Liabilities / Assets
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Institute of Theology and Christian Ministry Foundation
990EZ • Fiscal year 2025 • EIN 56-2083291
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
63rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Balance Sheet
Assets
Up$425,822
Up $283,397 (+199%) from 2023
Net Assets
$425,822
No earlier filing loaded for comparison.
Liabilities
Flat$0
Flat from 2023
Revenue And Expenses
Revenue
Up$148,598
Up $14,071 (+10%) from 2023
Expenses
Down$162,666
Down $35,936 (-18%) from 2023
Net Income
Up-$14,068
Up $50,007 (+78%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 24, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $148,598
Mission and Program Overview
Mission
See Schedule O.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| See Schedule O. | $162,000 | $162,140 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHARLES CAMPBELL | Chairmanpresident | - | $0 | - | - |
| JOE RITCHIE | Vice President | - | $0 | - | - |
| TOM GATES | 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
- 2026-03-24
Supplemental Narrative
Additional Explanations
Part I Line 10
“Grants and other assistance to foreign organizations, governments, and individuals $162000.00”
Part I Line 16
“Website $406.00”
Part I Line 16
“Banking Fees $140.00”
Part I Line 16
“Zoom License $120.00”
I Line 1
“CRC Russia, Address: Ligovsky Atr. 29-16th St.”
I Line 1
“St. Petersburg, Russia, Funds given: $162,000.”
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.”
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 Appendix174 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ZACH NIELAND |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2549391816 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3003 N Main St |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Belton |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 76513 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 439890 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 425822 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 141112 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -14068 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 439890 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 425822 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 162000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 148598 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 7486 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 439890 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 425822 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 439890 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 425822 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHARLES CAMPBELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOE RITCHIE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TOM GATES |
| 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 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 666 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | See Schedule O. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | See Schedule O. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd | 0 | X |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 162000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 162140 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 162666 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 162140 |
| IRS990EZ/TotalRevenueAmt | 0 | 148598 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 141112 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 432240 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 131660 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 169681 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 154875 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1029568 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 7486 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1787 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1967 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 11240 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.69130 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.71040 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 719540 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 310028 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 141112 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 432240 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 131660 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 169681 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 154875 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1029568 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1040808 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Grants and other assistance to foreign organizations, governments, and individuals $162000.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Website $406.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Banking Fees $140.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Zoom License $120.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CRC Russia, Address: Ligovsky Atr. 29-16th St. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | St. Petersburg, Russia, Funds given: $162,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Primary Exempt Purpose: |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The mission of ITCMF is the faithful teaching and distribution |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | of scripture and the training of teachers in congregations |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | in the love of God in Christ. ITCMF works directly with the |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Christian Resource Center (CRC) in St. Petersburg, Russia which |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | supports and promotes this mission with Russian speaking believers. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | CRC Russia manages this mission through leadership training (ITCM) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | teaching students (RBS) and encouraging congregations. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | The organization did not, during the year, receive any funds, |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | directly or indirectly, to pay premiums on a personal benefit |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | contract. The organization did not, during the year, pay any |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | premiums, directly or indirectly, on a personal benefit contract. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part I Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | I Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | I Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | V |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | V |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | V |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | V |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ZACH NIELAND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2549391816 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Institute of Theology and Christian Ministry Foundation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INST |
| ReturnHeader/Filer/EIN | 0 | 562083291 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Zach Nieland |
| ReturnHeader/Filer/PhoneNum | 0 | 2549391816 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 3263 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Brentwood |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 37024 |
| ReturnHeader/ReturnTs | 0 | 2026-03-24T14:20:27-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $425,822
- Liabilities
- $0
- Net assets
- $425,822
- Revenue
- $148,598
- Expenses
- $162,666
- Net income
- -$14,068