Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Federation of Community Ministries
EIN 77-0195794 • 501(c)3 • San Jose, CA
Profile
THEOLOGY COURSES
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.39x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 8.6% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Balance Sheet
Assets
Up$107,717
Up $13,171 (+14%) from 2023
Liabilities
Down$42,250
Down $3,143 (-6.9%) from 2023
Net Assets
Up$65,467
Up $16,314 (+33%) from 2023
Revenue
Up$83,272
Up $6,521 (+8.5%) from 2023
Expenses
Down$70,690
Down $12,792 (-15%) from 2023
Net Income
Up$12,582
Up $19,313 (+287%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $107,717
- Liabilities
- $42,250
- Net assets
- $65,467
- Revenue
- $83,272
- Expenses
- $70,690
- Net income
- $12,582
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 8, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $83,272
Mission and Program Overview
Mission
THEOLOGY COURSES
Global Ministries University (GMU) is an interfaith and international online graduate school offering affordable courses, certificates, and graduate degrees in ministry, theology, interreligious studies, ethics, and peace studies. Embracing inclusivity and affirming the sacred in all traditions, GMU equips people from a variety of faiths and denominations to lead and minister with integrity, competence, and professionalism. GMU upholds the equality of persons and cultures, and practices openness toward diverse theological perspectives.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THEOLOGY COURSES AND THE PROMOTION OF GLOBAL STUDIES | - | $11,999 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Gerald Grudzen | President & CEO | FT | $7,200 | - | $7,200 |
| Ricardo Silvestri | Info. Tech. | PT | $6,000 | - | $6,000 |
| Linda Gonzales | CFO | PT | $4,800 | - | $4,800 |
| John Michael Conley | Board Member | - | $4,500 | - | $4,500 |
| Lee McCoy | Secretary | PT | $3,600 | - | $3,600 |
| Judy Clarence | Librarian | PT | $3,000 | - | $3,000 |
| Reginald Nalugala | VP India | PT | $2,400 | - | $2,400 |
| Bridget Mary Meehan | Board Member | - | $2,320 | - | $2,320 |
| Jeanette Conley | Board Member | - | $1,100 | - | $1,100 |
| Robert Durstenfeld | Consultant Mkt | - | $200 | - | $200 |
| Marita Grudzen | Secretary | - | $0 | - | - |
| Mary Aktay | Mktg. And Dev. | PT | $0 | - | - |
| Robert Graf | Board Chair | - | $0 | - | - |
| Juanita Cordero | Board Member | - | $0 | - | - |
| Anthony Ercolano | Board Member | - | $0 | - | - |
| Genie Florczyk | Board Member | - | $0 | - | - |
| Susana Gallardo | Board Member | - | $0 | - | - |
| Thomas James | Board Member | - | $0 | - | - |
| John Raymaker | Board Member | - | $0 | - | - |
| Joseph Ruane | Board Member | - | $0 | - | - |
| Nihal Sahan | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Federation of Community Ministries
- EIN
- 77-0195794
- Phone
- 4088248212
- Address
- 5655 SILVER CREEK VALLEY ROAD 920, SAN JOSE, CA 95138
Signing Officer
- Name
- Gerald Grudzen
- Title
- President
- Signed
- 2025-05-08
Preparer
- Firm
- Bennet Shay & Company
- Address
- 4675 Stevens Creek Blvd Ste 120, Santa Clara, CA 95051
- Preparer
- Weng W Ng CPA EA
- Phone
- 4084810406
Supplemental Narrative
Additional Explanations
Other Revenue.1
“Amazon Royalties & Publishing $8”
Other Expenses.1
“MAGDALA EXP $11999”
Other Expenses.2
“TUITION REFUND $6084”
Other Expenses.3
“Advertising and promotion $4214”
Other Expenses.4
“FACULTY STIPENDS $3720”
Other Expenses.5
“PROCESSING FEE $2820”
Other Expenses.6
“WORKERS COMP INS $1678”
Other Expenses.7
“Information technology $1112”
Other Expenses.8
“CTP TEXTBOOK. $935”
Other Expenses.9
“INTUIT FEES $745”
Other Expenses.10
“TAX PREPARATION $700”
Other Expenses.11
“INSURANCE $422”
Other Expenses.12
“CTP WEBSITE NETWORK $400”
Other Expenses.13
“TELEPHONE $287”
Other Expenses.14
“POSTAL AMEX RENTAL $216”
Other Expenses.15
“PAYROLL ADJ $156”
Other Expenses.16
“DUES & SUBSCRIPTIONS $25”
Other Expenses.17
“OFFICE SUPPLIES $17”
Other Assets.1005
“Accounts Receivable - Beginning $121 Accounts Receivable - Ending $150”
Other Assets.1
“OTHER ASSETS - Beginning $12573 OTHER ASSETS - Ending $24742”
Other Assets.2
“UNDEPOSITED FUNDS - Beginning $2360 UNDEPOSITED FUNDS - Ending $1785”
Other Assets.3
“VANGAURD - Beginning $5339 VANGAURD - Ending $6756”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $3332 Accounts Payable and Accrued Expenses - Ending $189”
Total Liabilities.1
“DEFERRED REVENUE - Beginning $42061 DEFERRED REVENUE - Ending $42061”
Raw XML Appendix255 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 | LINDA M GONZALES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4086226934 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7678 HELMSDALE DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN JOSE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95135 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 74153 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 74284 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 44909 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 12582 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 94546 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 107717 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 83272 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1423 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 49153 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 65467 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 49153 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 65467 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 13 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 14 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 15 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 16 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 17 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 18 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 19 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 20 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 7200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 4800 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 3000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 6000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 2320 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 4500 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 1100 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 3600 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 13 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 14 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 15 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 16 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 17 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 18 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 19 | 200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 20 | 2400 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Gerald Grudzen |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Linda Gonzales |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Marita Grudzen |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Mary Aktay |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Judy Clarence |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Ricardo Silvestri |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Bridget Mary Meehan |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | John Michael Conley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | Jeanette Conley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | Robert Graf |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | Lee McCoy |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | Juanita Cordero |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | Anthony Ercolano |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 13 | Genie Florczyk |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 14 | Susana Gallardo |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 15 | Thomas James |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 16 | John Raymaker |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 17 | Joseph Ruane |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 18 | Nihal Sahan |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 19 | Robert Durstenfeld |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 20 | Reginald Nalugala |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President & CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CFO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Mktg. and Dev. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Librarian |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Info. Tech. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | Board Chair |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 13 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 14 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 15 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 16 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 17 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 18 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 19 | Consultant Mkt |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 20 | VP India |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 20393 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 33433 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 3732 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 35530 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 8 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Global Ministries University (GMU) is an interfaith and international online graduate school offering affordable courses, certificates, and graduate degrees in ministry, theology, interreligious studies, ethics, and peace studies. Embracing inclusivity and affirming the sacred in all traditions, GMU equips people from a variety of faiths and denominations to lead and minister with integrity, competence, and professionalism. GMU upholds the equality of persons and cultures, and practices openness toward diverse theological perspectives. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 36932 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THEOLOGY COURSES AND THE PROMOTION OF GLOBAL STUDIES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 11999 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 35160 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 45393 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 42250 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 70690 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 11999 |
| IRS990EZ/TotalRevenueAmt | 0 | 83272 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | GLOBALMINISTRIESUNIVERSITY.ORG |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Amazon Royalties & Publishing $8 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MAGDALA EXP $11999 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TUITION REFUND $6084 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ADVERTISING AND PROMOTION $4214 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FACULTY STIPENDS $3720 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PROCESSING FEE $2820 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | WORKERS COMP INS $1678 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | INFORMATION TECHNOLOGY $1112 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | CTP TEXTBOOK. $935 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | INTUIT FEES $745 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | TAX PREPARATION $700 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | INSURANCE $422 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | CTP WEBSITE NETWORK $400 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | TELEPHONE $287 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | POSTAL AMEX RENTAL $216 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | PAYROLL ADJ $156 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | DUES & SUBSCRIPTIONS $25 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | OFFICE SUPPLIES $17 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Accounts Receivable - Beginning $121 Accounts Receivable - Ending $150 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | OTHER ASSETS - Beginning $12573 OTHER ASSETS - Ending $24742 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | UNDEPOSITED FUNDS - Beginning $2360 UNDEPOSITED FUNDS - Ending $1785 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 21 | VANGAURD - Beginning $5339 VANGAURD - Ending $6756 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 22 | Accounts Payable and Accrued Expenses - Beginning $3332 Accounts Payable and Accrued Expenses - Ending $189 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 23 | DEFERRED REVENUE - Beginning $42061 DEFERRED REVENUE - Ending $42061 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.13 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Expenses.14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Expenses.15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Expenses.16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Other Expenses.17 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | Other Assets.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 21 | Other Assets.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 22 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 23 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Gerald Grudzen |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FEDERATION OF COMMUNITY MINISTRIES |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | OF CALIFORNIA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FEDE |
| ReturnHeader/Filer/EIN | 0 | 770195794 |
| ReturnHeader/Filer/PhoneNum | 0 | 4088248212 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5655 SILVER CREEK VALLEY ROAD 920 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN JOSE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95138 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 020809731 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Bennet Shay & Company |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4675 Stevens Creek Blvd Ste 120 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Santa Clara |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95051 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4084810406 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Weng W Ng CPA EA |
| ReturnHeader/ReturnTs | 0 | 2025-05-08T14:39:18-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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