$0

Net Assets-

Open 2023 Filing

Operations Trend

Revenue Growth13th percentile

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

Highlighted filing

2023

Revenue$134,527

Expenses$198,602

Net Income-$64,075

Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing

Assets: $142,425
Liabilities: $0
Net assets: -
Revenue: $134,527
Expenses: $198,602
Net income: -$64,075

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2023Summary only. Only limited summary data is available for this year.	$1.42	$0.00		$1.35	$1.99	$0.64
2022Detailed filing. Detailed filing data is available for this year.	$2.07	$0.00	$2.07	$1.69	$1.63	$0.06
2021Detailed filing. Detailed filing data is available for this year.	$2.00	$0.00	$2.00	$1.55	$1.57	$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.03	$0.00	$2.03	$1.65	$1.57	$0.08
2019Summary only. Only limited summary data is available for this year.	$0.00	$0.00		$0.00	$0.00	$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.05	$0.00	$2.05	$1.46	$1.36	$0.10
2017Summary only. Only limited summary data is available for this year.	$2.09	$0.00		$1.58	$1.26	$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.76	$0.00	$1.76	$1.58	$1.13	$0.45
2015Detailed filing. Detailed filing data is available for this year.	$1.30	$0.00	$1.30	$1.91	$0.89	$1.02
2014Detailed filing. Detailed filing data is available for this year.	$0.29	$0.00	$0.29	$1.34	$1.17	$0.18
2013Detailed filing. Detailed filing data is available for this year.	$0.18	$0.00	$0.18	$1.10	$1.35	$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.43	$0.00	$0.43	$1.04	$1.35	$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.72	$0.00	$0.72		$1.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.42	$0.02	$0.40	$1.01	$1.08	$0.06

Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To

Filing Snapshot

Filing Period: Jan 1, 2022 to Dec 31, 2022
Signed: Feb 23, 2023
Return Version: 2022v4.1
Gross Receipts: $168,686

Mission and Program Overview

Mission

See Schedule O

Program Services

Description	Grants	Expenses
Promotion of Christian educational programs through the support of the Institute of Theology and Christian Ministry in St Petersburg Russia	$162,000	$162,000

Compensation and Service Providers

Top Officer Pay81st percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
JUDY SIBURT	Chairmanpresident	-	$0	-	-
JOE RITCHIE	Vice President	-	$0	-	-
DOUGLAS ATKINSON	Secretary	-	$0	-	-
ZACH NIELAND	Treasurer	-	$0	-	-
JERRY ATKINSON	Assistant Treasurer	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Institute of Theology and Christian Ministry Foundation
EIN: 56-2083291
In Care Of: % Zach Nieland
Phone: 2549391816
Address: PO Box 3263, Brentwood, TN 37024

Signing Officer

Name: Zach Nieland
Title: Treasurer
Phone: 2549391816
Signed: 2023-02-23

Supplemental Narrative

Additional Explanations

Part I Line 10

“Grants and other assistance to foreign organizations, governments, and individuals $162000.00”

Part I Line 16

“Banking Fees $320.00”

Part I Line 16

“PO Box Rental $166.00”

Part I Line 16

“Zoom License $120.00”

Part I Line 16

“Deposit Slips $15.00”

III

“Primary Exempt Purpose:”

III

“The mission of ITCMF is the faithful teaching and distribution”

III

“of scripture and the training of teachers in congregations”

III

“in the love of God in Christ. ITCMF works directly with the”

III

“Christian Resource Center (CRC) in St. Petersburg, Russia which”

III

“supports and promotes this mission with Russian speaking believers.”

III

“CRC Russia manages this mission through leadership training (ITCM)”

III

“teaching students (RBS) and encouraging congregations.”

I

“CRC Russia, Address: Ligovsky Atr. 29-16th St.”

I

“St. Petersburg, Russia, Funds given: $162,000.”

V

“The organization did not, during the year, receive any funds,”

V

“directly or indirectly, to pay premiums on a personal benefit”

V

“contract. The organization did not, during the year, pay any”

V

“premiums, directly or indirectly, on a personal benefit contract.”

Raw XML Appendix188 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	JOE RITCHIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	DOUGLAS ATKINSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	ZACH NIELAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	JERRY ATKINSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	ChairmanPresident
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	Assistant Treasurer
IRS990EZ/OperateHospitalInd	0	false
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IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	0
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	621
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	See Schedule O
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IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
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IRS990EZ/TotalProgramServiceExpensesAmt	0	162000
IRS990EZ/TotalRevenueAmt	0	168686
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
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IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.96682
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	771610
IRS990ScheduleA/TotalSupportAmt	0	771646
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Grants and other assistance to foreign organizations, governments, and individuals $162000.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Banking Fees $320.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	PO Box Rental $166.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Zoom License $120.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Deposit Slips $15.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Primary Exempt Purpose:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	The mission of ITCMF is the faithful teaching and distribution
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	of scripture and the training of teachers in congregations
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	in the love of God in Christ. ITCMF works directly with the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Christian Resource Center (CRC) in St. Petersburg, Russia which
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	supports and promotes this mission with Russian speaking believers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	CRC Russia manages this mission through leadership training (ITCM)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	12	teaching students (RBS) and encouraging congregations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	13	CRC Russia, Address: Ligovsky Atr. 29-16th St.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	14	St. Petersburg, Russia, Funds given: $162,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	15	The organization did not, during the year, receive any funds,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	16	directly or indirectly, to pay premiums on a personal benefit
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	17	contract. The organization did not, during the year, pay any
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	18	premiums, directly or indirectly, on a personal benefit contract.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Part I Line 10
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Part I Line 16
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	III
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	13	I
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	14	I
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	15	V
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd	0	AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd	0	IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd	0	1
ReturnHeader/BuildTS	0	2023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/PersonNm	0	ZACH NIELAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	Treasurer
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ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2023-02-23
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ReturnHeader/Filer/PhoneNum	0	2549391816
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ReturnHeader/Filer/USAddress/CityNm	0	Brentwood
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	TN
ReturnHeader/Filer/USAddress/ZIPCd	0	37024
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	false
ReturnHeader/ReturnTs	0	2023-02-23T13:32:56-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	ZACH
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ReturnHeader/TaxPeriodBeginDt	0	2022-01-01
ReturnHeader/TaxPeriodEndDt	0	2022-12-31
ReturnHeader/TaxYr	0	2022