Civic Intelligence

The Cornerstone Bible College and Seminary

EIN 56-2454734 • 501(c)3 • Vallejo, CA

Profile

Training men and women to serve as ministers in the local church

710 Broadway StreetVallejo, CA 94590

www.tcbs.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.51x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.12x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

52nd percentile

2.6%

Higher net margin than 52% of similar nonprofits.

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

Top Officer Pay

95th percentile

$60,918

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 19.7% of source-year revenue.

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

Asset Growth

91st percentile

86%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

54th percentile

0.7%

Faster revenue growth than 54% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$73,312

Up $33,995 (+86%) from 2024

Liabilities

Up

$37,156

Up $25,679 (+224%) from 2024

Net Assets

Up

$36,156

Up $8,316 (+30%) from 2024

Operations
Liabilities / Revenue84th percentileNet Margin52nd percentile

Revenue

Up

$309,977

Up $2,032 (+0.7%) from 2024

Expenses

Down

$301,853

Down $8,953 (-2.9%) from 2024

Net Income

Up

$8,124

Up $10,985 (+384%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$200K$150K$100K$50K$0-$50KAssets 2011: $91,364Liabilities 2011: $6,061Net Assets 2011: $85,3032011Assets 2012: $97,275Liabilities 2012: $4,273Net Assets 2012: $93,0022012Assets 2013: $154,288Liabilities 2013: $7,528Net Assets 2013: $146,7602013Assets 2014: $149,113Liabilities 2014: $5,993Net Assets 2014: $143,1202014Assets 2015: $125,013Liabilities 2015: $187Net Assets 2015: $124,8262015Assets 2016: $28,431Liabilities 2016: $1,193Net Assets 2016: $27,2382016Assets 2017: $32,377Liabilities 2017: $2,759Net Assets 2017: $29,6182017Assets 2018: $1,313Liabilities 2018: $4,1722018Assets 2019: $13,830Liabilities 2019: $4,514Net Assets 2019: $9,3162019Assets 2020: $26,640Liabilities 2020: $48,921Net Assets 2020: -$22,2812020Assets 2021: $50,540Liabilities 2021: $15,915Net Assets 2021: $34,6252021Assets 2022: $8,405Liabilities 2022: $21,854Net Assets 2022: -$13,4492022Assets 2023: $38,716Liabilities 2023: $8,015Net Assets 2023: $30,7012023Assets 2024: $39,317Liabilities 2024: $11,477Net Assets 2024: $27,8402024Assets 2025: $73,312Liabilities 2025: $37,156Net Assets 2025: $36,1562025

Highlighted filing

2025

Assets$73,312
Liabilities$37,156
Net Assets$36,156
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $327,634Expenses 2011: $323,862Net Income 2011: $3,7722011Revenue 2012: $343,782Expenses 2012: $336,083Net Income 2012: $7,6992012Revenue 2013: $418,162Expenses 2013: $364,404Net Income 2013: $53,7582013Revenue 2014: $422,732Expenses 2014: $426,372Net Income 2014: -$3,6402014Revenue 2015: $425,071Expenses 2015: $443,365Net Income 2015: -$18,2942015Revenue 2016: $316,342Expenses 2016: $413,930Net Income 2016: -$97,5882016Revenue 2017: $299,582Expenses 2017: $297,202Net Income 2017: $2,3802017Revenue 2018: $89,215Expenses 2018: $114,051Net Income 2018: -$24,8362018Revenue 2019: $201,998Expenses 2019: $190,458Net Income 2019: $11,5402019Revenue 2020: $217,724Expenses 2020: $249,363Net Income 2020: -$31,6392020Revenue 2021: $308,860Expenses 2021: $252,049Net Income 2021: $56,8112021Revenue 2022: $275,827Expenses 2022: $323,431Net Income 2022: -$47,6042022Revenue 2023: $294,463Expenses 2023: $250,313Net Income 2023: $44,1502023Revenue 2024: $307,945Expenses 2024: $310,806Net Income 2024: -$2,8612024Revenue 2025: $309,977Expenses 2025: $301,853Net Income 2025: $8,1242025

Highlighted filing

2025

Revenue$309,977
Expenses$301,853
Net Income$8,124
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$73,312
Liabilities
$37,156
Net assets
$36,156
Revenue
$309,977
Expenses
$301,853
Net income
$8,124
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.37$0.36$3.10$3.02$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.11$0.28$3.08$3.11$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.08$0.31$2.94$2.50$0.44
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.22$0.13$2.76$3.23$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.16$0.35$3.09$2.52$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.49$0.22$2.18$2.49$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.05$0.09$2.02$1.90$0.12
2018Summary only. Only limited summary data is available for this year.$0.01$0.04$0.89$1.14$0.25
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.03$0.30$3.00$2.97$0.02
2016Summary only. Only limited summary data is available for this year.$0.28$0.01$0.27$3.16$4.14$0.98
2015Summary only. Only limited summary data is available for this year.$1.25$0.00$1.25$4.25$4.43$0.18
2014Summary only. Only limited summary data is available for this year.$1.49$0.06$1.43$4.23$4.26$0.04
2013Summary only. Only limited summary data is available for this year.$1.54$0.08$1.47$4.18$3.64$0.54
2012Summary only. Only limited summary data is available for this year.$0.97$0.04$0.93$3.44$3.36$0.08
2011Summary only. Only limited summary data is available for this year.$0.91$0.06$0.85$3.28$3.24$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 14, 2025
Return Version
2024v5.0
Gross Receipts
$309,977
Mission and Program Overview

Mission

The training of men and women for ministry in local churches. Specifically, providing a Bachelor's Degree or Certificate of Accomplishment designating the completion of course material required. Also, the rewarding of a Master's Degree designation for post graduate students specifically tied to the level of theological and pastoral training necessary for the effective teaching, preaching, ministry and administration of activities related to the care and oversight of local churches both in the United States and around the world

Training of men and women for ministry in local churches. Specifically, providing a Master's Degree level of theological and pastoral training necessary for the effective teaching, preaching, ministry and administration of activities related to the care and oversight of local churches both in the United States and around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$39,277$73,392▲ $34,115
Accounts Receivable$40$-80▼ $120
Total Assets$39,317$73,312▲ $33,995
Liabilities
Other Liabilities$11,477$37,156▲ $25,679
Total Liabilities$11,477$37,156▲ $25,679
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,840$36,156▲ $8,316
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$27,840$36,156▲ $8,316
Total Liabilities and Net Assets / Fund Balance$39,317$73,312▲ $33,995
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ryan RippeePresident/CEOPT$60,918$60,918
Derek BrownAcademic DeanPT$28,550$28,550
Eileen LucasAdministratorPT$20,399$20,399
Cliff McManisBoard Secretary-$10,500$10,500
Tony SanelliBoard Chairman-$3,600$3,600
Phil FoleyBoard Treasurer-$1,773$1,773

Board Members and Trustees

NameTitle
Bob DouglasBoard Member
Ronald ProsiseBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$132,539
Program Service Revenue
$177,438
Investment Income
$0
Other Revenue
$0
All Other Contributions
$132,539
Change in Net Assets
$8,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$214,006
Other Expenses$87,847
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$125,740--$125,740
Comp Disqual Persons$61,868--$61,868
Information Technology$31,596--$31,596
Conferences and Meetings$20,461--$20,461
Office Expenses$16,506--$16,506
Payroll Taxes$16,167--$16,167
Occupancy$9,600--$9,600
Other Salaries and Wages$9,371--$9,371
Travel$4,582--$4,582
Advertising$2,702--$2,702
Other Expenses$2,400$0$0$2,400
Other Employee Benefits$860--$860
Total Functional Expenses$301,853$0$0$301,853
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Restricted Funds$36,995
Payroll Tax Payable$149
Credit Cards$12
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Section B, Line 11B

“The Board of Directors is sent a copy of the Form 990 for review prior to final submission. Changes are made if necessary.”

Form 990, Part VI, Section B, Line 12C

“The "Conflicts of Interests" Policy is distributed to all staff members once a year. Oversight and reporting regarding matters related to the policy are assigned to the President/CEO and the Administrator. Results of the oversight is reported annually to the Board of Directors.”

Form 990, Part VI, Section B, Line 15

“The Board of Directors annually conducts a performance review of the President/CEO. The President has been charged with the responsibility of performing an annual review for the Academic Dean and the Administrator.”

Form 990, Part VI, Section C, Line 19

“All compliance policies and financial statements are readily made available to members of the public. They can be requested any day during normal business hours.”

Filing and Contact Details

Filer

Filer Name
The Cornerstone Bible College and Seminary
EIN
56-2454734
Phone
7076451043
Address
710 Broadway Street, Vallejo, CA 94590
Doing Business As
Tcbs

Signing Officer

Name
Eileen Lucas
Title
Administrator
Phone
7076451043
Signed
2025-10-14

Organization Details

Principal Officer
Ryan Rippee
Formed
2004
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
21
Volunteers
0
Raw XML Appendix373 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/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/BOYAmt040
IRS990/AccountsReceivableGrp/EOYAmt0-80
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Training of men and women for ministry in local churches. Specifically, providing a Master's Degree level of theological and pastoral training necessary for the effective teaching, preaching, ministry and administration of activities related to the care and oversight of local churches both in the United States and around the world.
IRS990/AdvertisingGrp/ProgramServicesAmt02702
IRS990/AdvertisingGrp/TotalAmt02702
IRS990/AllOtherContributionsAmt0132539
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0Eileen Lucas
IRS990/BooksInCareOfDetail/PhoneNum07076451043
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0710 Broadway Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Vallejo
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094590
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt039277
IRS990/CashNonInterestBearingGrp/EOYAmt073392
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0125740
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0125740
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt061868
IRS990/CompDisqualPersonsGrp/TotalAmt061868
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt020461
IRS990/ConferencesMeetingsGrp/TotalAmt020461
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0132539
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt087847
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0177438
IRS990/CYRevenuesLessExpensesAmt08124
IRS990/CYSalariesCompEmpBnftPaidAmt0214006
IRS990/CYTotalExpensesAmt0301853
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0309977
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0The largest component of program expenses is related to the payment of one full time staff member and the array of qualified local pastors that comprise the faculty. Pastors serve as adjunct faculty delivering segments of educational training commensurate with the master's degree achieved by each graduating student. Revenues are the sum of tuition paid by those students either on a full time of part time schedule.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0TCBS
IRS990/DonatedServicesAndUseFcltsAmt00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0301853
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt215
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt54
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt64
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt74
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Ryan Rippee
IRS990/Form990PartVIISectionAGrp/PersonNm1Derek Brown
IRS990/Form990PartVIISectionAGrp/PersonNm2Eileen Lucas
IRS990/Form990PartVIISectionAGrp/PersonNm3Cliff McManis
IRS990/Form990PartVIISectionAGrp/PersonNm4Tony Sanelli
IRS990/Form990PartVIISectionAGrp/PersonNm5Phil Foley
IRS990/Form990PartVIISectionAGrp/PersonNm6Bob Douglas
IRS990/Form990PartVIISectionAGrp/PersonNm7Ronald Prosise
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt060918
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt128550
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220399
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt310500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt43600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51773
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0President/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Academic Dean
IRS990/Form990PartVIISectionAGrp/TitleTxt2Administrator
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0309977
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt031596
IRS990/InformationTechnologyGrp/TotalAmt031596
IRS990/InvestmentExpenseAmt0192
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The training of men and women for ministry in local churches. Specifically, providing a Bachelor's Degree or Certificate of Accomplishment designating the completion of course material required. Also, the rewarding of a Master's Degree designation for post graduate students specifically tied to the level of theological and pastoral training necessary for the effective teaching, preaching, ministry and administration of activities related to the care and oversight of local churches both in the United States and around the world.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt027840
IRS990/NetAssetsOrFundBalancesEOYAmt036156
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt027840
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt036156
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt09600
IRS990/OccupancyGrp/TotalAmt09600
IRS990/OfficeExpensesGrp/ProgramServicesAmt016506
IRS990/OfficeExpensesGrp/TotalAmt016506
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0860
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0860
IRS990/OtherExpensesGrp/Desc0Scholarship
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt02400
IRS990/OtherExpensesGrp/TotalAmt02400
IRS990/OtherLiabilitiesGrp/BOYAmt011477
IRS990/OtherLiabilitiesGrp/EOYAmt037156
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt09371
IRS990/OtherSalariesAndWagesGrp/TotalAmt09371
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt016167
IRS990/PayrollTaxesGrp/TotalAmt016167
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Ryan Rippee
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611310
IRS990/ProgramServiceRevenueGrp/Desc0Tuition Revenue
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0177438
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0177438
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0115699
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt091389
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0192246
IRS990/PYRevenuesLessExpensesAmt0-2861
IRS990/PYSalariesCompEmpBnftPaidAmt0219417
IRS990/PYTotalExpensesAmt0310806
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0307945
IRS990/ReconcilationRevenueExpnssAmt08124
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0177438
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt036995
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1149
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt212
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Restricted Funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Credit Cards
IRS990ScheduleD/TotalLiabilityAmt037156
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Upon registering, each student is given a Student Handbook outlining the racial and non-discriminatory policies. Similar disclosures are also offered in the Faculty Handbook.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors is sent a copy of the Form 990 for review prior to final submission. Changes are made if necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The "Conflicts of Interests" Policy is distributed to all staff members once a year. Oversight and reporting regarding matters related to the policy are assigned to the President/CEO and the Administrator. Results of the oversight is reported annually to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors annually conducts a performance review of the President/CEO. The President has been charged with the responsibility of performing an annual review for the Academic Dean and the Administrator.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All compliance policies and financial statements are readily made available to members of the public. They can be requested any day during normal business hours.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt039317
IRS990/TotalAssetsEOYAmt073312
IRS990/TotalAssetsGrp/BOYAmt039317
IRS990/TotalAssetsGrp/EOYAmt073312
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0301853
IRS990/TotalFunctionalExpensesGrp/TotalAmt0301853
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011477
IRS990/TotalLiabilitiesEOYAmt037156
IRS990/TotalLiabilitiesGrp/BOYAmt011477
IRS990/TotalLiabilitiesGrp/EOYAmt037156
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027840
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt036156
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0301853
IRS990/TotalProgramServiceRevenueAmt0177438
IRS990/TotalReportableCompFromOrgAmt0125740
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0177438
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0309977
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt039317
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt073312
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04582
IRS990/TravelGrp/TotalAmt04582
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0710 Broadway Street
IRS990/USAddress/CityNm0Vallejo
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094590
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.tcbs.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Eileen Lucas
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/PhoneNum07076451043
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE CORNERSTONE BIBLE COLLEGE AND SEMINARY
ReturnHeader/Filer/BusinessNameControlTxt0CORN
ReturnHeader/Filer/EIN0562454734
ReturnHeader/Filer/PhoneNum07076451043
ReturnHeader/Filer/USAddress/AddressLine1Txt0710 Broadway Street
ReturnHeader/Filer/USAddress/CityNm0Vallejo
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094590
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-10-14T01:39:30-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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