Civic Intelligence

City View Seminary

EIN 81-4861531 • 501(c)3 • Augusta, GA

Pub. 78 Eligible990-N CoverageNTEE B20

Profile

To provide seminary level instruction to individuals who wish to enter vocational Christian ministry.

615 Telfair StAugusta, GA 30901

cityviewseminary.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

57th percentile

8.4%

Higher net margin than 57% of similar nonprofits.

NTEE B20 • <$500k nonprofits • Source year 2025

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

NTEE B20 • <$500k nonprofits • Source year 2025

Asset Growth

57th percentile

11%

Faster asset growth than 57% of similar nonprofits.

NTEE B20 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

7.4%

Faster revenue growth than 50% of similar nonprofits.

NTEE B20 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$64,106

Up $6,352 (+11%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$64,106

Up $6,352 (+11%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin57th percentile

Revenue

Up

$63,850

Up $4,421 (+7.4%) from 2024

Expenses

Up

$58,498

Up $15,352 (+36%) from 2024

Net Income

Down

$5,352

Down $10,931 (-67%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$80K$60K$40K$20K$0Assets 2024: $57,754Liabilities 2024: $0Net Assets 2024: $57,7542024Assets 2025: $64,106Net Assets 2025: $64,1062025

Highlighted filing

2025

Assets$64,106
Liabilities-
Net Assets$64,106
Open 2025 Filing

Operations Trend

Revenue Growth50th percentile

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

$80K$60K$40K$20K$0Revenue 2024: $59,429Expenses 2024: $43,146Net Income 2024: $16,2832024Revenue 2025: $63,850Expenses 2025: $58,498Net Income 2025: $5,3522025

Highlighted filing

2025

Revenue$63,850
Expenses$58,498
Net Income$5,352
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$64,106
Liabilities
-
Net assets
$64,106
Revenue
$63,850
Expenses
$58,498
Net income
$5,352
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$64.1$64.1$63.9$58.5$5.35
2024Detailed filing. Detailed filing data is available for this year.$57.8$0.00$57.8$59.4$43.1$16.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 11, 2026
Return Version
2025v4.0
Gross Receipts
$63,850
Mission and Program Overview

Mission

To provide seminary level instruction to individuals who wish to enter vocational Christian ministry.

Program Services

DescriptionGrantsExpenses
We provided theological education for about 25 students each quarter.$7,360$37,085
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike PhillipsPresidentPT$0--
Ken McHeardDeanPT$0--
Filing and Contact Details

Filer

Filer Name
City View Seminary
EIN
81-4861531
Address
615 Telfair St, Augusta, GA 30901

Signing Officer

Name
Richard H Hardy
Title
Bookkeeper
Phone
7069512403
Signed
2026-03-11
Discuss with paid preparer
No
Supplemental Narrative

Additional Explanations

Part I, line 16

“| Other Expenses:, Amount:| Meeting Expenses, $363.00| Mileage, $3172.00| Graduation, $2350.00| Program Expenses, $14556.00| Governmental Fees, $207.00| Books, $765.00|”

Raw XML Appendix122 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/PersonNm0Richard H Hardy
IRS990EZ/BooksInCareOfDetail/PhoneNum07069512403
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01927 Starnes St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Augusta
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030904
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt058754
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt064106
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt07360
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05352
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt058754
IRS990EZ/Form990TotalAssetsGrp/EOYAmt064106
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt063850
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt058754
IRS990EZ/NetAssetsOrFundBalancesEOYAmt064106
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt058754
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt064106
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Mike Phillips
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Ken McHeard
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Dean
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt021413
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide seminary level instruction to individuals who wish to enter vocational Christian ministry.
IRS990EZ/ProgramServiceRevenueAmt056490
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0We provided theological education for about 25 students each quarter.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt07360
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt037085
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt037085
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt058498
IRS990EZ/TotalProgramServiceExpensesAmt037085
IRS990EZ/TotalRevenueAmt063850
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
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/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The information is published in the student handbook
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The information is published in the student handbook
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Part 1, line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Part 1, line 4
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Expenses:, Amount:| Meeting Expenses, $363.00| Mileage, $3172.00| Graduation, $2350.00| Program Expenses, $14556.00| Governmental Fees, $207.00| Books, $765.00|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard H Hardy
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Bookkeeper
ReturnHeader/BusinessOfficerGrp/PhoneNum07069512403
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0City View Seminary
ReturnHeader/Filer/BusinessNameControlTxt0CITY
ReturnHeader/Filer/EIN0814861531
ReturnHeader/Filer/ForeignPhoneNum07069512403
ReturnHeader/Filer/USAddress/AddressLine1Txt0615 Telfair St
ReturnHeader/Filer/USAddress/CityNm0Augusta
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030901
ReturnHeader/ReturnTs02026-03-10T18:19:46-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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