Civic Intelligence

Baptist Missionary Association Theological Seminary

EIN 75-0959996 • 501(c)3 • Jacksonville, TX

Profile

The purpose of the baptist missionary association theological seminary is to provide accredited undergraduate and graduate theological education for equipping individuals for christian service and leadership roles.

PO Box 670Jacksonville, TX 75766

www.bmats.edu

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

34th percentile

-1.9%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

48th percentile

$47,031

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

34th percentile

-1.5%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-14%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$3,520,707

Down $54,309 (-1.5%) from 2024

Liabilities

Down

$59,786

Down $54,840 (-48%) from 2024

Net Assets

Up

$3,460,921

Up $531 (+0.0%) from 2024

Operations
Liabilities / Revenue41st percentileNet Margin34th percentile

Revenue

Down

$1,541,877

Down $259,346 (-14%) from 2024

Expenses

Down

$1,570,844

Down $29,495 (-1.8%) from 2024

Net Income

Down

-$28,967

Down $229,851 (-114%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $2,418,019Liabilities 2012: $46,793Net Assets 2012: $2,371,2262012Assets 2013: $2,378,842Liabilities 2013: $17,718Net Assets 2013: $2,361,1242013Assets 2014: $2,579,167Liabilities 2014: $29,015Net Assets 2014: $2,550,1522014Assets 2015: $2,455,255Liabilities 2015: $64,071Net Assets 2015: $2,391,1842015Assets 2016: $2,492,216Liabilities 2016: $30,416Net Assets 2016: $2,461,8002016Assets 2017: $2,544,332Liabilities 2017: $41,802Net Assets 2017: $2,502,5302017Assets 2018: $2,576,098Liabilities 2018: $37,262Net Assets 2018: $2,538,8362018Assets 2019: $2,656,102Liabilities 2019: $50,595Net Assets 2019: $2,605,5072019Assets 2020: $3,003,820Liabilities 2020: $211,177Net Assets 2020: $2,792,6432020Assets 2021: $3,013,601Liabilities 2021: $30,036Net Assets 2021: $2,983,5652021Assets 2022: $2,836,010Liabilities 2022: $35,829Net Assets 2022: $2,800,1812022Assets 2023: $3,279,510Liabilities 2023: $57,901Net Assets 2023: $3,221,6092023Assets 2024: $3,575,016Liabilities 2024: $114,626Net Assets 2024: $3,460,3902024Assets 2025: $3,520,707Liabilities 2025: $59,786Net Assets 2025: $3,460,9212025

Highlighted filing

2025

Assets$3,520,707
Liabilities$59,786
Net Assets$3,460,921
Open 2025 Filing

Operations Trend

Revenue Growth19th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2012: $1,603,0772012Expenses 2013: $1,590,6262013Revenue 2014: $1,869,127Expenses 2014: $1,680,099Net Income 2014: $189,0282014Revenue 2015: $1,655,985Expenses 2015: $1,828,322Net Income 2015: -$172,3372015Revenue 2016: $1,970,494Expenses 2016: $1,886,561Net Income 2016: $83,9332016Revenue 2017: $1,803,526Expenses 2017: $1,784,148Net Income 2017: $19,3782017Revenue 2018: $1,753,643Expenses 2018: $1,727,107Net Income 2018: $26,5362018Revenue 2019: $1,688,852Expenses 2019: $1,622,185Net Income 2019: $66,6672019Revenue 2020: $1,736,412Expenses 2020: $1,529,264Net Income 2020: $207,1482020Revenue 2021: $1,672,352Expenses 2021: $1,504,882Net Income 2021: $167,4702021Revenue 2022: $1,236,625Expenses 2022: $1,404,827Net Income 2022: -$168,2022022Revenue 2023: $1,942,992Expenses 2023: $1,503,185Net Income 2023: $439,8072023Revenue 2024: $1,801,223Expenses 2024: $1,600,339Net Income 2024: $200,8842024Revenue 2025: $1,541,877Expenses 2025: $1,570,844Net Income 2025: -$28,9672025

Highlighted filing

2025

Revenue$1,541,877
Expenses$1,570,844
Net Income-$28,967
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
$3,520,707
Liabilities
$59,786
Net assets
$3,460,921
Revenue
$1,541,877
Expenses
$1,570,844
Net income
-$28,967
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.06$3.46$1.54$1.57$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.58$0.11$3.46$1.80$1.60$0.20
2023Detailed filing. Detailed filing data is available for this year.$3.28$0.06$3.22$1.94$1.50$0.44
2022Detailed filing. Detailed filing data is available for this year.$2.84$0.04$2.80$1.24$1.40$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.01$0.03$2.98$1.67$1.50$0.17
2020Detailed filing. Detailed filing data is available for this year.$3.00$0.21$2.79$1.74$1.53$0.21
2019Detailed filing. Detailed filing data is available for this year.$2.66$0.05$2.61$1.69$1.62$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.58$0.04$2.54$1.75$1.73$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.54$0.04$2.50$1.80$1.78$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.49$0.03$2.46$1.97$1.89$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.46$0.06$2.39$1.66$1.83$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.03$2.55$1.87$1.68$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.02$2.36$1.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$0.05$2.37$1.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Sep 25, 2025
Return Version
2024v5.2
Gross Receipts
$1,646,578
Mission and Program Overview

Mission

The purpose of the baptist missionary association theological seminary is to provide accredited undergraduate and graduate theological education for equipping individuals for christian service and leadership roles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$882,596$811,918▼ $70,678
Savings and Temporary Cash Investments$719,459$429,474▼ $289,985
Other Notes and Loans Receivable, Net-$269,504-
Accounts Receivable$5,138$8,074▲ $2,936
Prepaid Expenses and Deferred Charges$162$100▼ $62
Cash and Non-Interest-Bearing Accounts-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,575,016$3,520,707▼ $54,309
Other Assets Total$1,967,661$2,001,637▲ $33,976
Liabilities
Accounts Payable and Accrued Expenses$35,990$22,506▼ $13,484
Other Liabilities$13,043$20,390▲ $7,347
Deferred Revenue$65,593$16,890▼ $48,703
Total Liabilities$114,626$59,786▼ $54,840
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,839,542$1,848,626▲ $9,084
Net Assets Without Donor Restrictions$1,620,848$1,612,295▼ $8,553
Total Net Assets Fund Balance$3,460,390$3,460,921▲ $531
Total Liabilities and Net Assets / Fund Balance$3,575,016$3,520,707▼ $54,309

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$429,941$1,094,179$1,524,120
Equipment$48,526$182,154$230,680
Leasehold Improvements$135,487$55,229$190,716
Other Land Buildings$184,214-$184,214
Land$13,750-$13,750
Other Assets Org$1--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,967,661$16,147▲ $61,718$43,890$2,001,636
2023$1,605,707$359,866▲ $40,416$38,328$1,967,661
2022$1,637,020$5,922▼ $1,172$36,063$1,605,707
2021$1,612,129$18,250▲ $17,117$10,476$1,637,020
2020$1,400,790$200,854▲ $33,611$23,126$1,612,129
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dr Philip AtteberryPresidentFT$47,031$47,031

Board Members and Trustees

NameTitle
Larry GeraldsonChairman
Cliff JohnsonVice Chairman
David CookTrustee
Dennis BakerTrustee
Jimmy Tollison IiTrustee
Joshua BullockTrustee
Judy RohlinTrustee
Michael BattenfieldTrustee
Nick KerryTrustee
Randy VeachTrustee
Sam BradleyTrustee
Ted QuinbyTrustee
Terry BoltonTrustee
Elaine BealAsst Secretary
Gary MurphSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$857,888
Program Service Revenue
$434,913
Investment Income
$249,306
Other Revenue
$-230
All Other Contributions
$754,927
Change in Net Assets
$-28,967

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,541,877
Total Revenue per Audited Statements
$1,541,877
Total Revenue per Form 990
$1,541,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$734,773
Other Expenses$617,545
Grants and Similar Amounts Paid$218,526
Total Fundraising Expense$97,346
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$411,031$109,609$27,400$548,040
Grants to Domestic Individuals$218,526--$218,526
All Other Expenses$90,037$34,498$15,647$140,182
Other Employee Benefits$51,150$13,640$3,409$68,199
Current Officers, Directors, Trustees, and Key Employees$38,359$12,787$12,785$63,931
Insurance$47,362$12,630$3,157$63,149
Depreciation Depletion$43,341$11,558$2,889$57,788
Payroll Taxes$28,220$7,526$1,880$37,626
Travel$15,870$3,527$15,870$35,267
Other Expenses$34,460$15,267$3,815$34,460
Occupancy$21,817$5,818$1,454$29,089
Information Technology$21,204$5,655$1,413$28,272
Office Expenses$20,002$5,334$1,332$26,668
Pension Plan Contributions$12,733$3,396$848$16,977
Advertising-$4,967$4,967$9,934
Fees for Services Accounting-$9,659-$9,659
Payments to Affiliates$7,217$1,925$480$9,622
Fees for Service Investment Mgmnt Fees-$8,915-$8,915
Total Functional Expenses$1,206,787$266,711$97,346$1,570,844

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,570,844
Total Expenses per Audited Statements$1,570,844
Total Expenses per Form 990$1,570,844
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rent Deposits$20,390
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
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
No
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

“Prior to filing the form 990 is reviewed at a regularly scheduled board meeting or other arrangements are made for review between board meetings.”

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

“Bma theological seminary takes a preemptive approach to enforcing compliance with its conflict of interest policy; potential trustees are not put on the board if there could be a conflict of interests.”

Form 990, Part VI, Section B, Line 15A

“The process for determining the president's compensation incorporates several comparisons. Trustees compare their recommendations for the compensation to the compensation of directors of other institutions within the association of theological schools, statistics of other theological schools and/or comparison of other director's compensation within the baptist missionary association of america.”

Form 990, Part VI, Section C, Line 19

“The baptist missionary association theological seminary makes its governing documents, conflict of interest policy, financial statements, and form 990 available to the public upon written request received in their offices located at 1530 e pine, jacksonville, tx 75766.”

Filing and Contact Details

Filer

Filer Name
Baptist Missionary Association
EIN
75-0959996
Phone
9035862501
Address
PO BOX 670, JACKSONVILLE, TX 75766

Signing Officer

Name
Dr Philip Attebery
Title
President
Signed
2025-09-25
Discuss with paid preparer
Yes

Organization Details

Formed
1955
Legal Domicile
TX
Voting Board Members
15
Independent Board Members
15
Employees
23

Preparer

Firm
Mcpa Pc
Address
301 E BROAD ST, FORNEY, TX 75126
Preparer
Eric E Paschall
Phone
9725641660
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Endowment earnings are used for operational support, scholarships, and maintenance in accordance with the donor's restrictions.”

Raw XML AppendixShowing 400 of 603 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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