Civic Intelligence

St Petersburg Theological Seminary

EIN 59-2850837 • 501(c)3 • Clearwater, FL

Profile

To provide pastoral ministry and religious classes

3190 Gulf to Bay BlvdClearwater, FL 33759

www.sptseminary.edu

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

24th percentile

-19%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

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

Asset Growth

33rd percentile

-19%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

32nd percentile

-22%

Faster revenue growth than 32% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$23,471

Down $5,439 (-19%) from 2024

Liabilities

Down

$279

Down $667 (-71%) from 2024

Net Assets

Down

$23,192

Down $4,772 (-17%) from 2024

Operations
Liabilities / Revenue70th percentileNet Margin24th percentile

Revenue

Down

$26,018

Down $7,482 (-22%) from 2024

Expenses

Up

$30,896

Up $60 (+0.2%) from 2024

Net Income

Down

-$4,878

Down $7,542 (-283%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$40K$30K$20K$10K$0-$10KAssets 2012: $34,003Liabilities 2012: $35,294Net Assets 2012: -$1,2912012Assets 2013: $15,234Liabilities 2013: $30,7122013Assets 2014: $10,981Liabilities 2014: $29,2102014Assets 2015: $8,968Liabilities 2015: $15,9542015Assets 2016: $9,470Liabilities 2016: $4,886Net Assets 2016: $4,5842016Assets 2017: $17,010Liabilities 2017: $28,2602017Assets 2018: $6,716Net Assets 2018: $6,7162018Assets 2019: $3,879Liabilities 2019: $518Net Assets 2019: $3,3612019Assets 2020: $10,956Liabilities 2020: $1,069Net Assets 2020: $9,8872020Assets 2021: $11,230Liabilities 2021: $9462021Assets 2022: $18,627Liabilities 2022: $947Net Assets 2022: $17,6802022Assets 2023: $26,135Liabilities 2023: $835Net Assets 2023: $25,3002023Assets 2024: $28,910Liabilities 2024: $946Net Assets 2024: $27,9642024Assets 2025: $23,471Liabilities 2025: $279Net Assets 2025: $23,1922025

Highlighted filing

2025

Assets$23,471
Liabilities$279
Net Assets$23,192
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$100K$50K$0-$50KRevenue 2012: $80,016Expenses 2012: $90,831Net Income 2012: -$10,8152012Revenue 2013: $34,493Expenses 2013: $48,680Net Income 2013: -$14,1872013Revenue 2014: $35,472Expenses 2014: $38,223Net Income 2014: -$2,7512014Revenue 2015: $42,717Expenses 2015: $31,474Net Income 2015: $11,2432015Revenue 2016: $68,793Expenses 2016: $57,223Net Income 2016: $11,5702016Revenue 2017: $47,619Expenses 2017: $52,274Net Income 2017: -$4,6552017Revenue 2018: $37,087Expenses 2018: $19,121Net Income 2018: $17,9662018Revenue 2019: $22,343Expenses 2019: $25,698Net Income 2019: -$3,3552019Revenue 2020: $27,847Expenses 2020: $21,321Net Income 2020: $6,5262020Revenue 2021: $28,696Expenses 2021: $30,269Net Income 2021: -$1,5732021Revenue 2022: $41,912Expenses 2022: $34,516Net Income 2022: $7,3962022Revenue 2023: $34,511Expenses 2023: $26,891Net Income 2023: $7,6202023Revenue 2024: $33,500Expenses 2024: $30,836Net Income 2024: $2,6642024Revenue 2025: $26,018Expenses 2025: $30,896Net Income 2025: -$4,8782025

Highlighted filing

2025

Revenue$26,018
Expenses$30,896
Net Income-$4,878
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$23,471
Liabilities
$279
Net assets
$23,192
Revenue
$26,018
Expenses
$30,896
Net income
-$4,878
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$23.5$0.28$23.2$26.0$30.9$4.88
2024Detailed filing. Detailed filing data is available for this year.$28.9$0.95$28.0$33.5$30.8$2.66
2023Detailed filing. Detailed filing data is available for this year.$26.1$0.84$25.3$34.5$26.9$7.62
2022Detailed filing. Detailed filing data is available for this year.$18.6$0.95$17.7$41.9$34.5$7.40
2021Summary only. Only limited summary data is available for this year.$11.2$0.95$28.7$30.3$1.57
2020Detailed filing. Detailed filing data is available for this year.$11.0$1.07$9.89$27.8$21.3$6.53
2019Detailed filing. Detailed filing data is available for this year.$3.88$0.52$3.36$22.3$25.7$3.36
2018Detailed filing. Detailed filing data is available for this year.$6.72$6.72$37.1$19.1$18.0
2017Summary only. Only limited summary data is available for this year.$17.0$28.3$47.6$52.3$4.66
2016Detailed filing. Detailed filing data is available for this year.$9.47$4.89$4.58$68.8$57.2$11.6
2015Summary only. Only limited summary data is available for this year.$8.97$16.0$42.7$31.5$11.2
2014Summary only. Only limited summary data is available for this year.$11.0$29.2$35.5$38.2$2.75
2013Summary only. Only limited summary data is available for this year.$15.2$30.7$34.5$48.7$14.2
2012Summary only. Only limited summary data is available for this year.$34.0$35.3$1.29$80.0$90.8$10.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 10, 2025
Return Version
2024v5.2
Gross Receipts
$26,018
Mission and Program Overview

Mission

To provide pastoral ministry and religious classes

Program Services

DescriptionGrantsExpenses
Provided several pastoral ministry and religious classes. In addition, the Seminary offered several programs including a bachelors degree and several masters degrees.-$30,896
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrice FischerChairPT$0--
Randall SmithDirector-$0--
Douglas BerkoffDirector-$0--
Carol MooreDirector-$0--
Joyce AdamsDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
St Petersburg Seminary and Yeshiva Inc
EIN
59-2850837
Address
3190 Gulf to Bay Blvd, Clearwater, FL 33759

Signing Officer

Name
Douglas A Berkoff
Title
Corporate Accountant
Signed
2025-12-10
Discuss with paid preparer
Yes

Preparer

Firm
Berkoff & Associates Inc
Address
PO Box 15104, Clearwater, FL 33766
Preparer
Douglas A Berkoff EA
Phone
7275603459
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Equipment rental and maintenance 1,101”

Form 990-EZ, Part I, Line 16, Other Expenses

“Supplies 623”

Form 990-EZ, Part I, Line 16, Other Expenses

“Dues Subscriptions 2,947”

Form 990-EZ, Part I, Line 16, Other Expenses

“Bank Fees 4”

Form 990-EZ, Part I, Line 16, Other Expenses

“Office Equipment 1,302”

Form 990-EZ, Part I, Line 16, Other Expenses

“Payroll Expense 912”

Form 990-EZ, Part I, Line 16, Other Expenses

“Insurance 683”

Form 990-EZ, Part I, Line 16, Other Expenses

“Professional Fees 9,225”

Form 990-EZ, Part I, Line 16, Other Expenses

“Postage 132”

Form 990-EZ, Part I, Line 20, Net Assets

“Prior period adjustment 106”

Form 990-EZ, Part II, Line 26, Liabilities

“Liabilities Beginning of year 946, End of year 279”

Raw XML Appendix158 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/BooksInCareOfDetail/PhoneNum07275603459
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03190 Gulf to Bay Blvd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Clearwater
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033759
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028910
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt023471
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4878
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt028910
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IRS990EZ/GrossReceiptsAmt026018
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NameChangeInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt027964
IRS990EZ/NetAssetsOrFundBalancesEOYAmt023192
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt027964
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt023192
IRS990EZ/OccupancyRentUtltsAndMaintAmt02200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Patrice Fischer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Randall Smith
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Douglas Berkoff
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Carol Moore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Joyce Adams
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0106
IRS990EZ/OtherExpensesTotalAmt016929
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide pastoral ministry and religious classes
IRS990EZ/ProgramServiceRevenueAmt026018
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provided several pastoral ministry and religious classes. In addition, the Seminary offered several programs including a bachelors degree and several masters degrees.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt030896
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt011767
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0946
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0279
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt030896
IRS990EZ/TotalProgramServiceExpensesAmt030896
IRS990EZ/TotalRevenueAmt026018
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.sptseminary.edu
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
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0true
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0We are no longer accredited and therefore we are no longer eligible.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06b
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Equipment rental and maintenance 1,101
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Supplies 623
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Dues Subscriptions 2,947
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Bank Fees 4
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Office Equipment 1,302
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Payroll Expense 912
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurance 683
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Professional Fees 9,225
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Postage 132
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Prior period adjustment 106
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Liabilities Beginning of year 946, End of year 279
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 20, Net Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Douglas A Berkoff
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Corporate Accountant
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0St Petersburg Seminary and Yeshiva Inc
ReturnHeader/Filer/BusinessNameControlTxt0STPE
ReturnHeader/Filer/EIN0592850837
ReturnHeader/Filer/USAddress/AddressLine1Txt03190 Gulf to Bay Blvd
ReturnHeader/Filer/USAddress/CityNm0Clearwater
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033759
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0600002387
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Berkoff & Associates Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 15104
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clearwater
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033766
ReturnHeader/PreparerPersonGrp/PhoneNum07275603459
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Douglas A Berkoff EA
ReturnHeader/ReturnTs02025-12-10T02:36:49-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits