Civic Intelligence

Florida Center for Theological Studies Inc

EIN 59-2548486 • 501(c)3 • West Palm Bch, FL

Profile

The Foundation fosters creative relationships with degree programs in theology or ministry that emphasize academic quality spiritual formation and community engagement in a spirit of inclusion and diversity whenever possible working with programs accredited by the Association of Theological Schools. Grounded in a practical theological approach it discerns the signs of the times to strategically identify emerging leadership opportunities and provide critical funding for innovative programs. The Foundation supports spiritual theological and ministerial formation that transforms communities.

733 New Jersey StWest Palm Bch, FL 33401

www.cetesf.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

69th percentile

15%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

65th percentile

6.8%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

32nd percentile

-19%

Faster revenue growth than 32% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$53,744

Up $3,440 (+6.8%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$53,744

Up $3,440 (+6.8%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin69th percentile

Revenue

Down

$23,472

Down $5,471 (-19%) from 2024

Expenses

Down

$20,032

Down $6,775 (-25%) from 2024

Net Income

Up

$3,440

Up $1,304 (+61%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$1.0M$500K$0Assets 2011: $733,088Liabilities 2011: $0Net Assets 2011: $733,0882011Assets 2012: $604,799Liabilities 2012: $0Net Assets 2012: $604,7992012Assets 2013: $408,864Liabilities 2013: $0Net Assets 2013: $408,8642013Assets 2014: $854,952Liabilities 2014: $0Net Assets 2014: $854,9522014Assets 2015: $303,346Liabilities 2015: $0Net Assets 2015: $303,3462015Assets 2016: $182,044Liabilities 2016: $0Net Assets 2016: $182,0442016Assets 2017: $44,344Liabilities 2017: $0Net Assets 2017: $44,3442017Assets 2018: $13,844Liabilities 2018: $0Net Assets 2018: $13,8442018Assets 2021: $31,057Net Assets 2021: $31,0572021Assets 2022: $46,913Net Assets 2022: $46,9132022Assets 2023: $48,168Net Assets 2023: $48,1682023Assets 2024: $50,304Net Assets 2024: $50,3042024Assets 2025: $53,744Net Assets 2025: $53,7442025

Highlighted filing

2025

Assets$53,744
Liabilities-
Net Assets$53,744
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$1.0M$500K$0-$500K-$1.0MRevenue 2011: $275,647Expenses 2011: $253,376Net Income 2011: $22,2712011Revenue 2012: $178,831Expenses 2012: $307,120Net Income 2012: -$128,2892012Revenue 2013: $45,163Expenses 2013: $241,098Net Income 2013: -$195,9352013Revenue 2014: $651,101Expenses 2014: $205,013Net Income 2014: $446,0882014Revenue 2015: $43,000Expenses 2015: $594,606Net Income 2015: -$551,6062015Revenue 2016: $57,593Expenses 2016: $178,895Net Income 2016: -$121,3022016Revenue 2017: $30,000Expenses 2017: $167,700Net Income 2017: -$137,7002017Revenue 2018: $10,000Expenses 2018: $40,500Net Income 2018: -$30,5002018Revenue 2021: $11,500Expenses 2021: $31,212Net Income 2021: -$19,7122021Revenue 2022: $22,705Expenses 2022: $6,849Net Income 2022: $15,8562022Revenue 2023: $25,838Expenses 2023: $24,583Net Income 2023: $1,2552023Revenue 2024: $28,943Expenses 2024: $26,807Net Income 2024: $2,1362024Revenue 2025: $23,472Expenses 2025: $20,032Net Income 2025: $3,4402025

Highlighted filing

2025

Revenue$23,472
Expenses$20,032
Net Income$3,440
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$53,744
Liabilities
-
Net assets
$53,744
Revenue
$23,472
Expenses
$20,032
Net income
$3,440
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.54$0.54$0.23$0.20$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.50$0.50$0.29$0.27$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.48$0.48$0.26$0.25$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.47$0.23$0.07$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.31$0.12$0.31$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$0.10$0.41$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$0.30$1.68$1.38
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.00$1.82$0.58$1.79$1.21
2015Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$0.43$5.95$5.52
2014Detailed filing. Detailed filing data is available for this year.$8.55$0.00$8.55$6.51$2.05$4.46
2013Summary only. Only limited summary data is available for this year.$4.09$0.00$4.09$0.45$2.41$1.96
2012Summary only. Only limited summary data is available for this year.$6.05$0.00$6.05$1.79$3.07$1.28
2011Summary only. Only limited summary data is available for this year.$7.33$0.00$7.33$2.76$2.53$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 16, 2025
Return Version
2024v5.1
Gross Receipts
$23,472
Mission and Program Overview

Mission

Providing theological education to our students of our master of divinity progtam and doctor of ministry program in conjunction with st thomas university

The Foundation fosters creative relationships with degree programs in theology or ministry that emphasize academic quality spiritual formation and community engagement in a spirit of inclusion and diversity whenever possible working with programs accredited by the Association of Theological Schools. Grounded in a practical theological approach it discerns the signs of the times to strategically identify emerging leadership opportunities and provide critical funding for innovative programs. The Foundation supports spiritual theological and ministerial formation that transforms communities.

Program Services

DescriptionGrantsExpenses
Theological Education Events$0$16,973
Theological Education Scholarships$0$2,113
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
REV DR PATRICK O'NEILLPresident-$0--
DIANE SHOAFVice President-$0--
JOSEPH IONNONESec Treasurer-$0--
BRYAN T FROEHLEExecutive DirectorPT$0--
SUSAN GALLAGHERBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Florida Center for Theological Studies Inc
EIN
59-2548486
Address
733 NEW JERSEY ST, WEST PALM BCH, FL 33401

Signing Officer

Name
Simi Sahu
Title
Business Officer
Phone
3312459111
Signed
2025-11-16
Supplemental Narrative

Additional Explanations

Part I, line 10

“| Grants And Similar Amounts Paid:, Amount:| Grants and Similar items for theological studies, $2113|”

Part I, line 16

“| Other Expenses:, Amount:| Other expenses - computer emailing and internet costs, $946| Other expenses - program expenses, $5906|”

Raw XML Appendix165 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
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IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt050304
IRS990EZ/NetAssetsOrFundBalancesEOYAmt053744
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0REV DR PATRICK O'NEILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DIANE SHOAF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSEPH IONNONE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRYAN T FROEHLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SUSAN GALLAGHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt06852
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The Foundation fosters creative relationships with degree programs in theology or ministry that emphasize academic quality spiritual formation and community engagement in a spirit of inclusion and diversity whenever possible working with programs accredited by the Association of Theological Schools. Grounded in a practical theological approach it discerns the signs of the times to strategically identify emerging leadership opportunities and provide critical funding for innovative programs. The Foundation supports spiritual theological and ministerial formation that transforms communities.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Theological Education Scholarships
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02113
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt116973
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0FL
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt020032
IRS990EZ/TotalProgramServiceExpensesAmt019086
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.cetesf.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt023472
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt028943
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt025838
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt022705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt011500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0112458
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Grants And Similar Amounts Paid:, Amount:| Grants and Similar items for theological studies, $2113|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Expenses:, Amount:| Other expenses - computer emailing and internet costs, $946| Other expenses - program expenses, $5906|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SIMI SAHU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03312459111
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Florida Center for Theological Studies Inc
ReturnHeader/Filer/BusinessNameControlTxt0FLOR
ReturnHeader/Filer/EIN0592548486
ReturnHeader/Filer/ForeignPhoneNum03122859121
ReturnHeader/Filer/USAddress/AddressLine1Txt0733 NEW JERSEY ST
ReturnHeader/Filer/USAddress/CityNm0WEST PALM BCH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033401
ReturnHeader/ReturnTs02025-11-15T18:12:44-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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